scholarly journals EFISIENSI KINERJA KEUANGAN SEKTOR PERBANKAN INDONESIA DI MASA PANDEMI COVID-19

2021 ◽  
Vol 12 (2) ◽  
pp. 287-304
Author(s):  
Erlinda Sholihah
Keyword(s):  
Data Envelopment Analysis ◽  
Annual Report ◽  
Financial Statements ◽  
Data Envelopment ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menganalisis efisiensi kinerja keuangan sektor perbankan Indonesia di masa pandemi covid-19 dengan memakai pendekatan Data Envelopment Analysis (DEA). Data yang digunakan adalah data sekunder yang berwujud dokumen financial statements dan annual report perbankan umum konvensional dan syariah yang didapat dari laman resmi www.idx.co.id dan www.ojk.go.id. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan di Indonesia yang terdiri atas Bank Umum Konvensional dan Bank Umum Syariah. Teknik sampling yang digunakan adalah teknik purposive sampling dengan sampel sebanyak 31 Bank Umum Konvensional dan 13 Bank Umum Syariah. Metode pengukuran efisiensi yang dipakai adalah pengujian non parametrik Data Envelopment Analysis (DEA) dengan pendekatan intermediasi dan profit. Variabel input yang dipilih mencakup modal, aktiva tetap, dana pihak ketiga (DPK) dan biaya operasional. Sedangkan variabel output mencakup kredit atau pembiayaan dan laba. Hasil penelitian menunjukkan bahwa rata-rata tingkat efisiensi sektor perbankan baik Bank Umum Konvensional ataupun Bank Umum Syariah menghadapi penurunan yang substansial di masa pandemi covid-19.

scholarly journals EFISIENSI PEGADAIAN SYARIAH DAN PROSPEK PERTUMBUHAN ASET DI INDONESIA

2017 ◽  
Vol 1 (1) ◽  
pp. 59
Author(s):  
Roikhan Roikhan
Keyword(s):  
Data Envelopment Analysis ◽  
System Dynamics ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Data Envelopment ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Input Variables ◽  
Administrative Expenses

The purpose of this study is to analyze the efficiency of Islamic Pawnshop together with four competitors and analyze the prospects for assets growth of the Islamic pawnshop in Indonesia. This study is quantitative analyze research with secondary data of annual financial statements from the Islamic Pawnshop and four competitors during 2008-2014. The sampling technique is the purposive sampling with sample of the Islamic Pawnshop and four competitors in Indonesia. This study uses analysis efficiency of the Data Envelopment Analysis method. Input variables are: the load bonus, deposit wadiah, general and administrative expenses, salaries and allowances, and other expenses, and the output variables are: murabaha margin revenue, other services revenues, and loan qardh. Then this study uses analyze prospects based on System Dynamics methods. The results showed efficiency of Islamic Pawnshop can reach value of 100 percent for 2008-2014 compared to its competitors that reach only 97.42 percent. And the prospect of an asset for Islamic Pawnshop can get optimistically in 2025 to reach Rp 116 trillion in the presence of inorganic action. 

scholarly journals EFISIENSI PEGADAIAN SYARIAH DAN PROSPEK PERTUMBUHAN ASET DI INDONESIA

2017 ◽  
Vol 1 (1) ◽  
pp. 59
Author(s):  
Roikhan Roikhan
Keyword(s):  
Data Envelopment Analysis ◽  
System Dynamics ◽  
Secondary Data ◽  
Sampling Technique ◽  
Financial Statements ◽  
Data Envelopment ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Input Variables ◽  
Administrative Expenses

The purpose of this study is to analyze the efficiency of Islamic Pawnshop together with four competitors and analyze the prospects for assets growth of the Islamic pawnshop in Indonesia. This study is quantitative analyze research with secondary data of annual financial statements from the Islamic Pawnshop and four competitors during 2008-2014. The sampling technique is the purposive sampling with sample of the Islamic Pawnshop and four competitors in Indonesia. This study uses analysis efficiency of the Data Envelopment Analysis method. Input variables are: the load bonus, deposit wadiah, general and administrative expenses, salaries and allowances, and other expenses, and the output variables are: murabaha margin revenue, other services revenues, and loan qardh. Then this study uses analyze prospects based on System Dynamics methods. The results showed efficiency of Islamic Pawnshop can reach value of 100 percent for 2008-2014 compared to its competitors that reach only 97.42 percent. And the prospect of an asset for Islamic Pawnshop can get optimistically in 2025 to reach Rp 116 trillion in the presence of inorganic action. 

