This study aims to analyze the effect of mudharabah, musyarakah, and murabahah financing on the level of profitability in banks using the Return on Assets (ROA) ratio simultaneously and partially. The sample used in this study was 42 data from the results of the outlier test which previously had 52 sample data into 42 sample data with the study population using 7 (seven) Islamic commercial banks until 2019. The data analysis method used in this study was multiple linear regression of panel data. The results of this study indicate that partially mudharabah financing has no significant negative effect on the level of profitability, while musharaka partially has a negative effect on the level of profitability. Murabahah financing has a significant positive effect on profitability.

The capability and creativity of financial management conducted by the foremost and outermost local governments should support the orientation of the central government in developing the nation border areas. It needs to be carried out to able to accelerate the development of the areas and to implement regional autonomy policy and fiscal decentralization nowadays. Accordingly, this research aims to discover the local financial performance in Indonesian outermost and foremost areas based on the various calculating indicators. This research also intends to reveal the local financial independence impacts of outermost and foremost areas on their people’s welfare. The analysis results indicate that most of the outermost and foremost local governments in Indonesia possess a very low financial independent ratio. Those areas still prioritize their government expenditure to fulfill the indirect purchase which is not paying attention to develop their areas. Overall, the financial performance of those areas until now does not contribute a real impact on improving the border people’s welfare.

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The purpose of this study was to analyze the effect of mudharabah financing and musyarakah financing on profitability of Islamic commercial banks in Indonesia for the 2017-2019 period. The research method used is descriptive research with a quantitative approach using secondary data as research material. Secondary data used are the quarterly financial reports of PT Bank Muamalat Indonesia, PT Bank BRI Syariah, and PT Bank Bukopin Syariah for the 2017-2019 period. The sampling method used was purposive sampling. The data analysis technique used the classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test). After that to test the hypothesis (t statistical test, f statistical test, and the coefficient of determination), and multiple linear regression analysis. The results showed that both mudharabah and musyarakah financing had an influence on profitability (ROA). Furthermore, partially mudharabah financing has a positive and significant effect on profitability (ROA). Then for musharaka financing partially has a negative and significant effect on profitability (ROA).

<p><em>The issues raised in this study are: to determine, explain and analyze profitability, Non Perfroming Loan, Financing to Deposit Ratio and Operating Expense to Operating Income in Bank of sharia and the partial effect and simultaneous of NPF, FDR and Operating Expense to Operating Income ratio  to Profitability Bank of sharia Period 2014 -2016.</em></p><p><em>The number of samples taken 12 Bank of sharia in the study period with saturated sampling technique. This research expected to contribute and to the development of the field of accounting, especially financial accounting. The research methods used by the author in this study, using descriptive and verification, the results showed conclusions are: NPF has no effect on profitability because of the results of calculations performed tcount smaller than ttabel. FDR has not effect on profitability because of the results of calculations performed tcount smaller than ttabel. Partially Operating Expense to Operating Income has significant negative effect on profitability. Operating Expense to Operating Income is the most influential variable among other variables on profitability. The effect of simultaneous NPF, FDR and Operating Expense to Operating Income on profitability  of 75.8% while the remaining 24.2% is the influence of other factors not examined. We can conclude that NPF, FDR and ROA simultaneously positive and significant impact on profitability Bank of sharia in the study period.</em></p><p><strong><em>JEL Classification: </em></strong><em>G10, G12, G21</em></p><p><strong><em>Keywords</em></strong><em>: FDR,</em><em> </em><em>NPF, Profitability</em><em>, </em><em>ROA</em><em></em></p>