ANALYSIS OF PERFORMANCE EFFICIENCY OF SHARIA COOPERATIVES OF MOSQUES IN BANDUNG USING DATA ENVELOPMENT ANALYSIS METHOD Didi Mashudi, Mohamad Andri Ibrahim, Fadilah Ilahi
UIN Sunan Gunung Djati Fakulty of Sharia
Universitas Islam Bandung, Fakulty of Sharia
UIN Sunan Gunung Djati, Faculty Sains and Technology
Abstract
The many developments of sharia cooperatives or BMT in The City of Bandung is not supported by factors that can support a sharia cooperative to be able to continue to develop and run well. Facts in the field show that many sharia cooperatives sink and disband due to a lack of balanced with knowledge, experience, and professional skills regarding management of management well. The research method used is quantitative research, with data collection techniques using purposive sampling and the sample consists of 7 mosque-based sharia cooperatives. Data processing techniques using data envelopment analysis (DEA) method, VRS assumption (output-oriented). Efficiency measurement uses variable inputs of total assets, operating expenses and cooperative capital, while the output varaiabel consists of Income and Remaining Operating Results. The results of the DEA calculations show that in 2017 only MUI Bandung city has achieved perfect efficiency, year 2018 kopsyah cipaganti and MUI Bandung City, and Year 2020 kopsyah MUI Bandung City, Nurul Hikmah, Cipaganti and Silih Aping. The level of kopsyah that has been efficiency constantly during the period 2017-2020 is the Mui Sharia Cooperative bandung.
Keywords: Efficiency, Data Envelopment Analysis (DEA), Mosque-Based Koperasi Syari^ah.
Topic: Economic Welfare in Terms of Islamic Perspective