scholarly journals A COMPARATIVE STUDY OF CONVENTIONAL AND SHARIAH LIFE INSURANCE EFFICIENCY USING DATA ENVELOPMENT ANALYSIS

2020 ◽  
Vol 9 ◽  
Author(s):  
Mulia Saputra ◽  
Muhammad Arfan ◽  
Neni Zahara
Keyword(s):  
Data Envelopment Analysis ◽  
Life Insurance ◽  
Value Added ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Data Envelopment ◽  
Insurance Company ◽  
Life Insurance Company ◽  
Purposive Sampling ◽  
Test Input

This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah.

scholarly journals A COMPARATIVE STUDY OF CONVENTIONAL AND SHARIAH LIFE INSURANCE EFFICIENCY USING DATA ENVELOPMENT ANALYSIS

2020 ◽  
Vol 9 (2) ◽  
pp. 110
Author(s):  
Mulia Saputra ◽  
Muhammad Arfan ◽  
Neni Zahara
Keyword(s):  
Data Envelopment Analysis ◽  
Life Insurance ◽  
Value Added ◽  
Sampling Technique ◽  
Insurance Companies ◽  
Data Envelopment ◽  
Insurance Company ◽  
Life Insurance Company ◽  
Purposive Sampling ◽  
Test Input

This study aims to analyze and compare the efficiency between conventional life insurance companies and Islamic life insurance companies in Indonesia over the period of 2014-2018. The sample of this study was taken from 10 conventional life insurance companies and 10 shariah life insurance companies that were selected based on the purposive sampling technique. Measurement of efficiency in this study was conducted using the method of data envelopment analysis (DEA) based on Bankers-Charnes-Cooper (BCC) and Charnes-Cooper-Rhodes (CCR) models of the value-added approach. This was followed by testing the hypothesis using a different Mann-Whitney U-test. Input variables used are assets, capital, general and administrative costs, and commission expenses. Meanwhile, the output variables are premiums and investment income. The results showed that conventional life insurance companies are more efficient than Islamic life insurance companies based on the BCC and CCR models. Furthermore, the results of different tests using the Mann-Whitney U-test showed an insignificant difference in efficiency between conventional life insurance companies and Islamic life insurance companies during the study period. The results of the comparison of the average efficiency value with the DEA method indicated that the efficiency level of a conventional life insurance company was better than a shariah life insurance company.========================================================================================================Studi Perbandingan Efisiensi antara Asuransi Jiwa Konvensional dengan Syariah Menggunakan Data Envelopment Analysis. Penelitian ini bertujuan untuk menganalisis perbandingan efisiensi perusahaan asuransi jiwa konvensional dengan perusahaan asuransi jiwa syariah di indonesia pada periode 2014-2018. Sampel penelitian ini adalah 10 perusahaan asuransi jiwa konvensional dan 10 perusahaan asuransi jiwa syariah yang dipilih berdasarkan teknik purposive sampling. Pengukuran efisiensi dalam penelitian ini menggunakan metode data envelopment analysis (DEA) dengan model BCC dan CCR berdasarkan pendekatan nilai tambah. dilanjutkan dengan melakukan uji hipotesis menggunakan uji beda mann-whitney u-test. Variabel input yang digunakan adalah aset. modal. biaya administrasi dan umum. dan beban komisi. Sedangkan variabel outputnya adalah premi dan pendapatan investasi. Hasil penelitian menunjukkan bahwa perusahaan asuransi jiwa konvensional lebih efisien dibandingkan perusahaan asuransi jiwa syariah berdasarkan pengukuran dengan model BCC maupun model CCR. Selanjutnya hasil uji beda menggunakan uji mann-whitney u- test menunjukkan bahwa tidak terdapat perbedaan efisiensi yang signifikan antara perusahaan asuransi jiwa konvensional dan perusahaan asuransi jiwa syariah selama periode penelitian ini. Hasil perbandingan nilai efisiensi rata-rata dengan metode DEA menunjukkan bahwa tingkat efisiensi perusahaan asuransi jiwa konvensional lebih baik daripada perusahaan asuransi jiwa syariah.

