Professional Documents
Culture Documents
1817 5949 1 PB
1817 5949 1 PB
ABSTRAK
Persaingan industri perbankan yang makin tinggi telah mendorong bank
bank untuk meningkatkan
marketing. Penelitian ini bertujuan untuk
periode
2017-2018 dengan menggunakan metode Data Envelopment Analyisis
(DEA). Hasilnya menunjukkan bahwa pada 2017 hingga 2018 ada 7
bank yang secara konsisten memp
'+ / #! #$ 3
sisi marketing dengan pendekatan input yang pertama, selama 2017-2018
&
sedangkan dengan menggunakan pendekatan input yang kedua, hanya
; '+ /
marketing bank menurun dari 2017 ke 2018 baik dengan menggunakan
pendekatan pertama maupun kedua. Secara umum kinerja bank dalam
/
menggunakan DEA harus bijak dalam pemilihan variabel inputnya karena
akan menghasilkan nilai yang berbeda.
196
The Indonesian Accounting Review Vol. 9, No. 2, July - Desember 2019, pages 195 - 205
& :" "$ B J +,A3
( IP +P | $ ,""" 3
( " )P$ + | $ ,""" 3 $
P ( KP$ + | $ ,""" 3"
(E , (
"F , P$
+|$,"""s3"
) Jk +3 notation e1j , ,P"
& B < 5 +B<53$
,
(E
%
k a ( (
q (
@"
(
to k$) E
D E
xTk$""""""""""" +,3 vi, wd, ewd$ur(
wd ewd.
197
3"
$ +: ,-3"
$ +F H#
B ,?3"N( BK 5
( 5
H# ( K
) K ( (
" & $ "
,? )
( #5H#D'* $
$ $
$ ; $ 5 $
+F ",C3" H # +H#3"
The results of the use of DEA to assess $ )
$ T(
,',C ( "
(
" " # '
' ( ,'
,A$ +,C',>3 $
$( ,* +,',=3 (
,C ( " " 5
( $
+ " ,>3" $5
H# ; (
M ( +O ,?3"
( M < H#
( , (
"#
$ $ '
$ $ ( +#>>>3"
H#(
" 5
( #
" %
K
( +N,-3" +# ':P>>=3"
B &+&I53
H# ,=',* H# (
$ B &$ *
,~,A$ ( + 5
,C3"
( H# C &
>"?,$ ( ,A',* ( ;
$ & 5 (
K +; ,-3"
"
H#
+#55H3$ ' ,,',A ( $
+D;:3$ % (
+B#<3$ $' (
+&<#DB3 +<F#3 $ ' )
) ( $ ) $
$ $ <F# ) +5 5(
Q ,-3"
$( !
B#<D;: 5 H) +5H3
198
The Indonesian Accounting Review Vol. 9, No. 2, July - Desember 2019, pages 195 - 205
H# !
,A',? ( C$ : 5 # +FM3
C ( ,- ,? "
(* ( "
K (
+( ,=3" ,-,?"E&<$
,C < & $ &B#$ &D$ &D$ D##$ ;#DD$
+&;3 H# ( #D#FD$ #U&#DM D5;"
&; ( >=",@" ,
@ ( A $
&; ( +@3$ "
"B &( D E
< &+&;3( 1. $ $
( -?"C@" !
) ( P ,-
&;" $&; 2018.
( 2.
( "
( ( =" < k ' +'3
&; ( q'
+5 ,*3" 4. H kq
H# "
&;<5B
,*', ( 4. DATA ANALYSIS AND DISCUSSIONS
( >*">$ (
@ ' H# (
+U ,,3"
H# " $ (
B & &
# +&IMI3 A ,,',- "
@ "
2017 - 2018
( (
: H# $
,
B &&# +&IMI3A
+ ,C3" @
+5O,?3"
! $ >@
3. RESEARCH METHOD ' >>@$ ! $
) ( (>@$
) "
H & ,$
# +H#3 " ( ,-',?(-
!
