Pemetaan Efisiensi Pembiayaan Hijau Syariah Pada Bank Umum Syariah Di Indonesia: Pendekatan Data Envelopment Analysis Periode 2021–2024
DOI:
https://doi.org/10.29313/bcssb.v5i2.24373Keywords:
Pembiayaan Hijau Syariah, DEA, Bank Umum SyariahAbstract
Abstract. Sharia green financing is a strategic instrument for Islamic Commercial Banks (BUS) in supporting sustainable development in accordance with the principles of maqasid sharia. However, the distribution of efficiency among BUS remains highly variable and has not been comprehensively mapped. This article aims to map the level of green financing efficiency in eight BUS in Indonesia for the period 2021–2024 using Data Envelopment Analysis (DEA) with Constant Returns to Scale (CRS) and Variable Returns to Scale (VRS) assumptions. The measurement results show an average CRS efficiency of 0.826 and a VRS of 0.877, with significant variation between banks. Based on their efficiency patterns, BUS can be grouped into four typologies: consistently efficient, unstable efficient, medium-improving, and persistently inefficient. BSI and Bank Panin Dubai Syariah are in the consistently efficient group, while Bank Muamalat Indonesia consistently scores the lowest. This pattern reflects disparities in managerial and strategic capacity in allocating resources to green financing. These findings imply the need for differentiation of regulatory policies and strengthening of the institutional capacity of Islamic banks (BUS) according to their respective characteristics, as a step to support the OJK's 2021–2025 Sustainable Finance Roadmap.
Abstrak. Pembiayaan hijau syariah merupakan instrumen strategis Bank Umum Syariah (BUS) dalam mendukung pembangunan berkelanjutan sesuai prinsip maqasid syariah. Namun, distribusi efisiensi antar-BUS masih sangat variatif dan belum terpetakan secara komprehensif. Artikel ini bertujuan memetakan tingkat efisiensi pembiayaan hijau pada delapan BUS di Indonesia pada periode 2021–2024 menggunakan Data Envelopment Analysis (DEA) dengan asumsi Constant Returns to Scale (CRS) dan Variable Returns to Scale (VRS). Hasil pengukuran menunjukkan rata-rata efisiensi CRS sebesar 0,826 dan VRS sebesar 0,877, dengan variasi antarbank yang cukup signifikan. Berdasarkan pola efisiensinya, BUS dapat dikelompokkan menjadi empat tipologi: efisien konsisten, efisien tidak stabil, menengah-membaik, dan inefisien persisten. BSI dan Bank Panin Dubai Syariah berada pada kelompok efisien konsisten, sementara Bank Muamalat Indonesia secara konsisten mencatat skor terendah. Pola ini mencerminkan disparitas kapasitas manajerial dan strategis dalam mengalokasikan sumber daya untuk pembiayaan hijau. Temuan ini berimplikasi pada perlunya diferensiasi kebijakan regulator dan penguatan kapasitas institusional BUS sesuai karakteristik masing-masing, sebagai langkah untuk mendukung Roadmap Keuangan Berkelanjutan OJK 2021–2025.
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