Paper Title
Performance Comparison of Balanced Scorecards Implementation at the Decided to Merge Islamic Bank of Indonesia

Abstract
This study aims to analyze the comparison of financial and non-financial performance at Bank Syariah Indonesia and Bank Muamalat Indonesia by applying the balanced scorecard method. The data used in this study came from interviews, questionnaires, and the annual financial reports of Bank Syariah Indonesia and Bank Muamalat Indonesia for 2020–2021.Based on the results of calculations from a financial perspective, Bank Syariah Indonesia's ROA and BOPO ratios are considered good, while the ROE and NPM ratios need to be increased in the future. Meanwhile, the financial performance of Bank Muamalat, seen from the four ratios, is considered very bad. The non-financial performance of Bank Syariah Indonesia and Bank Muamalat when viewed from the customer's point of view, namely measuring customer satisfaction and the number of complaints, is considered good. In terms of internal business processes, the two banks are considered good. Bank Syariah Indonesia and Bank Muamalat when viewed from a learning and growth perspective each have 1 indicator that needs to be improved. Keywords - Balanced Scorecard, Bank Muamalat Indonesia, Bank Syariah Indonesia, Performance Measurement.