Abstract
This research is a proof and analytic and experimental concept. This study aims to analyze the performance of Islamic Commercial Banks (BUS) before the spin off compared to the performance after the spin off. An example of this research is a BUS that has done a pure spin off or spin off conversion. Based on the selected sample, obtained 5 BUS that will be taken as research samples, namely BRI Syariah, BJB Syariah, BNI Syariah, Bukopin Syariah, and BTPN Syariah. The performance variable used is to measure using the CAR, NPF, NPM, ROA and BOPO ratios. The analytical method used is the paired sample t-test. The results showed that for 5 years before and after the spin-off, there were those that showed the significance of Islamic banking before and after the spin-off on BNI Syariah's performance. While the other 4 Islamic banks have significant differences and are not significantly different before and after the spin off.
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