The research aimed at learning and analyzing accounting treatment on mudharabah deposit profit sharing which consists of recognition, measurement, presentation, and disclosure using PSAK No. 105. The research was conducted at BMT Batik Mataram. The data collecting technique used in the research was interview, documentation, and literature study. The data analysis technique used was descriptive qualitative method. The research result discovered that the profit sharing of mudharabah deposit product at BMT Batik Mataram used profit sharing percentage (nisbah) in which the percentage of the profit sharing had been decided at the beginning of the agreement (akad). The recognition and measurement profit sharing of mudharabah deposit BMT Batik Mataram is in baccordance with PSAK No. 105. The presentasion is in accordance too, but on different posts, in PSAK No. 105 profit sharing of mudharabah deposits was presenting in unshare profit post while BMT Batik Mataram presented it in general saving post. For the last, the disclosure of mudharabah deposit sharing profit has been accorded with PSAK No. 105