<![CDATA[In this study, the researcher would make Panin Dubai Syariah Bank was the object of research on Islamic banks that carry out mergers and acquisitions. This research by using quarterly financial reports to determine the level of efficiency of the Panin Dubai Syariah Bank to be analyzed using the Data Envelopment Analysis (DEA) method. The researcher was used the annual report to find out the extent the Panin Dubai Syariah Bank carries out its Shariah values and objectives to be analyzed based on the Maqashid Index Sharia. The frontier approach can be divided into parametric approaches and non-parametric approaches. The parametric approach takes measurements using stochastic econometrics and seeks to eliminate interference from the effects of inefficiency. While the non-parametric approach with linear programs ( non-parametric linear programming approach ) performs non-parametric measurements using an approach is not stochastic and tends to combine the interference into inefficiency. This is based on the discovery and observation of the population and evaluates efficiency relative to the units observed. In the non- parametric method, the approaches that can be used are Data Envelopment Analysis (DEA) and Free Disposal Hull (FDH). The results of the measurement of Bank Panin Dubai Syariah using DEA indicate that the decision to merge carried out by Panin Syariah Bank with Dubai Islamic Bank was the right decision because, with the merger, Panin Dubai Syariah Bank could produce almost perfect efficiency value of 99% in the year 2015. With doing the merger, Bank Panin Dubai Syariah can minimize the inefficiencies that occur in the input variable so that it can maximize the efficiency that occurs in the output variable]]>
