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This research aims to compare efficiency, quality of assets and financial stability between Sharia banks (BUSES) and Sharia business units (UUS). Efficiency variables are formulated with the ratio of operating costs compared to the operating income (BOPO), the quality of the asset is made in the ratio of non-performing financing (NPF), namely the comparison of problematic financing with total Financing, and financial stability that is redefined with Return On Asset (ROA) is a comparison of the profit generated by the bank with the total assets owned by the bank. The method in this research is the quantitative method of using descriptive test and T test. Based on the descriptive results and test T, the efficiency, quality of assets and financial stability of the UUS is better when compared to the BUS. [Penelitian ini bertujuan untuk membandingkan efisiensi, kualitas asset dan stabilitas keuangan antara bank umum syariah (BUS) dan unit usaha syariah (UUS). Variabel efisiensi diformulasikan dengan rasio biaya operasional dibandingkan dengan pendapatan operasional (BOPO), kualitas asset diproxykan dengan rasio non-performing financing (npf) yaitu perbandingan antara pembiayaan bermasalah dengan total pembiayaan yang disalurkan, dan stabilitas keuangan yang diproxykan dengan Return On Asset (ROA) yaitu perbandingan laba yang dihasilkan oleh bank dengan total asset yang dimiliki oleh bank. Metode dalam penelitian ini adalah metode kuantitatif yaitu memggunakan uji deskriptif dan uji T. Berdasarkan hasil deskriptif dan uji T, maka efisiensi, kualitas asset dan stabilitas keuangan dari UUS lebih baik apabila dibandingkan dengan BUS.]

Analis Perbandingan Bank Umum Syariah Dengan Unit Usaha Syariah Dari Aspek Efisiensi; Kualitas Asset Dan Stabilitas Keuangan (Periode Tahun 2014-2017)