Analysis Cost of Fund, Cost of Loanable Fund, and Overhead Cost on Mudharabah Profit Sharing at Islamic Commercial Banks

Introduction: The entire operation of Islamic banks is based on the mudharabah profit-sharing system. This system includes the collection system and the distribution system of funds, and results in higher prices for Islamic banks than conventional banks. The aim of this research is to ascertain the profit sharing ratio of mudharabah banks in this case using the components of cost of funds, cost of loanable funds, and overhead costs. Research Methods: The study's methodology is to employ a population of published financial data reports and collect a sample of 40 from each financial report presented annually from 2020-2023. The analysis test is used to measure the impact of each variable using descriptive tests, classical assumptions, and multiple linear regression. Results & Conclusion: The test results that have been carried out present data that the cost of funds (COF) has a negative effect on Mudharabah Profit Sharing, Cost Of Loanable Fund (COLF) has no effect on Mudharabah Profit Sharing, and Overhed Cost (OHC) has an influence on Mudharabah Profit Sharing at Islamic Banks in Indonesia with the period 2020-2023.