scholarly journals THE EFFICIENCY OF ZAKAT COLLECTION AND DISTRIBUTION: EVIDENCE FROM DATA ENVELOPMENT ANALYSIS

2019 ◽  
Vol 3 (1) ◽  
pp. 54
Author(s):  
Ninda Ardiani
Keyword(s):  
Data Envelopment Analysis ◽  
Financial Statements ◽  
Data Envelopment ◽  
Dea Method ◽  
Input Variables ◽  
Branch Office

The purpose of this study is to see the efficiency of the national zakat institutions  in the collection of funds and distribution. Dompet Dhuafa is one of the national zakat institutions  which has branch office spread  in Indonesia. The problem  is how efficient is the institution of zakat when collecting zakat funds and channeling it. This research uses Data Envelopment Analysis (DEA) method with two test that is test for zakat fund and test to non-zakat fund. Input variables consist of receipts obtained by zakat institutions, while the output variables consist of expenditures for 8 asnaf and other expenditures. Data taken from Dompet Dhuafa financial statements from 2011 to 2015. The results of this study addressed  in 2011, 2014 and 2015 Dompet Dhuafa in collecting and disbursing zakat funds and non-zakat funds have been efficient. Inefficiencies that occur in the year 2012 and 2013 due to not optimal channeling of funds from Dompet Dhuafa.

scholarly journals EFISIENSI TEKNIS USAHA TANI PADI DI DESA MEUNASAH PANTON LABU KECAMATAN TANAH JAMBO AYE KABUPATEN ACEH UTARA

2019 ◽  
Vol 2 (1) ◽  
pp. 17
Author(s):  
Mutia Fhazira ◽  
Devi Andriyani
Keyword(s):  
Data Envelopment Analysis ◽  
Technical Efficiency ◽  
Sampling Method ◽  
Primary Data ◽  
Data Envelopment ◽  
Rice Farming ◽  
Purposive Sampling

This study aims to analyze the technical efficiency of rice farming in Desa Meunasah Panton Labu, Tanah Jambo Aye Sub-district, North Aceh Regency. This study uses primary data obtained from the distribution of questionnaires to 50 respondents who are landowners and farmers in Desa Meunasah Panton Labu, Tanah Jambo Aye Sub-district, North Aceh Regency. This study used is the Purposive sampling method. Data Envelopment Analysis (DEA) is used to analysis the data. The results showed that the landowners were more technically efficient than sharecroppers where the number of farmers who had reached the level of efficiency as many as 19 respondents.

Perbandingan Efektivitas Penghimpunan Dana Wakaf melalui Uang Berbasis Online di Global Wakaf dan Dompet Dhuafa

2020 ◽  
pp. 108
Author(s):  
Budi Setiadi ◽  
Neneng Nurhasanah ◽  
Siska Lis Sulistiani
Keyword(s):  
Data Envelopment Analysis ◽  
Research Method ◽  
Financial Statements ◽  
Maximum Efficiency ◽  
Data Envelopment ◽  
Operational Costs ◽  
Dea Method ◽  
Low Efficiency ◽  
Object Of Study ◽  
Financial Technology

