Analisis Efisiensi Kinerja Keuangan Koperasi Mahasiswa UIN Sunan Kalijaga Yogyakarta Periode 2018-2022 dengan Menggunakan Pendekatan Data Envelopment Analysis (DEA)
DOI:
https://doi.org/10.62138/tuhenori.v3.i2.176Keywords:
Data Envelopment Analysis, DEA-CCR, efisiensi, koperasi mahasiswa, kinerja keuangan, slack, target efisiensi, returns to scale, UIN Sunan KalijagaAbstract
Penelitian ini menganalisis efisiensi kinerja keuangan Koperasi Mahasiswa (KOPMA) UIN Sunan Kalijaga Yogyakarta periode 2018–2022 menggunakan Data Envelopment Analysis (DEA) model CCR (CRS), berorientasi input. Data sekunder diperoleh dari laporan keuangan tahunan; variabel input meliputi simpanan, aset, dan modal (ekuitas), sedangkan output adalah pendapatan. Setiap tahun diperlakukan sebagai DMU (n=5). Hasil menunjukkan efisiensi penuh pada 2018–2019 (θ=1,00), kemudian menurun pada 2020–2022 (θ≈0,80; 0,62; 0,66) dengan indikasi increasing returns to scale (IRS) yang menandakan skala operasi berada di bawah tingkat optimal. Analisis slack mengungkap sumber utama ketidakefisienan berada pada aset dan modal, sedangkan simpanan konsisten tanpa slack; artinya, setelah kontraksi radial, masih terdapat kelebihan aset (idle/underutilized) dan over-equity relatif terhadap pendapatan aktual. Target efisien menunjukkan kebutuhan penyesuaian input terbesar pada aset, diikuti modal, untuk mempertahankan output aktual. Secara manajerial, prioritas perbaikan mencakup right-sizing aset, penyeimbangan struktur modal, dan pemulihan/ekspansi pendapatan berbasis partisipasi anggota—dengan tahun 2019 sebagai benchmark bauran input–output. Studi ini menekankan pentingnya pemisahan diagnosis teknik vs skala (opsional BCC/VRS) serta pemantauan panel untuk mengawal pemulihan pascapandemi.
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