AKUNTABILITAS
Vol 12, No 2 (2019)

ANALISIS PERBANDINGAN EFISIENSI BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH DI INDONESIA

Rahmawati, Azizah Kartika (Unknown)
Sari, S. R. Kartika (Unknown)
Hermawan, Herry (Unknown)



Article Info

Publish Date
04 Dec 2019

Abstract

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.

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Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...