COMPARATIVE ANALYSIS OF SHARIA BANKS IN INDONESIA

COMPARATIVE ANALYSIS OF FINANCIAL RATIOS IN CAMEL FINANCIAL PERFORMANCE MEASURE SHARIA BANKS IN INDONESIA

There are two banking systems, namely conventional banking and Islamic banking in Indonesia. Islamic banking began  to develop after the monetary crisis in 1998 and having such impressive growth, from the assets, deposits to the office network and the number of banks. The development should be an important thing to be maintained, is how Islamic banking can maintain its performance, to be able to compete.

This study aims to determine the level of financial performance of Islamic banking in Indonesia and a comparison between Islamic banking itself, this sample is classified as a islamic commercial bank, namely PT Bank Syariah Mandiri and PT Bank Muamalat Indonesia, Tbk.

Analysis tools used in this study is the financial ratio CAMEL, according to the provisions or regulations of Bank Indonesia in the assessment PBI No. 9/1/PBI/2007 which includes 5 main ratio (CAR / CAR, KAP, BOPO, NOM, and STM), and 5 support ratio (CAR Growth, NPF, ROA, REO, and ROE), but this study did not measure the ratio of sensitivity to market risks, because of the limited published data.

The research that basically Islamic banking soundness in this case PT Bank Syariah Mandiri and PT Bank Muamalat Indonesia, Tbk average achieved the "very good" with the first composite ranking, but in comparison, the performance of PT Bank Muamalat Indonesia, Tbk better than in PT Bank Syariah Mandiri is a composite ranking of the aspects of asset quality and management aspects.

Keywords: CAMEL Ratios Financial, Bank Syariah, Composite Ranking.