ASEAN Journal on Science and Technology for Development
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.
Keywords
Financial Efficiency, Inputs and Outputs, Islamic Banks
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