Islamic banks experiencing extraordinary expansion in the global Islamic finance industry. This study will compare financial ratios Islamic banks in Indonesia and Malaysia. Both countries are ASEAN countries that are at the top byIslamic Finance Country Index (IFCI) in 2019 by using three factors of factors at REGC existing method, the Risk Profile (Risk Profile) using the ratio NPF (Non Performing Financing)Profitability (earnings) make use of ROA (Return on Assets) and ROA (Against Operating Expenses Operating Income), and the capital factor (Capital) using CAR (Capital Adequacy Ratio). GCG factor is not used considering the acquisition of information regarding confidentiality GCG owned by the bank for which data could not be obtained. This study uses secondary data from the financial statements of Islamic Banks with a purposive sample technique. Samples used twelve banks, namely Bank Muamalat Indonesia, BRI Syariah, BNI Syariah, Bank Syariah Mandiri, Bank Mega Syariah, BCA Syariah, Affin Islamic Bank Berhad, Bank Islam Malaysia Berhad, RHB Islamic Malaysia Berhad, Hong Leong Islamic Bank Berhad, Maybank Islamic Berhad and Public Islamic Bank Berhad. The results of this study are significant differences from the NPF, ROA, ROA and CAR of Bank Indonesia Sharia and Islamic Bank in Malaysia. Islamic Banking in Indonesia ROA and CAR is better than the Islamic Bank in Malaysia. NPF value and ROA of Islamic banking in Malaysia is better than in Indonesia.