ANALISIS KEBIJAKAN KONVERSI TERHADAP TINGKAT EFISIENSI PADA BANK ACEH SYARIAH PERIODE 2013-2019 DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS (DEA)

PBI Number 11/ 10 / PBI / 2009 of 2009 states that the Sharia Business Unit of a Bank is required to spin-off / convert from its parent. Conversion through conventional banks to Islamic banks needs to be assessed for the level of efficiency. Efficiency is parameter that can measure the performance of a financial institution, especially banking. This study aims to see the level of efficiency of Bank Aceh’s performance before the 2013-2016 conversion and after the 2016-2019 conversion period. The method used in this study is the Data Envelopment Analysis through an intermediation approach. The variables used ini this study are third party funds, assets, and operating expenses which are input variables, while operating income and financing are output variables. The results of this study state that the efficiency level of Bank Aceh in the 2013-2016 period before the convention and the 2017-2019 period after conversion in the study do not show any significant inequality. The value of the efficiency level of Bank Aceh Syariah before convenrsion reached 98,89% and the value of the efficiency level of Bank Aceh Syariah after conversion reached 99,6%.