This research analyses the performance of Islamic Banks after spin-off from Islamic Unit Banks. The sample in this research are three Islamic Banks, that has been separated from their parent company, such as BJB Syariah, BRI Syariah, and Bukopin Syariah. This research use a secondary data from quarterly financial report from bank website or statistic data Otoritas Jasa Keuangan (OJK).
This research has been analyzed with SPSS 21 program, and showed that there is differences between before and after periode of spin-off. The performance of CAR, BOPO, and ROA has been decreased after the Islamic Unit Banks separated from their parents company, while LDR has been increased.
Keywords: Islamic Unit Bank, Islamic Bank, Spin-Off, CAR, BOPO, ROA, LDR.