Measurement Accuracy of Inputs and Outputs for Financial Efficiency of Islamic Banks

Authors

Irma Febriana Mimma Kebahyang, Accounting Research Institute Universiti Teknologi MARA, Shah Alam Campus. Selangor
Imbarine Bujang, Faculty of Business and Management Universiti Teknologi MARA, Kota Kinabalu Campus. SabahFollow
Norhayati Mohamed, Accounting Research Institute Universiti Teknologi MARA, Shah Alam Campus. Selangor
Emi Maimunah, Faculty of Economics and Business, Universitas Lampung, Indonesia

Abstract

This paper aims to conduct a systematic literature review on the measurement accuracy of Inputs and Outputs for the financial efficiency of Islamic Banks. Generally, financial efficient literature has lengthy discussions of various input and output measurements, but the research findings are still arguably among scholars. Therefore, this paper highlighted the significance of input and output that reflects the accuracy of the financial efficiency measurement. The data of this study was derived from a review of empirical literature comprising 33 articles published between 2013 and 2023. The sample articles on the Islamic Banks' financial efficiency measurement were located through a Scopus database keyword search, and then the systematic literature review approach was conducted. Based on the relevant literature review evaluation, the discussion on the best measurement of inputs and outputs of financial efficiency is considered inconclusive and needs further insight and testing.

Publication Date

2024

Received Date

23-Oct-2023

Revised Date

2-Jan-2024

Accepted Date

28-Feb-2024

Recommended Citation

Mimma Kebahyang, Irma Febriana; Bujang, Imbarine; Mohamed, Norhayati; and Maimunah, Emi (2024) "Measurement Accuracy of Inputs and Outputs for Financial Efficiency of Islamic Banks," ASEAN Journal on Science and Technology for Development: Vol. 41: No. 2, Article 9.
DOI: https://doi.org/10.61931/2224-9028.1574
Available at: https://ajstd.ubd.edu.bn/journal/vol41/iss2/9