"# $ #
Explanation F
; Total Assets Earnings
Labor Costs Operating Income
+3 Earnings Market value
Operating Income Returns
Earnings per share
+,3 Total Assets Market value,
Labor Costs Returns
Earnings per share
199
3"
%
& 2018 & 2017
&B# "@ &B# "@
&D "@ &D "@
&< "@ &< "@
#D#FD "@ #D#FD "@
#U&#DM "@ #U&#DM "@
D5; "@ D5; "@
;#DD "@ ;#DD "@
#D< >">@ &D >="*@
D## -C",@ #D< >"@
&D -"-@ D## -A"*@
# >="??@ <' >*">@
5 E;
&
"'#(' %)!*
qF &D D
Assets 'C"@ '>"C>@ "@
N B "@ "@ "@
H C">@ >"?A@ A-"==@
F C">@ >"?A@ =A"*@
5 E;
200
The Indonesian Accounting Review Vol. 9, No. 2, July - Desember 2019, pages 195 - 205
( ' + %)!*%)!,
) " (
A ( $
$
( ) K $ $ $
" H;5+5 J+,A3"
*"
+ >@3$ & $ & *$
,-,?$(
( " C )
) (E & $ ( $
&B#$ &<$ &D$ #D#FD$ D5;
"& & ;#DD" & #U&#DM
D ,-( ,?$
" & &D "&&D
,-"&
assets. (,-&
D (,?"
/
"'#(' %)!,
qF D &D
Assets 'A">*@ "@ ',",A@
N B "@ "@ "@
H >">-@ CA"@ ->"A?@
F >">-@ =",?@ =>"A,@
5 E;
5
6 +
& 2018 & 2017
&B# "@ &B# "@
&< "@ &< "@
&D "@ &D "@
#D#FD "@ #D#FD "@
D5; "@ D5; "@
;#DD "@ ;#DD "@
&D *?"@ #U&#DM "@
#D< *"@ &D >A"@
#U&#DM =>"-@ D## -A"@
D## ,-"C@ #D< =-">@
# --"CA@ # >"C@
5 E;
9
"'#(' 6 + %)!,
qF &D D
-,",-@ ,,-">@ AA"=-@ ,C"?@
Return ",=@ >*"C-@ *,"?@ ?-?-">-@
H;5 -,",-@ >*"C-@ =,"-@ ,C"?@
5 E;
201
3"
*
"'#(' 6 + %)!*
q &D D
C",=@ C="-@ A>"CA@
Return C",=@ =-,"?,@ =A">*@
H;5 C",=@ C="-@ ,?"A@
5 E;
,
6 +
& 2018 & 2017
&B# "@ &B# "@
&< "@ &< "@
#D#FD "@ #D#FD "@
D5; "@ D5; "@
;#DD "@ ;#DD "@
&D ?>"*@ &D "@
#D< *"@ &D >A"@
&D A>"A@ #U&#DM ?="C@
#U&#DM =C"A@ D## -"@
D## >"@ #D< =C">@
<' -A"AA@ <' ??"*-@
5 E;
<
"'#(' %)!,
q &D &D D
,"=?@ "-C@ ,*,",-@ C?-">C@ A,="C,@
Return ,"=?@ >A,"*?@ >>">@ -A"*?@ =*,?"C?@
H;5 ,"=?@ "-C@ >>">@ =>*"==@ A,="C,@
5 E;
CE&&D$$
,- ,?( " D"
$ : 6 + %)!, %)!*
( C" ; "#
& $ H# (
$ (
$ $ $
H;5" & H;5"
$$H;5 ?"& ?$
( &D& ( * (
&D$ & (
( &D +@3 ,- ,?$ &B#$ &<$
&D" #D#FD$ D5; ;#DD" & &D
& -$ @ ,- ,?
$ ?>"*@",-&&D
$ $ H;5" & $ >A"@ (
D $ ( "
( & $$&D ,-
,? ( "
202
The Indonesian Accounting Review Vol. 9, No. 2, July - Desember 2019, pages 195 - 205
!)
"'#(' %)!*
q &D D
C",=@ -",@ C*">@ ?"?@
Return C",=@ =C>"*@ >"C?@ A"C@
H;5 C",=@ -",@ A*?"C@ AC"??@
5 E;
5 O +,?3$ &&D @,-
( ?>"*@,?",-$&&D
" $ >A"@ (
&( ( "
&< &
&B#$ &D$ $ D5;$ ;#DD ,- ,? "
,-,?"
