Abstract
Sharia insurance companies and conventional insurance require efficiency measurements to determine the ability to survive and compete in strong competition between companies. The purpose of the study was to compare the efficiency of Sharia general insurance companies and conventional general insurance in Indonesia in 2018-2020 and find differences in the efficiency of Sharia and conventional general insurance companies. This research is quantitative descriptive research with data sourced from the company's official website or related websites. The research was conducted by the Development Envelopment Analysis (DEA) method with the CCR model. Input variables include assets, capital, operating expenses, administrative and general operating expenses, claims expenses, and commission expenses, while for premium output variables, tabarru' funds, investment income. It was found that the efficiency value of Sharia general insurance during encroachment was higher compared to conventional general insurance with a significant difference in efficiency value.
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