Analisis Efisiensi Kinerja Unit Usaha Syariah (UUS) di Indonesia dengan Pendekatan Stochastic Frontier Approach(SFA)

The purpose of this study is to analyze the value of efficiency achieved by the Sharia Business Unit and the factors that affect the level of efficiency of the Sharia Business Unit in Indonesia. Factors thought to be influential include ROA, CAR, FDR. In this study there are input and output variables. Input variables consisting of Labor Costs and Operational Costs. As for the output variable, namely Operating Income. The population of this research is the Sharia Business Unit registered with the Financial Services Authority (OJK) in the 2015 first quarter to 2018 quarter IV, the sampling was done by purposive sampling with a sample of 5 Sharia Business Units. Data analysis method in this study uses SFA and multiple linear regression analysis. The results of this study indicate that the Sharia Business Unit (UUS) which has the highest average efficiency level is Bank BTN which has an efficiency of 67.55% and the Sharia Business unit (UUS) which has the lowest efficiency level is Bank Maybank, which is 23.54%. Based on the results of hypothesis testing it can be concluded that CAR has a positive and significant relationship to the level of efficiency. FDR has a negative and significant relationship. Whereas ROA is proven to have no effect on the level of efficiency. Suggestions for further researchers is to develop a model, because this research model includes new research. Increasing the span of the study period so that it can better describe the actual efficiency of UUS. Key Words: Efficiency, Sharia Business Unit, SFA, Multiple Linear Regression