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MEASURING THE EFFICIENCY OF ISLAMIC CO-OPERATIVES USING DATA ENVELOPMENT ANALYSIS (DEA) (Empirical Study at Baitul Maal Wa Tanwil at Special Region of Yogyakarta)
Amelia Pratiwi and Nadia Audina

Department of Sharia Economics, Faculty of Islamic Studies, Universitas Muhammadiyah Yogyakarta


Abstract

This study aims to measure the efficiency of Islamic cooperatives in the Special Region of Yogyakarta (DIY) during 2016-2017. There are 16 Islamic co-operatives being analyzed which are selected based on the purposive sampling method. Then the data of financial reports from those institutions are analysed with data envelopment analysis (DEA) with an intermediation approach in answering the research questions. The input variables being analyzed in this study are total deposits and operating costs, while the output variables are financing and other operating income. The results show that most of these microfinance institutions had poor financial performance. In addition, it was also identified that only 19% of the total 16 Islamic cooperatives had a high efficiency in their operating activity. In increasing the efficiency of Islamic cooperatives, the potential variable which could be developed is other operating income, while the operational costs are expected to be reduced, given the results of further financial report analysis that operating expenses have the most substantial proportion of the total Islamic co-operatives costs.

Keywords: Efficiency, Islamic co-operatives, data envelopment analysis, intermediation approach, financial report

Topic: International Conference of Islamic Economic and Financial Inclusion

Link: https://ifory.id/abstract/3KQbtY2LGAVa

Conference: The 3rd International Conference on Sustainability and Innovation (ICoSI 2019)

Plain Format | Corresponding Author (Amelia Pratiwi)

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