Perbandingan Indikator Kinerja Keuangan Perbankan Syariah di Asean : Studi Komparatif Indonesia, Filipina, Brunei Darusalam

3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 285 - 302Islamic banking or syariah banking is also called a familiar name for everyone, now began to grow and develop so quickly in the ASEAN region in the last decade. It all happened can not be separated from a variety of factors; economic, political, cultural and geographical and social authorities in their respective ASEAN countries. This study will compare the financial performance in their respective ASEAN countries, between countries; Indonesia, Brunei Darussalam and Philipine using different statistical methods Kruskal-Wallis test and Man-Whitney U-series data of financial statements beginning in 2009-2013 was taken from the central bank, stock exchange and the respective websites of the Islamic banks. Hypothesis test includes capital adequacy ratio (CAR), the non-performing financing ratio to (NPF), employee expenses to total assets (EEA), financing to deposit ratio (FDR), return on assets (ROA), return on equity (ROE ) and assets growth rate (AGR). The results are significant differences in; CAR, EEA, FDR and AGR between Islamic banking in Indonesia with Brunei Darussalam then there is a significant difference on; NPF, EEA, FDR, ROA and ROE and AGR between the Indonesian Islamic banking and Philipine. The average ratio of financial performance of Islamic banking in Indonesia is better; FDR, ROE and AGR compared with Brunei Darussalam and Philipine. Contribution of this research for the benefit of the public, researchers, management and Islamic banking regulator (Bank Indonesia) in order to stimulate growth and developing the Islamic bankin