Abstract

 

The purpose of this study was to examine and analyze the financial performance of devisa Islamic banks and non devisa Islamic banks. The population in this study are all devisa and non devisa Islamic banks in Indonesia. With purposive sampling technique samples obtained 4 banks namely : devisa lslamic bank (Bank Syariah Mandiri and Bank Mega Syariah Indonesia), and non devisa islamic bank (Bank Rakyat Indonesia Syariah and Bank Syariah BUKOPIN), during the period from 2010 to 2011. In analyzing the performance of the bank, this study uses the ratio of CAMEL, which consists of the Capital, Assets, Management, Earnings and Liquidity. This research is descriptive research that describes and analyzes the performance of devisa and non devisa Islamic banks. After that perform different test using a Mann Whitney test.

The results this study show that: a). Value of CAR (Capital Adequacy Ratio), KAP (earning assets), the value of NPM (Nett Profit Margin) devisa and non devisa Islamic banks categorized as very healthy. b). Value of PPAP (Allowance for Earning Assets) devisa and devisa Islamic banks are categorized quite healthy. c). Value of ROA (Return on Assets) devisa Islamic bank categorized as healthy, while non devisa Islamic bank considered less healthy. d). Value of ROA (Operating Expenses Operating Income) devisa Islamic banks are categorized not healthy, while non devisa islamic banks classified in the group is quite healthy. e). Value of LDR (Loan to Deposit Ratio) devisa Islamic banks categorized as very healthy, whereas non devisa Islamic banks categorized healthy. f). There are significant differences in the value of CAR, KAP, and ROA between devisa and non devisa Islamic banks. g). There was no significant difference in the value of PPAP, NPM, ROA and LDR between devisa and non devisa Islamic bank.

 

Keywords: bank performance, CAMEL, devisa Islamic banks, and non devisa Islamic banks