ANALYSIS OF SUSTAINABLE FINANCIAL EFFICIENCY IN FIRST MOVERS OF INDONESIA BANKING INDUSTRY TO SUPPORT SUSTAINABLE DEVELOPMENT GOALS

Abstract

This study examines sustainable financial efficiency in selected Indonesian banks (First Movers) and evaluates their role in supporting SDGs. Using Data Envelopment Analysis (DEA) with WINDEAP software, it assesses sustainable financial performance through 11 economic, social, and environmental indicators. Findings show all banks are efficient overall. However, in economic performance, PT Bank Mandiri (Persero) Tbk and PT Bank Muamalat Indonesia are inefficient. For environmental performance, all banks are efficient. Still, in social performance, PT Bank Negara Indonesia (Persero) Tbk, PT Bank Syariah Indonesia, and PT Bank Pembangunan Daerah Banten dan Jawa Barat Tbk are inefficient.