This study aims to determine the effect of mudharabah deposits and mudharabah deposits on murabahah receivables at BPRS Patuh Beramal, Dinar Asri and Tulen Amanah which can produce statistical tests for each of these variables. This means that the number of these two types of funds for Islamic banks needs to be increased considering the nature of these funds has a grace period for disbursement by customers and banks can more freely manage them into productive assets.