Abstract. The development of information technology, especially in the field of financial technology helps waqf institutions in the development of waqf findrising strategies, one of which is the existence of online waqf. Therefore it is necessary to optimize the collection of waqf funds based online, one of them with efficiency. The purpose of this study was to determine the level of effectiveness of the collection of waqf-based online waqf funds in Global Waqf and Dompet Dhuafa. The research method used is qualitative with the DEA method. The object of study is the waqf institutions in Global Waqf and Dompet Dhuafa in the form of financial statements of 2 institutions in the period 2016 - 2017, interviews and documentation. Research results based on the above discussion are as follows: (1), Global Waqf and Dompet Dhuafa have fulfilled the elements in raising funds. Both institutions have their respective strategies in collecting funds based on online (2). The level of effectiveness of collecting waqf funds online at Global Waqf and Dompet Dhuafa using the DEA method for the 2016-2017 period, in the 2016 Dompet Dhuafa and Global Waqf levels, the efficiency level has been reaching 100% or equal to 1. This shows that Dompet Dhuafa and Global waqf had maximum efficiency in that year. Figures at 0.0% to gain indicate the efficiency target is in accordance with the actual conditions and obtained achieved 100%. In 2017 Dompet Dhuafa has an efficiency level of 100% or equal to 1. While Global Waqf has decreased efficiency to 50% due to its value of less than 100%. The optimization of online waqf collection in 2017 at Global Waqf institutions experienced low efficiency in order to achieve perfect efficiency operational costs should be reduced by around 80%, while online waqf receipts must be increased to 49% of the actual total.Keywords: Financial Technology, Effectiveness, Efficiency, Findrising Strategies, Data Envelopment Analysis. Abstrak. Adanya perkembangan teknologi informasi khususnya di bidang financial technology membantu lembaga wakaf dalam perkembangan strategi findrising wakaf, salah satunya yaitu dengan adanya wakaf online. Oleh karena itu dibutuhkan optimalisasi penghimpunan dana wakaf berbasis online, salah satunya dengan efisiensi. Tujuan penelitian ini adalah untuk mengetahui tingkat efektivitas penghimpunan dana wakaf berbasis wakaf online di Global Wakaf dan Dompet Dhuafa. Metode Penelitian yang digunakan adalah kualitatif  dengan metode DEA. Objek yang diteliti adalah lembaga wakaf di Global Wakaf dan Dompet Dhuafa berupa laporan keuangan 2 lembaga pada periode 2016 – 2017, wawancara dan dokumentasi. Hasil Penelitian berdasarkan pembahasan di atas sebagai berikut : (1), Global Wakaf dan Dompet Dhuafa sudah memenuhi unsur-unsur dalam penghimpunan dana. Kedua lembaga tersebut mempunyai strategi masing-masing dalam menghimpun dana yang berbasis online (2), Tingkat efektivitas penghimpunan dana wakaf online di Global Wakaf dan Dompet Dhuafa dengan metode DEA  periode 2016-2017, di periode 2016 Dompet Dhuafa dan Global Wakaf tingkat efisiensi nya sudah mencapai 100% atau senilai dengan 1. Hal ini menunjukan Dompet Dhuafa dan Global wakaf sudah efisiensi secara maksimal di tahun tersebut. Angka pada pada to gain 0.0 % menunjukan target efisiensi sudah sesuai dengan kondisi aktual dan memperoleh achieved 100 %. Di tahun 2017 Dompet Dhuafa tingkat efisiensinya sudah mencapai 100% atau senilai dengan 1. Sedangkan Global Wakaf mengalami penurunan efisiensi menjadi 50 % dikarenakan nilainya yang kurang dari 100%. Optimalisasi penghimpunan wakaf online pada tahun 2017 pada lembaga Global wakaf mengalami efisiensi rendah agar mencapai efisiensi sempurna biaya operasional harus dikurangi sekitar 80 %, sedangkan penerimaan wakaf online harus dinaikan menjadi 49 % dari total actualnya.Kata Kunci : Financial Technology, Efektivitas, Efisiensi, Strategi Findrising,  Data Envelopment Analysis. 

