| Summary: | This paper aims to conduct a systematic literature review on the measurement accuracy of Inputs and Outputs for the financial efficiency of Islamic Banks. Generally, financial efficient literature has lengthy discussions of various input and output measurements, but the research findings are still arguably among scholars. Therefore, this paper highlighted the significance of input and output that reflects the accuracy of the financial efficiency measurement. The data of this study was derived from a review of empirical literature comprising 33 articles published between 2013 and 2023. The sample articles on the Islamic Banks' financial efficiency measurement were located through a Scopus database keyword search, and then the systematic literature review approach was conducted. Based on the relevant literature review evaluation, the discussion on the best measurement of inputs and outputs of financial efficiency is considered inconclusive and needs further insight and testing. © 2024 University of Brunei Darussalam. All rights reserved.
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