Efficiency is an important concept in accounting. Analyzing efficiency can be done by some analyses. One of them is data envelopment analysis (DEA). This article describes how to use DEA and what the limitations, advantages and assumptions are. Some applications of DEA are also presented, so that readers have better knowledge of DEA.
Jurnal Akuntansi [p-ISSN 1410-3591 | e-ISSN 2549-8800] is a peer-reviewed journal published three times a year (January, May, and September) by Faculty of Economics, Universitas Tarumanagara. Jurnal Akuntansi is intended to be the journal for publishing articles reporting the results of research on ...