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All Journal Laa Maisyir Jurnal Ekonomi Islam Majalah Ilmiah Dian Ilmu Al-Mashrof: Islamic Banking and Finance EKONOMIKA SYARIAH : Journal of Economic Studies Jurnal Dedikasia : Jurnal Pengabdian Masyarakat AMALA Jurnal Pengabdian Kepada Masyarakat Gudang Jurnal Multidisiplin Ilmu Al'Adalah Islamic Economics Journal
Zulfa Ahmad Kurniawan
UIN Kiai Haji Achmad Siddiq Jember
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Comparison of Islamic Commercial Banks and Islamic Business Units: Which Is More Efficient? Zulfa Ahmad Kurniawan Kurniawan
Islamic Economics Journal Vol. 11 No. 01 (2025): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v11i01.7

Abstract

Although Islamic banks have been present in Indonesia for three decades, their market share remains significantly behind that of conventional banks. In response, regulators have mandated that Islamic Business Units (UUS) be converted into full-fledged Islamic Commercial Banks (BUS) once specific criteria are met. This study aims to analyze the development of operational efficiency between BUS and UUS in Indonesia. The research uses secondary data from the 2015-2024 period obtained from OJK Islamic banking statistics. The methods employed include descriptive statistical analysis and the nonparametric Mann-Whitney U test. The findings reveal a statistically significant difference in efficiency between BUS and UUS, as reflected by the BOPO ratio, with UUS proving to be more efficient than BUS. Theoretically, this study provides new and updated insights into the cost efficiency management capabilities of BUS and UUS. These findings also highlight the need for policymakers to ensure that the separation does not compromise efficiency while maintaining the sustainability of Islamic banks.
Co-Authors Abdur Rakhman Wijaya Arif Mubarok Fatimatuzzahro, Fatimatuzzahro Hakim, Sofyan Iva Faizah Iva Faizah Miftahurrahmah Miftahurrahmah Miftahurrahmah, Miftahurrahmah MUBAROK, ARIF Muh. Hidayah Al Hidayah Muhammad Korib Hamdani Mutmainnah Nadiatul Amalia Nava Wardatul Husnia Nurul Widyawati Islami Rahayu Nusantara, Ari Fahimatussyam Putra Puspitasari, Intan Dwi Setianingrum, Nurul SITI NUR AISYAH Sofiah