Development Model of Syari’ah Financial Service Cooperatives with Data Envelopment Analysis Approach and Financial Performance, (the Study on Syari’ah Financial Service Cooperatives in West Sumatera)
Yurniwati1, Tafdil Husni2, Rida Rahim3, Desyetti4

1Yurniwati, Andalas University, Indonesia.
2Tafdil Husni, Andalas University, Indonesia.
3Rida Rahim, Andalas University, Indonesia.
4Desyetti, Andalas University, Indonesia.
Manuscript received on 07 May 2019 | Revised Manuscript received on 19 May 2019 | Manuscript Published on 23 May 2019 | PP: 942-948 | Volume-7 Issue-6S5 April 2019 | Retrieval Number: F11620476S519/2019©BEIESP
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Abstract: The aim of this study is to assess and analyze the efficiency and financial performance of Sharia Financial Services Cooperatives (KJKS) in West Sumatera province. This research was conducted at KJKS in Padang, Bukittinggi and Agam District. Sample selection method was done by using purposive sampling, and got sample of 104 KJKS. The data used consist of primary data and secondary data. Primary data were obtained from questionnaires filled by respondents. Secondary data is obtained from KJKS financial report. Method of measuring efficiency used is Data Envelopment Analysis (DEA). The method of analysis using descriptive analysis and hypothesis testing is by multiple regression equation. The results showed that KJKS efficiency using the assumption of constans return to scale (CRS) and return to scale variable (VRS) found efficient KJKS during 2013-2015 period of 13.75% and 86.25% inefficient KJKS. The result of hypothesis testing shows that efficiency has no effect on ROA, BOPO and FDR have significant effect to ROA.
Keywords: Data Envelopment Analysis, Financial Performance, Sharia Financial Services Cooperative.
Scope of the Article: Data Management