Nasuha, Amalia2019-09-252019-09-252016-05-062012-07http://hdl.handle.net/20.500.12424/238405The purpose of this study is to discover the differentiation of financial performance from five sharia banks in Indonesia (BNI Syariah, BRI Syariah, BJB Syariah, Bank Syariah Bukopin, and Bank Victoria Syariah) one year before spin-off activity and one year after spin-off activity. The method used in this research is Wilcoxon Match Pairs Test with nine variables, which are asset, financing, third party funds, net incomes, and five ratios: CAR, NPF, FDR, ROA, and ROE. The results of this study are four variables indicate that there are differences in financial performance. Therefore, sharia business units should prepare themselves before clause of spin-off in 2023.indWith permission of the license/copyright holderfinancial performancewilcoxon pair testsspin-offEconomic ethicsBusiness ethicsEthics of economic systemsJournal volume