Integrated Maqasid Sharia Index: Indonesia Islamic Banks Performance

Abstract

As a business entity, a sharia bank responsible not only as a company who seek profit, but also to carry out its functions and purposes as a sharia entity. The purpose of the research is to measure social performance achievement of Islamic financial institution using integrated maqasid sharia index. This evaluation research with descriptive approach develops a evaluation framework to measure the performance of maqasid sharia, which based on the concept of Najjar. Eight indicators have been developed, articulated through 6 dimensions, 19 elements, and 148 indicators. The results show that the highest score achieved by Bank Mandiri Syariah (BSM) is 16,90%, while the minimum score, 7,38%, is being held by Maybank Syariah.

Shariah Compliance in Islamic Economics: A Bibliometric Analysis

“…It should also aim to eliminate the shortcomings of the conventional financial system and create an Islamic worldview or vision in the financial sector to achieve Islamic economic goals. Furthermore, the framework is philosophically rooted in the spirit of maqasid shariah (Islamic objective) as the foundation for developing an Islamic economic system (Hidayat et al, 2019;Oktaviana & Pimada, 2019). Without realising it, the current development in a shariah-compliant paradigm has led to the improvement of maqasid shariah-based finance.…”

Pengaruh Lembaga Pembiayaan Syariah Terhadap Pertumbuhan Ekonomi Di Indonesia

“…Bank mendapatkan profit yaitu margin dari pembiayaan serta mendapatkan fee-based income(administrasi, komisi asuransi, dan komisi notaris). Profitabilitas merupakan hasil bersih dari sejumlah kebijakan dan keputusan perusahaan (Oktaviana, 2012). Bagaimana perusahaan menggunakan seluruh modal yang dimiliki untuk mendapatkan laba (keuntungan) merupakan cerminan kemampuan perusahaan menghasilkan laba (keuntungan).…”

“…Dalam melakukan analisis perusahaan, di samping melihat laporan keuangan perusahaan, juga dapat dialakukan dengan menggunakan analisis laporan keuangan. Return on Equity merupakan suatu pengukuran dan penghasilan yang tersedia bagi para pemihak maupun perusahaan (baik pemegang saham biasa maupun saham preferen) atas modal yang mereka investasikan di dalam perusahaan (Oktaviana, 2012). Rasio ini membandingkan antara laba bersih dengan modal, dimana disajikan dengan presentase.…”

The Influence of Profitability Ratio on Corporate Zakat Dispenses at Sharia Bank in Southeast Asia

“…Profitability as one of the ratios that should get special attention. This is because, in order for a company to carry out its activities, a company must be in a favorable condition (Oktaviana, 2012). Yaqinah & Wardana, (2022) argues that Islamic banks need to improve the performance of their companies, so that they remain healthy and efficient.…”