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Nailil Azizah -
Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi
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PENGUKURAN EFISIENSI BANK PERKREDITAN RAKYAT SYARIAH DI INDONESIA MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS (DEA) DENGAN PENDEKATAN INTERMEDIASI TAHUN 2025 Nailil Azizah -; Zahra Ramadhani
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11001

Abstract

Islamic Rural Banks (BPRS) play an important role in supporting the development of the Islamic financial industry through their intermediation function of collecting public funds and channeling them into financing activities. As competition in the Islamic banking sector continues to increase, efficiency has become an essential indicator for evaluating the ability of BPRS to utilize available resources optimally. This study aims to measure the efficiency level of Islamic Rural Banks in Indonesia in 2025 using the Data Envelopment Analysis (DEA) method with an intermediation approach. This research employs a quantitative method using secondary data obtained from the Islamic Banking Statistics published by the Financial Services Authority (OJK) in 2025. The units of analysis consist of 22 provinces with active BPRS operations. The input variables include total assets and Third-Party Funds (TPF), while financing is used as the output variable. The analysis applies the DEA CCR model (Constant Return to Scale) with an input-oriented approach. The results reveal that the efficiency performance of BPRS varies across provinces. Of the 22 provinces analyzed, only three provinces, namely Riau Islands, Lampung, and DKI Jakarta, achieved full efficiency with a DEA score of 1.000. Meanwhile, the remaining 19 provinces were found to be below the efficiency frontier, indicating opportunities to improve performance through a more optimal utilization of assets and third-party funds in generating financing. The findings suggest that the effectiveness of the intermediation function plays a more significant role than the size of resources owned in determining the efficiency level of Islamic Rural Banks in Indonesia.
ANALISIS PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM PETERNAKAN BEBEK PETELUR JMFARM MENGGUNAKAN METODE PROCESS COSTING DI KABUPATEN MUARO JAMBI Nailil Azizah -; Zahra Ramadhani; Mellya Embun Baining
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 6 (2026): JUNI
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i6.11533

Abstract

Duck laying farms are one of the Micro, Small, and Medium Enterprises (MSMEs) that contribute to fulfilling community protein needs and supporting regional economic development. In managing their business, farmers need accurate production cost information to determine appropriate selling prices. This study aims to identify production cost components and calculate the cost of production at JMFARM Duck Laying Farm using the process costing method. This study employed a quantitative descriptive approach using primary data obtained through direct interviews with the business owner and secondary data from relevant literature. The results showed that the total monthly production cost was Rp16,816,667, consisting of feed costs, vitamins and medicines, electricity and water expenses, and depreciation costs of buildings and equipment. The average egg production reached 13,050 eggs per month, with productivity levels ranging from 84% to 90% of the total duck population. Based on the process costing calculation, the cost of production was Rp1,290 per egg. Feed costs were identified as the largest cost component, accounting for 89.20% of total production costs. Therefore, the implementation of the process costing method provides more accurate production cost information that can be used as a basis for pricing decisions and improving business efficiency.    
Co-Authors Mellya Embun Baining Zahra Ramadhani