ANALISIS EFISIENSI PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA: PENDEKATAN STOCHASTIC FRONTIER ANALYSIS (SFA)

Sukma Ayu Mustika, NIM.: 22108030001 (2026) ANALISIS EFISIENSI PENGELOLAAN MODAL KERJA DALAM MENINGKATKAN KINERJA KEUANGAN PADA BANK UMUM SYARIAH DI INDONESIA: PENDEKATAN STOCHASTIC FRONTIER ANALYSIS (SFA). Skripsi thesis, UNIVERSITAS ISLAM NEGERI SUNAN KALIJAGA.

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Abstract

This study aims to analyze the level of working capital management efficiency and its effect on the financial performance of Islamic Commercial Banks in Indonesia during the period 2019–2024 using the Stochastic Frontier Analysis (SFA) approach. In the first stage , efficiency is measured based on two main outputs, namely operating income and total financing, while the second stage examines the effect of efficiency scores on financial performance as measured by Return on Assets (ROA) and Return on Equity (ROE) using panel data regression, with bank size (SIZE), Non-Performing Financing (NPF), and Operating Expenses to Operating Income (BOPO) included as control variables. The results indicate that, in general, Islamic Commercial Banks in Indonesia have achieved a relatively good level of working capital management efficiency, although the impact of efficiency on financial performance has not been fully significant. Differences in the effects of efficiency based on operating income and financing on ROA and ROE suggest that operational efficiency has not been fully converted into increased profitability, indicating the need to strengthen cost control and risk management so that the achieved efficiency can have a more optimal impact on the financial performance of Islamic banks.

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