ANALISIS EFISIENSI PERUSAHAAN TEXTILE DAN GARMEN YANG TERDAFTAR DI ISSI PERIODE 2016-2024 : A DATA ENVELOPMENT ANALYSIS

Konsep Efisiensi, Indeks Saham Syariah Indonesia (ISSI), Data Envelopment Analysis (DEA), Input dan Output dalam Penelitian Efisiensi, Peneliti Terdahulu)

Authors

  • Dian Sastrawardani Universitas Sultan Ageng Tirtayasa

DOI:

https://doi.org/10.30651/jms.v11i4.31365

Abstract

Penelitian ini menganalisis tingkat efisiensi 12 perusahaan tekstil dan garmen yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) periode 2016-2024 menggunakan metode Data Envelopment Analysis (DEA) dengan pendekatan VRS berorientasi output. Variabel input meliputi biaya bahan baku, biaya tenaga kerja, dan biaya operasional, sedangkan output adalah laba bersih. Hasil penelitian menunjukkan bahwa tidak ada perusahaan yang konsisten mencapai efisiensi sempurna (100%) setiap tahun. PT Argo Pantes Tbk mencapai rata-rata efisiensi tertinggi (95,80%), sementara PT Panasia Indo Resources Tbk terendah (79,00%). Mayoritas perusahaan berada pada kategori efisiensi cukup hingga tinggi, namun masih terdapat ruang perbaikan dalam pengelolaan input, terutama biaya bahan baku dan operasional, untuk memaksimalkan laba bersih.

 

Kata Kunci: Efisiensi, Perusahaan Tekstil dan Garmen, ISSI, Data Envelopment Analysis (DEA), Variable Return to Scale (VRS)

Published

2026-06-16

How to Cite

Sastrawardani, D. (2026). ANALISIS EFISIENSI PERUSAHAAN TEXTILE DAN GARMEN YANG TERDAFTAR DI ISSI PERIODE 2016-2024 : A DATA ENVELOPMENT ANALYSIS : Konsep Efisiensi, Indeks Saham Syariah Indonesia (ISSI), Data Envelopment Analysis (DEA), Input dan Output dalam Penelitian Efisiensi, Peneliti Terdahulu). Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 11(4). https://doi.org/10.30651/jms.v11i4.31365

Issue

Vol. 11 No. 4 (2026)

Section

Artikel

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