The main purpose of this research is to investigate the application of the revenue sharing system of the mudharabah financing is found in KJKS Baituttamwil TAMZIS Branch Temanggung. . The author restrict the discussion in the stages of the procedure of financing, the calculation for distribution of operating system in mudharabah financing and transaction records of mudharabah financing if viewed from PSAK No. 105. Conclusion from this research showed that the process mudharabah financing is very quick, easy, cheap, and blessing. The distribution of operating results KJKS Baituttamwil TAMZIS using average gross income which the amount is indicative of the results which further agreed as reference calculation distribution of operating result. The system of mudharabah financing in KJKS Baituttamwil TAMZIS majorities are in compatible with PSAK No. 105 about mudharabah accounting. The difference is only in a reference in determining the distribution of operating result where TAMZIS using average gross income that will be used as a reference for the calculation distribution of operating result, whereas according PSAK No. 105 paragraph 22 that recognition of the operation result mudharabah in reality can be determined based on the distribution of operating result report from the realization of operating income. It’s not allowed to recognize income based on projection. TAMZIS only seeks to facilitate and helping members to obtain of mudharabah financing. TAMZIS using the average gross income which earned from membesr business that will be agreed as a reference for the distribution of operating result without members have to reported gross profit every month.