The aim research is to compare financial performance between foreign exchange banks and non foreign exchange banks, by using REC method (Risk, Earning, and Capital) quarterly periodical study in March 2009 – June 2012 in Islamic Banking. From the aspect of credit risk (NPF1 and NPF2) and capital non foreign exchange banks have better value compared to foreign exchange banks. From the aspect of liquidity risk (FDR) and earning (ROA) foreign exchange banks have better value compared to non foreign exchange banks. This research also has undertaken the independent sample t-test, using ratio such as credit risk (non-performing loans (NPF1 and NPF2)), liquidity risk (FDR (Financing to Deposit Ratio)), Earning (ROA (Return on Assets)) and Capital (Adequecy Capital Ratio (CAR1 and car2)). The analysis result shows that FDR, ROA, CAR1, CAR2 variabels were significantly different from foreign exchange banks and non foreign exchange banks. Then, on ratios NPF1 and NPF2, there were not significantly different from foreign exchange banks and non foreign exchange banks.
Keyword : financial performance, islamic bank, method