The BUKU (Bank Umum berdasarkan Kegiatan Usaha) system is a categorization system introduced by Indonesia's central bank (Bank Indonesia) which divides Indonesian banks into four categories. This division is based on the banks' core capital. BUKU 1 are banks having a core capital of less than IDR 1 trillion, BUKU 2 are banks with core capital of between IDR 1 trillion and IDR 5 trillion, BUKU 3 banks are banks with core capital of between IDR 5 trillion and IDR 30 trillion, and, lastly, BUKU 4 banks are banks with core capital of at least IDR 30 trillion.

Net profit of Bank Panin Syariah in the third quarter of 2013 rose 54.63 percent to IDR 31.73 billion (USD $2.6 million) from the previous year.

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