TY - GEN AU - KAMARUDIN, FAKARUDIN AU - NORDIN, BANY ARIFFIN AMIN TI - Cost, revenue and profit efficiency of islamic and conventional banking sector: empirical evidence from Gulf cooperative council countries PY - 2014/// KW - BANKING N2 - This article examines the cost, revenue and profit efficiency levels of 74 banks(47 conventional and 27 Islamic banks) in Gulf Cooperative Council (GCC) countries over the periods 2007 to 2011. The level of efficiencies was measured using Data Envelopment Analysis (DEA) method which applied the intermediation approach. We find that, revenue efficiency seems to play the main factor leading to the lower or higher profit efficiency levels ER -