& ) ( ( "
& )
> "
"
( & $ H#
?" ( $
"
(
5= $>?@"$>B"6":"$>B@?GGJ ,- ,?
@"$>B:>;"6":"$>@
,- ,?$ ( - <F#
"
$ &B#$ &D$ &<$ )
#D#FD$ #U&#DM D5;" D)$ ( '
H# E
(&,-,? $
( & &D $
,-" & D < $
" " )
! ( , '
,- ,?$ ,- ,?": $
" Q
&
,- ,?$ ( C "
)
+ 3$ REFERENCES
&&B#$&<$&D$#D#FD$D5;
Al-:P$ " D"$ # $ #" &-&$ M" #"
& ;#DD" & #U&#DM
>>=" H & &
,-( ,?$
H
" & &D
# !$ International Journal of
,-" &
Operations & Production Management,
(,-"#&D
=+>3$ "A*~*,"
(,?"
=+ > 3 % ,
,-
5
,?( "
5$ P $
&
<$-#,>"
$( *
+@3 ,- ,?$
&B#$ &<$ #D#FD$ D5; ;#DD"
,=
3"
: $ #" <"$ 5( $ " #" $ F $"B $5",?"#
N" M" ,-" H F IM
& !E$ International E H# (
Journal of Economics, management and ' !$ Annals
Accounting$,+,3$ "==-~=*A" of Operations Research" 5 I5$
$H" $H",?"H ,CC+3$ " **~*?-" E "-q
5 E A->'?',->-'K"
H# !$ Journal of International ; $ #"$ ; $ " $ "
Studies$ +3$ " ,*-~,-," E ,-";H
"A,*Aq,-'?==",?q'q," # +H#3 ;
5$ #" M" $ 5 " H & I 5
,C" H # !$ Jurnal Bisnis dan
B &E # H# Manajemen Islam$*+,3$ ",>=~=A"
# !$ International Journal of ($<"5",="H;
Banking, Risk and Insurance, ,-'=?" ;
M"$ #" D " >>>" # < 5 ;
H # + H#
E 3!$FG K/F ,
!$ International -+3$ ",-~A"
Journal of Bank Marketing" B& 5$ ;" J" 5($ H" ,-"
I; N$ -+*3$ " ,C~,," E &H
"?q,C*,=,>>,>,C-*" +H# # 3!$ Journal
M 5$ D" O$ D" ,?" of Accounting and Business Education,
H & M +,3$ ",?~,,>"
&IMI A E ; 5 $ N" " J$ " ," Data
H # !$ ?%'= Envelopment Analysis : History , Models
? % '" $ +,3$ , and Interpretations Chapter 1" E
"?C~>," "-q>-?''AA>'C*'?"
N$ U" "$ $ 5"'" ;$ " " ,-" # 5$ "$ $ #" M" 5 $
" ,C" H #
M ( B &E # H#
!$ Benchmarking: An # !$ International Journal of
International Journa$ ,A+A3$ " *,~ Banking, Risk and Insurance$ A+,3$ "
1064. ,-~=?"
$ " #" 5$ M" ,C" H 5 $ #" " ,*" #
!$ Jejak
!$ Jurnal Journal of Economics and Policy$?+3$ "
Ekonomi dan Bisnis$,+=3$ ">A~," ,=~=*" E"*,>AqPP"?"=?*"
& &%" ,-" $ " "$ #'&$ D" " $
; ; 5" ,>" H H
Menurun, Harian Ekonomi Neraca, & I
$,5 ,>$H' " H # !$ International
",C"Aplikasi Data Envelopment Journal of Business ang Management,
Analysis pada Perbankan Indonesia, A+?3$ ">C~C"
N ; I U $ O " B J" ,A" Data
$ ,C" Envelopment Analysis A Handbook on
F $ :" " et al. ,C" H the Modeling of Internal Structures and
# E # Networks!Chapter 1"F"-q>-?'
H & 5 !$ 'A?>>'?C?'-
International Journal of Economics and
% $C+=3$ ">~>C"
204
The Indonesian Accounting Review Vol. 9, No. 2, July - Desember 2019, pages 195 - 205
,*