Tujuan penelitian yaitu untuk membuktikan pengaruh current account-saving account terhadap profitabilitas dengan biaya dana sebagai variabel intervening. Populasi dan sampel penelitian yaitu Bank Umum Syariah di Indonesia selama periode 2013-2017. Berdasarkan teknik pengambilan sampel dengan metode purposive sampling jumlah sampel uyang digunakan sebanyak 11 sampel dengan unit sampel 55.  Metode statistik yang digunakan yaitu analisis jalur dengan model regresi linier. Hasil pengujian membuktikan bahwa biaya dana giro dan tabungan tidak mampu memediasi hubungan antara current account-saving account terhadap profitabilitas.

Kata Kunci: Bank Umum Syariah, Current Account-Saving Account, Biaya Dana, Profitabilitas.

The purpose of the research was to prove the effect of current account-saving account on profitability with the cost of funds as an intervening variable. The population and sample of this research are Islamic Commercial Banks in 2013-2017 in Indonesia. Based on purposive sampling method, the number of samples use was 11 samples with 55 sample unit. The statistical method applied in this analysis was path analysis with a linier regression models. The results of this research that the cost of fund do not correlate with the current account-saving account and its profitability. 

Keywords: Islamic Commercial Banks; Current Account-Saving Account; Cost of Fund; Profitability.