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Abstract:
The goal of the Islamic banks is not purely on profit oriented but it must be in accordance with the objectives of the sharia law. As it is stipulated by banking law No. 10 in 1998, Islamic banks are also on a mission to develop social entrepreneurs. Ironically, the measurement of the banks health by the Financial Services Authority (FSA), using the same standard as the health measurement of the conventional banks namely CAMELS model according to the rules of Bank Indonesia No. 13/1/PBI/2011. Therefore, it is necessary to find an alternative measurement of the Islamic Banks health which is more specific. The purpose of this study is to measure the health of Islamic banks which are not only based on the financial performance (CAMELS), but also includes the performance of the sharia. The financial performance is measured by the capital (CAR), asset quality (NPL), earning Ability (ROA), and liquidity sufficiency (FDR). While sharia performance is measured by education and training grants, profit sharing ratio, zakah ratio and Islamic investments. The population in this study were all Islamic banks in Indonesia that as many as 12 Islamic banks. Furthermore, there were eleven samples of the Islamic banks. It is because there is an Islamic bank which is not included in the sample because it is officially open in 2014, where its data has not completed yet. The results shows the contradictions on the banks which have a high sharia performances but low financial performance
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