EFISIENSI BANK UMUM SYARIAH DAN UNIT USAHA SYARIAH DI INDONESIA TAHUN 2012-2016 METODE NON PARAMETRIK

This research purpose to analyze and comparing the level of efficiency of Islamic
Banks and Sharia Business Unit in Indonesia. Input variables that used for measurement of efficiency are total of funds, fixed assets, and operational expenses, and output variables are total financing, cash, and other operational expenses. The method that used for measurement of efficiency is non parametric method with Constan Return to Scale (CRS) and Variable Return to Scale (VRS) assumption. The statistical tool that used for comparing the level of financing efficiency between Islamic Banks and Sharia Bussiness Unit is Mann-Whitney U-Test. The samples are 11 Islamic Banks and 19 Sharia Business Unit that comply with the specified sample criteria. The results of this research
showed that with assumption CRS is Business Unit more efficient than Islamic Banks Islamic, but with assumption VRS is Islamic Banks more efficient than Business Unit. The result of hypothesis test showed that with CRS assumption there is a difference in level of efficiency of Islamic Banks and Sharia Business Unit in Indonesia, and with VRS assumption there is not difference in level of efficiency of Islamic Banks and Sharia Business Unit in Indonesia.

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