This research was conducted to know and analyze the profit ratio sharing determination set by PT BPRS Madina Mandiri Sejahtera Yogyakarta whether it has been in accordance with the theory and fatwa of DSN No. 15 / DSN-MUI / IX/2000. This research is a descriptive qualitative study which collected the data through interviews with several employees of PT BPRS Madina Mandiri Sejahtera Yogyakarta who understand the determination of profit sharing ratio, customers of mudharabah and musyarakah financing, and supervisory board of PT BPRS Madina Mandiri Sejahtera Yogyakarta. The results of the study show that the ratio determination at PT BPRS MAdina Mandiri Sejahtera Yogyakarta is slightly different from the general ratio determination theory. The technique of calculating the profit sharing ratio of mudharabah and musyarakah financing uses profit expectations multiplied by the allocated fund. The result is then divided by the projection of the customer's income and multiplied by 100% to obtain the ratio for the bank. The profit sharing method applied by BPRS Madina Mandiri Sejahtera is revenue sharing. Revenue sharing is profit sharing received by the bank based on business income managed by the customers. The received profit sharing fluctuates following the income earned from the customer's business. The implementation of profit sharing using revenue sharing has not been fully in accordance with Fatwa of DSN No. 15 / DS-MUI / IX / 2000 because there is still a number of things that are not in line with the Fatwa of DSN No. 15-MUI / IX / 2000 concerning the principle of distribution of business results in sharia financial institutions.