65 Volume: 7 Issues: 44 Special Issue [October, 2022] pp. 65 - 76 International Journal of Accounting, Finance and Business (IJAFB) eISSN: 0128-1844 Journal website: www.ijafb.com DOI: 10.55573/IJAFB.074405 FINANCIAL PERFORMANCE AND EFFICIENCY OF SELECTED COOPERATIVES IN MALAYSIA: RATIO AND DATA ENVELOPMENT ANALYSIS APPROACH Fatin Syazwani Safiyuddin 1 Norazlina Abd Wahab 2 Selamah Maamor 3 1 Faculty of Business, Hospitality, Accounting and Finance (FOBHAF), MAHSA University, Malaysia, (E-mail: fatinsyazwani@mahsa.edu.my) 2 Institute of Shariah Governance and Islamic Finance (ISGaIF), Islamic Business School, Universiti Utara Malaysia (UUM), Malaysia, (Email: norazlina.aw@uum.edu.my) 3 Institut Penyelidikan & Inovasi Zakat, Islamic Business School, Universiti Utara Malaysia (UUM), Malaysia, (E-mail: selamahm@uum.edu.my) Article history To cite this document: Received date : 5-9-2022 Safiyuddin, F. S., Abd Wahab, N., & Maamor, S. (2022). Financial Performance and Efficiency of Selected Cooperatives in Malaysia: Ratio and Data Envelopment Analysis Approach. International Journal of Accounting, Finance and Business (IJAFB), 7(44), 65 - 76. Revised date : 6-9-2022 Accepted date : 4-11-2022 Published date : 5-11-2022 ___________________________________________________________________________ Abstract: Cooperatives are organizations that are formed jointly by members to meet their economic needs and interests. The role of cooperatives is to increase the socioeconomic status of the members as well as eliminate poverty problems. Nevertheless, the performance of cooperatives in Malaysia in terms of turnover is still low compared to the other countries. This will be a cause for concern because inadequacies of financial decisions lead to the failure of cooperatives. Hence, this study aims to evaluate the financial performance and efficiency of cooperatives in Malaysia. This study applies Ratio Analysis to evaluate the financial performance of the cooperatives. Data Envelopment Analysis (DEA) was also employed in this study to determine the efficiency scores of cooperatives over the period 2010 to 2017. DEA results obtained that inefficiency of managerial performance leads to the inefficiency of the overall technical efficiency. The study recommends that the management of cooperatives in Malaysia should enhance their managerial performance because pure technical efficiency was found to contribute less to overall technical efficiency. Keywords: cooperatives, ratio analysis, data envelopment analysis, efficiency, sustainability ___________________________________________________________________________