Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Bank Mega Syariah periode 2007 sampai dengan 2011 dan proyeksi perkembangan usahanya di masa mendatang. Data yang digunakan adalah data laporan keuangan tahunan publikasi, laporan keuangan triwulan publikasi, dan bulanan publikasi. Penelitian ini adalah penelitian kuantitatif dengan metode analisis deskriptif. Teknik analisis data menggunakan pendekatan PBI No.9/1/PBI/2007 tentang Sistem Penilaian Tingkat Kesehatan Bank Umum Syariah yang terdiri atas: Capital, Asset Quality, Management, Earning, Liquidity, dan Sensitivity to Market (CAMELS). Meskipun demikian, penelitian ini hanya menganalisis aspek keuangan, tanpa memasukkan aspek manajemen. Berdasarkan hasil analisis kinerja keuangan yang dilakukan, akan diketahui kekuatan Bank Mega Syariah yang selanjutnya dilakukan proyeksi atas potensi bisnisnya di masa mendatang. Hasil penelitian menunjukkan bahwa aspek permodalan secara signifikan berada di atas ketentuan KPMM, aspek kualitas aset baik, aspek rentabilitas tinggi, aspek likuiditas sangat kuat, dan aspek risiko pasar sangat rendah. Secara keseluruhan kinerja keuangan Bank Mega Syariah tergolong baik. Proyeksi perkembangan usaha Bank Mega Syariah pada tahun 2012 diasumsikan berada di kondisi normal. Kata Kunci: Analisis Kinerja Keuangan, Metode CAMELS, Bank Mega Syariah

The purpose of this study is to determine the financial performance of PT Bank Mega Syariah period 2007- 2011 and forecasting the future development. The data used are annual financial statement data of publication, publication of quarterly financial statements, and monthly publications. The study was a quantitative study with descriptive analysis method. Data analysis techniques using PBI approach No.9/1/PBI/2007 about the Rating System for Islamic Banks consisting of: Capital, Asset Quality, Management, Earning, Liquidity, and Sensitivity to Market (CAMELS). This study only analysed the financial aspect without including the management aspects. Based on the analysed of financial performance, that will know the strenght of Bank Mega Syariah and then projection of performed over the potential for future business. The results showed the aspect of capital is significantly above the provisions of KPMM, the aspect of asset quality is good , profitability aspect is high, the aspect of liquidity is very strong, and aspects of market risk is very low. Overall financial performance of Bank Mega Syariah is quite good. Business projections of Bank Mega Syariah in 2012 is rising up that assumed in normal condition. Keywords: Financial Performance Analysis Method, CAMELS, Bank Mega Syariah

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