Islam has arranged all matters relating to human life in the world, including economic activities. In carrying out economic activities must be in accordance with the purpose of life of a Muslim with its implementation is mashlahah on the activities of maqasid syaria. Maqashid sharia has five factors, namely guarding religion, guarding the soul, guarding reason, guarding offspring, and protecting property. Sharia Commercial Bank as a supporter of the community's economy in carrying out all its activities must be based on sharia provisions. Annual Report reflects the activities of Sharia Commercial Banks both financial and non-financial. Maqasid Sharia as an indicator of the implementation of sharia principles must be reflected in the Sharia Commercial Bank Annual Report. This study aims to determine the implementation of the Maqasid Syaria in the Sharia Commercial Bank annual report. The sample in this study is Bank Syariah Mandiri Annual Report. The research method used in this study is qualitative research that is descriptive research and analysis based on theories and other supporting sources. The results of the study are Bank Syariah Mandiri has implemented all aspects of the maqasid syaria as reflected in the Annual Report.Islam sudah mengatur segala urusan yang berkaitan dengan kehidupan manusia di dunia, termasuk aktifitas ekonomi. Dalam melakukan aktivitas ekonomi harus sesuai dengan tujuan hidup seorang muslim dengan implementasinya adalah mashlahah pada aktivitas maqasid syariah. Maqashid syariah memiliki lima faktor, yaitu menjaga agama, menjaga jiwa, menjaga akal, menjaga keturunan, dan menjaga harta. Bank Umum Syariah sebagai salah satu pendukung perekonomian masyarakat dalam menjalankan segala aktivitasnya harus berdasarkan ketentuan syariah. Annual Report mencerminkan dari aktifitas Bank Umum Syariah baik keuangan maupun non keuangan. Maqasid Syariah sebagai indikator terlaksananya prinsip syariah harus tercermin dalam Annual Report Bank Umum Syariah. Penelitian ini bertujuan untuk mengetahui implementasi maqasid syariah pada annual report Bank Umum Syariah. Sampel pada penelitian ini adalah Annual Report Bank Syariah Mandiri. Metode penelitian yang dipakai dalam penelitian ini adalah penelitian kualitatif yaitu penelitian yang bersifat deskriptif dan analisis berdasarkan teori dan sumber-sumber lain yang mendukung. Hasil dari penelitian adalah Bank Syariah Mandiri telah mengimlementasikan seluruh aspek maqasid syariah yang tercermin pada Annual Report.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
Copyright © 2025 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.