Analisis Efisiensi Perbankan Syariah yang Terdaftar di BEI dengan Metode DEA Periode 2021 - 2025
DOI:
https://doi.org/10.31851/jmanivestasi.v8i1.21563Abstract
ABSTRAK
Penelitian ini bertujuan untuk menganalisis tingkat efisiensi perbankan syariah emiten, mengidentifikasi bank yang efisien dan tidak efisien, serta menjelaskan sumber inefisiensi berdasarkan efisiensi teknis, efisiensi teknis murni, dan efisiensi skala. Penelitian menggunakan pendekatan kuantitatif deskriptif-komparatif dengan data sekunder yang bersumber dari laporan keuangan audited dan laporan tahunan empat bank syariah emiten, yaitu Bank Syariah Indonesia, Bank Aladin Syariah, Bank Panin Dubai Syariah, dan Bank BTPN Syariah. Metode analisis yang digunakan adalah Data Envelopment Analysis (DEA) dengan pendekatan intermediasi melalui model CCR/CRS dan BCC/VRS, menggunakan variabel input berupa dana pihak ketiga, beban operasional, dan aset tetap, serta variabel output berupa total pembiayaan. Hasil penelitian menunjukkan bahwa Bank Aladin Syariah merupakan satu-satunya bank yang mencapai efisiensi penuh pada model CRS dan VRS, sehingga menjadi benchmark utama bagi bank lain. Panin Dubai Syariah efisien secara teknis murni, tetapi tidak efisien secara skala, sedangkan Bank Syariah Indonesia dan Bank BTPN Syariah belum efisien baik secara teknis maupun skala. Dengan demikian, dapat disimpulkan bahwa efisiensi perbankan syariah emiten di Indonesia belum merata, dan peningkatan efisiensi perlu diarahkan pada perbaikan kualitas fungsi intermediasi, pengendalian penggunaan input, serta penyesuaian skala operasi agar kinerja bank lebih optimal.
Kata Kunci: Efisiensi, Data Envelopment Analysis, Perbankan Syariah
ABSTRACT
The study aims to analyze the efficiency level of listed Islamic banks, identify efficient and inefficient banks, and explain the sources of inefficiency in terms of technical efficiency, pure technical efficiency, and scale efficiency. This research employs a descriptive-comparative quantitative approach using secondary data obtained from audited financial statements and annual reports of four listed Islamic banks, namely Bank Syariah Indonesia, Bank Aladin Syariah, Bank Panin Dubai Syariah, and Bank BTPN Syariah. The analytical method used is Data Envelopment Analysis (DEA) with an intermediation approach through the CCR/CRS and BCC/VRS models, using third-party funds, operating expenses, and fixed assets as input variables, and total financing as the output variable. The results show that Bank Aladin Syariah is the only bank that achieved full efficiency under both the CRS and VRS models, making it the main benchmark for the other banks. Panin Dubai Syariah is pure technically efficient but scale inefficient, while Bank Syariah Indonesia and Bank BTPN Syariah are inefficient both technically and in scale. It can therefore be concluded that the efficiency of listed Islamic banks in Indonesia is still uneven, and that efficiency improvement should be directed toward strengthening the quality of the intermediation function, controlling input utilization, and adjusting the scale of operations in order to achieve more optimal banking performance.
Keywords: Efficiency, Data Envelopment Analysis, Sharia Banking
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