PENGUJIAN EFISIENSI PERBANKAN KONVENSIONAL DI INDONESIA MELALUI PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

2017 ◽  
Vol 2 ◽  
Author(s):  
Siti Ruhana Dara
Keyword(s):  
Data Envelopment Analysis ◽  
Performance Improvement ◽  
Parametric Analysis ◽  
Financial Statements ◽  
Data Envelopment ◽  
Business Activity ◽  
Bank Efficiency ◽  
The Core ◽  
Doing Business ◽  
One Way Anova

The purpose of this study is to test the efficiency of conventional banking especially Bank Persero, Mix Bank and Bank Pembangunan Daerah (BPD) using a non-parametric analysis of DEA. This research calculates the value of efficiency to the Bank under the category Business Activity (BUKU) as seen from the core capital approach. The sample in this study amounted to 43 banks consisting of 4 Bank Persero, 13 of mix Bank and 26 BPD. The data is published financial statements of banks concerned with the study for 5 years starting from 2008 until 2012. Analysis of the performance efficiency using the Performance Improvement Management Software (PIM-DEAsoft-V3.2) to determine the efficiency of each bank, and then conducted a one-way ANOVA test and two-way to test differences in the average of each category of banks. Bank Persero gain greater efficiency than conventional Bank and BPD and 4th BUKU already doing business more efficient. Keywords: Bank Efficiency, DEA

scholarly journals Analisis Perbandingan Efisiensi Bank Umum Konvensional dan Bank Umum Syariah di Indonesia

Akuntabilitas ◽  
2019 ◽  
Vol 12 (2) ◽  
pp. 191-200
Author(s):  
Azizah Kartika Rahmawati ◽  
S. R. Kartika Sari ◽  
Herry Hermawan
Keyword(s):  
Data Envelopment Analysis ◽  
Commercial Banks ◽  
Sampling Technique ◽  
Efficiency Measurement ◽  
Data Envelopment ◽  
Purposive Sampling ◽  
Dea Method

The purpose of this study was to determine the level of efficiency between conventional commercial banks and Islamic commercial banks. The sampling technique used in this study was purposive sampling by taking state-owned banks and Islamic commercial banks with the highest assets. Efficiency measurement in this study uses the Data Envelopment Analysis (DEA) method. The results of this study indicate that there are differences in efficiency between conventional commercial banks and Islamic commercial banks. Overall, each bank has an efficiency level of 93.67% (conventional commercial banks) and 99.99% (Islamic commercial banks). These results indicate that Islamic commercial banks are more efficient than conventional commercial banks.

scholarly journals PENGARUH PERUBAHAN STANDAR AKUNTANSI KEUANGAN (SAK) TERHADAP EFISIENSI BANK PERKREDITAN RAKYAT (BPR) DENGAN PENDEKATAN DATA ENVELOPMENT ANALYSIS (DEA)

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Suprihadi Suprihadi
Keyword(s):  
Data Envelopment Analysis ◽  
Bootstrap Method ◽  
Accounting Standards ◽  
Financial Statements ◽  
Financial Accounting ◽  
Third Party ◽  
Data Envelopment ◽  
Net Income ◽  
Fixed Assets ◽  
Input Variables

<p><em>The study was conducted to examine the effect of changes in Financial Accounting Standards (SAK) business Rural Bank (BPR), with the enactment of the Financial Accounting Standards Un Accountability Public-entity-(SAK-ETAP) and the Rural Bank Accounting Guidelines (PA-BPR), to BPR efficiency. SAK changes may result in changes to the financial performance of business efficiencies, especially BPR. Efficiency is one of the performance parameters which theoretically can be used as a basis for determining the performance of the bank.</em><em> </em><em>Non-parametric approach to Data-Envelopment Analysis (DEA), used as a tool for evaluating the efficiency of BPR, with input variables (cash, placements with other banks, fixed assets, other assets, third party financing, interest income, interest expense, expense fees and expenses operational) and the output variable (that is given credit, loans received, and net income). Analysis of the influence of changes in accounting standards on the efficiency of BPR, performed using Analysis of Variance analysis tools-(ANOVA) and regression bootstrap method. The results showed that, for BPR in East Java which has total assets of Rp. 10 (ten) million, changes in accounting standards had no effect on the efficiency of BPR. The condition is caused by, changes in financial accounting standards, fundamentally, is the reclassification and changes in the presentation of accounts in the financial statements BPR.</em></p> <p><br /> <strong>Key words</strong>: Financial Accounting Standards, Efficiency, BPR, DEA</p>

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