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The purpose of this study is to determine the basic principles of profit sharing in Islamic banking, which include the Principles of Cooperation, Trust, Prudence, Responsibility, and Fairness. These principles are essential in ensuring sharia-compliant banking operations, which focus on the partnership between banks and customers to achieve mutual prosperity. The difference between the profit-sharing system in Islamic banking and the interest system in conventional banking centers on the basic idea of ​​making profit. In the interest system, the calculation of interest percentage does not take into account the potential profits and losses that may occur. In contrast, the determination of profit-sharing ratios in Islamic banking takes into account potential profits and losses, reflecting a fairer and more balanced approach to profit-sharing. This shows that Islamic banking is more responsive to real economic conditions compared to conventional banking which is more static in determining interest.