Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh non performing finance pembiayaan murabahah dan mudharabah terhadap Profitabilitas (return on assets) pada PT. Bank Syariah Mandiri. Suatu pembiayaan yang telah disalurkan kepada nasabah berpotensi terjadi kredit bermasalah. Kredit bermasalah pada bank syariah dapat dilihat dari tingkat non performing finance.br / Penelitian ini menggunakan metode analisis deskriptif dan metode verifikatif. Untuk mengolah dan menganalisis data yang diperoleh serta membuat kesimpulan penelitian digunakan alat statistik. Pengujian statistik baik secara simultan maupun parsial dilakukan dengan tahapan sebagai berikut: pengujian uji asumsi klasik, analisis regresi linier, koefisien korelasi parsial, koefisien determinasi serta pengujian hipotesis. Data yang diperoleh melalui laporan keuangan tahunan dari periode tahun 2004 sampai dengan tahun 2010.br / Berdasarkan hasil pengolahan data secara parsial diperoleh bahwa, varibel non performing finance pembiayaan murabahah memiliki hubungan yang negatif dengan profitabilitas dan memiliki hubungan yang sangat kuat dengan koefisien determinasi sebesar 89,11%. Untuk varibel non performing finance pembiayaan mudharabah diperoleh bahwa, non performing finance pembiayaan murabahah memiliki hubungan yang negatif dengan profitabilitas dan memiliki hubungan yang cukup kuat dengan koefisien determinasi sebesar 16,24%. Sedang untuk pengujian secara simultan diperoleh bahwa non performing finance pembiayaan murabahah dan non performing finance pembiayaan mudharabah berpengaruh signifikan terhadap profitabilitas dengan koefisien deteminasi sebesar 89,6%.

The objective of this research is to discover how much influences of non performing finance of murabahah financing and mudharabah financing towards profitability (return on assets) at PT. Bank Syariah Mandiri. A financing that has been distributed to customers potentially create loan problems. Loan problems at syariah bank could be seen from non performing finance level.br / This research used descriptive analytical method and verificative method. To process and analyze the obtained data and to make a conclusion of the research, statistical tools were used. Statistical examining either simultaneously or partially was done through the following stages: classical assumption testing, linear regression analysis, partial correlation coefficient, determination coefficient and hypothesis testing. The data was obtain ed through the annual financial statements from the period of 2004 to 2010.br / Based on the result of partially processing data, obtained that non performing finance variable of murabahah financing has a negative correlation with profitabilty and a very strong correlation with determination coefficient of 89,11%. For the non performing finance variable of mudharabah financing, obtained that non performing finance variable of murabahah financing has a negative correlation with profitabilty and quite strong correlation with determination coefficient of 16,24%. As for testing simultaneously, obtained that non performing finance of murabahah financing and non performing finance of mudharabah financing, both have significant effect on profitability with detemination coefficient of 89.6%.

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