This study aims to determine the level of efficiency of sharia business unit in Indonesia in terms of input variables, output variables and comparison of both. The kind of this research is a quantitative research that using panel data from 2011 to 2015. The analysis used in this research is a non-parametric approach to Data Envelopment Analysis (DEA) which chosen due to be able handle a lot of input and output, it does not need an association function and it is use is more simply. The research results of five Islamic business units studied on Bank Danamon, Bank Internasional Indonesia, Bank CIMB Niaga, Bank DKI and BPD Yogyakarta indicate that in the input variables (Second Party Funds, Third Party Funds, Assets and Operating Expenses) and output variables (Financing and Operating Income) and a comparison of both overall (CRS) are still inefficient. The Efforts which be able to be done for increasing the level of efficiency is optimize the excess funds in the input variable in order to be able maximize the output variable with minimized costs.