Research Article
Comparative Level of Efficiency and Worship Value of Sharia Bank in Indonesia (BSI X BRIS), Malaysia (CIMB) and Saudi Arabia (Samba Bank)
@INPROCEEDINGS{10.4108/eai.19-7-2022.2328230, author={Roikhan Mochamad Aziz and Nurulita Dewi and Fajar Ardhiansyah}, title={Comparative Level of Efficiency and Worship Value of Sharia Bank in Indonesia (BSI X BRIS), Malaysia (CIMB) and Saudi Arabia (Samba Bank)}, proceedings={Proceedings of the 3rd International Conference of Islamic Finance and Business, ICIFEB 2022, 19-20 July 2022, Jakarta, Indonesia}, publisher={EAI}, proceedings_a={ICIFEB}, year={2023}, month={4}, keywords={efficiency islamic banking worship comparative}, doi={10.4108/eai.19-7-2022.2328230} }- Roikhan Mochamad Aziz
Nurulita Dewi
Fajar Ardhiansyah
Year: 2023
Comparative Level of Efficiency and Worship Value of Sharia Bank in Indonesia (BSI X BRIS), Malaysia (CIMB) and Saudi Arabia (Samba Bank)
ICIFEB
EAI
DOI: 10.4108/eai.19-7-2022.2328230
Abstract
This study aims to analyze the level of efficiency and reflexivity of the Value of Worship (Hahslm) with worship values for the period 2015 to 2020. The case studies that are the object of this research are 3 Islamic banks, namely Bank Syariah Indonesia X Bank Rakyat Indonesia Syariah (Indonesia), CIMB Bank Berhad (Malaysia) and Samba Bank (Saudi Arabia). Measuring the level of efficiency of this study using the traditional method with Ms. Excel and Value of Worship with operating expenses as input variables and operating income as output variables. The results of this study indicate that 3 Islamic banks, namely Bank Syariah Indonesia X Bank Rakyat Indonesia Syariah (Indonesia), CIMB Bank Berhad (Malaysia) and Samba Bank (Saudi Arabia) in 2015 to 2020 have an efficiency level of bank BSI X BRIS Indonesia and Samba Bank Saudi Arabia from 2015 to 2020 had very good efficiency reaching 100%, while CIMB Bank Berhad (Malaysia) experienced inefficiency with scores of 80%, 85% and 90% (less than 100%) respectively. And the highest reflexivity value is found in the Saudi Arabian samba bank in 2015 to 2018 at 95% and in 2019 at 100%. The second position is BRI Syariah 76%, 82% and in 2018-2019 it is 95% and the third position is CIMB Berhad Malaysia 70%, 80% and 81.5%.