Analisis Perbandingan Efisiensi Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS) di Indonesia Sebelum dan Selama Pandemi COVID-19

Abstract

Perbankan syariah di Indonesia terus mengalami perkembangan, termasuk pada Bank Umum Syariah (BUS) dan Unit Usaha Syariah (UUS). Terjadi perubahan kinerja pada BUS dan UUS bersamaan dengan masuknya pandemi COVID-19 di Indonesia diperlukan adanya pengkajian ulang terhadap kinerja BUS dan UUS melalui efisiensi. Penelitian ini bertujuan menggambarkan, menganalisis dan membandingkan efisiensi BUS dan UUS di Indonesia sebelum dan selama pandemi COVID-19. Penelitian menggunakan data sekunder berupa panel data dari data cross section dan time series. Sampel penelitian oleh 8 BUS dan 5 UUS di Indonesia. Analisis deskriptif dan kuantitatif digunakan dengan pendekatan nonparametrik Data Envelopment Analysis (DEA). Nilai standar deviasi menunjukkan terdapat perbedaan besar pada perolehan DPK, pendapatan operasional dan biaya tenaga kerja diantara BUS dan UUS. Rata-rata skor efisiensi BUS dan UUS mengalami penurunan selama pandemi COVID-19. Terdapat 13 Decision Making Unit (DMU) memiliki skor efisiensi 1 dan hasil Uji independent sample t-test menunjukkan terdapat perbedaan signifikan rata-rata nilai efisiensi BUS dan UUS sebelum dan selama Pademi COVID-19. Kata Kunci: BUS, DEA , Efisiensi, Pandemi COVID-19, UUS.

Sharia banking in Indonesia continues to develop, including in Sharia Commercial Banks (BUS) and Sharia Business Units (UUS). There has been change in the performance of BUS and UUS along with the entry of the pandemic COVID-19 in Indonesia, it is necessary to review the performance of BUS and UUS through efficiency. This study aims to describe, analyze and compare the efficiency of BUS and UUS in Indonesia before and during the pandemic COVID-19. This study uses secondary data in the form of panel data from cross section and time series data. The research sample by 8 BUS and 5 UUS in Indonesia. Descriptive and quantitative analysis was used with a nonparametric approach to Data Envelopment Analysis (DEA). The standard deviation value shows that there is a big difference in the acquisition of DPK, operating income and labor costs between BUS and UUS. The average efficiency scores of BUS and UUS have decreased during the pandemic COVID-19. There are 13 Decision Making Units (DMU) that have an efficiency score of 1 and the results of the independent sample t-test show that there are significant differences in the average efficiency values of BUS and UUS before and during the pandemic COVID-19. Keywords: BUS, DEA, Efficiency, Pandemic COVID-19, UUS.