Birth of Banking Act number 21 of 2008 concerning Sharia Banking, has made a solid legal foundation for the development of sharia banking in Indonesia. Spin-Off of Sharia Business Unit (SBU) owned by a conventional bank to become Sharia Commercial Bank (SCB) is one of the business development strategy offered by the Act. In the last ten years Sharia bank in Indonesia shows a positive trend is quite impressive, the average asset growth of 27% is well above the average growth of conventional banks which only reached 15%. But on the other side, if the terms of its contribution to the national banking system is still very small, as indicated by the achievement of market share of sharia banks until the end of December 2017 reached only 5.88% of the total national banking assets. This paper aims to identify and measure the effectiveness of the implementation of SBU spin-off into SCB (full-pledge sharia bank) that have been carried out by some sharia banks in Indonesia. The results show that the growth rate of SCB business activity is better than Sharia Business Unit (SBU), but in terms of profitability and efficiency level of SBU is better than SCB.