Perbandingan Efisiensi Kinerja Bank Umum Syariah dan Unit Usaha Syariah Pada Masa Pandemi Covid-19 (Periode 2019-2021)

This study uses data envelopment analysis to assess the effectiveness of Indonesia's Islamic Commercial Banks and Sharia Business Units during the Covid-19 pandemic (2019-2021). Study this using secondary data in the form of panel data from cross section and time series data. Sample study by 5 Sharia General Bank and 5 Sharia Business Units. The results of this study are the efficient level obtained by Sharia General Banks if sorted from the highest average, namely Bank BTPN Syariah with an average of 99.31%, Bank Panin Dubai Syariah with an average of 97.16%, Bank Muamalat Indonesia with an average of 93.19%, Bank Mega Syariah with an average of 91.95%, and Bank BCA Syariah with an average of 89.11%. The efficiency level obtained by the Sharia Business Unit if sorted from the highest average, namely: Bank Sinarmas Syariah with an average of 100%, Maybank Indonesia Syariah with an average of 100%, Bank Danamon Syariah with an average of 100%, Bank CIMB Sharia Commerce with an average of 100%, and Bank Permata Syariah with an average of 95.39%. The result of this study is during pandemic conditions, the performance level of the efficiency of the Sharia Business Unit (UUS) is better than the Sharia General Bank (Bus). This means UUS is able to maintain its performance by maximizing the use of resources to obtain the expected results. As for the bus sector decreased significant performance due to the economic crisis caused by the pandemic