Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Index Bank Syariah di Indonesia : Abdul Majid Najjar Versus Abu Zahrah

Abstract

ABSTRACT
 This study aims to analyze the performance of Islamic Banking (iB) in Indonesia through the maqashid shariah index approach. Performance appraisal on Islamic Banking (iB) is generally done through financial performance measurements without including non-financial performance measurements. This study measures the performance of Islamic Banking (iB) through a broader approach to sharia principles by using the concept of maqashid shariah index proposed by Abu Zahrah and Abdul Majid Najjar. This type of research is quantitative descriptive. The object of the research conducted is Bank Umum Syariah (BUS) that operate nationally in Indonesia and are registered with Otoritas Jasa Keuangan (OJK). The type of data used is secondary data in the form of financial reports and annual reports obtained from the official websites of each bank Period 2014 to 2018. By using the maqashid shariah index and the SAW (Simple Additive Weigting) method, it can be concluded that the performance value of MSI of Bank Muamalat Syariah Indonesia (BSMI) in 2014-2018 approach to the concept of Abu Zahrah on average was 35.64%, while the performance value of MSI of BMSI in the same periode with the AM Najjar concept approach the average is 30.56%.
 ABSTRAK
 Penelitian ini bertujuan untuk menganalisis kinerja Perbankan Syariah (iB) di Indonesia melalui pendekatan maqashid shariah index. Penilaian kinerja Perbankan Syariah (iB) umumnya dilakukan melalui pengukuran kinerja secara keuangan tanpa mengikutsertakan pengukuran kinerja non keuangan. Penelitian ini mengukur kinerja Perbankan Syariah (iB) melalui pendekatan prinsip-prinsip syariah secara lebih luas dengan menggunakan konsep maqashid shariah index yang dikemukakan oleh Abu Zahrah dan Abdul Majid Najjar.Jenis penelitian yang digunakan adalah deskriptif kuantitatif. Objek dari penelitian yang dilakukan adalah bank umum syariah (BUS) yang beroperasi secara nasional di Indonesia dan terdaftar pada otoritas jasa keuangan (OJK. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan dari situs resmi masing masing bank Periode tahun 2014 sampai 2018. Dengan menggunakan maqashid shariah index dan metode SAW (Simple Additive Weigting), dapat disimpulkan bahwanilai Kinerja MSI Bank Muamalat Syariah Indonesia (BMSI) tahun 2014-2018 pendekatan konsep Abu Zahrah rata-rata adalah sebesar 35.64%. Sedangkan nilai kinerja MSI periode yang sama dengan pendekatan konsep AM Najjar rata-rata adalah sebesar 30.56%.
 JEL Classification: M41, Z12

Harmonisasi Pengukuran Kinerja Bank Syariah: Maqasid Shariah Index Dan Rasio Keuangan

“…Namun demikian penulis tidak memberikan penafsiran bahwa BPRS dengan nilai tertinggi lebih baik dibandingkan dengan BPRS lainnya. Penulis hanya memberikan penafsiran sebagai wawasan tentang pencapaian BPRS dalam mewujudkan maqashid syariah pada sektor perbankan syariah seperti yang dilakukan penelitian (Cakhyaneu, 2018;Yusnita, 2019;Setiyobono et al, 2019;Antonio et al, 2020;Al Arif & Yati, 2021). Penulis dalam hal ini juga memberikan ranking untuk menunjukan tingkat kinerja BPRS yang disusun pada tabel 6 berikut : Dengan demikan temuan ini memberikan wawasan tentang pencapain tujuh BPRS yang ada di Sumatera Barat dalam mewujudkan pelaksanaan maqashid syariah di industry perbankan syariah dan ini adalah penafsiran yang baik dalam memberikan penilaian kinerja pada tujuh BPRS .…”

“…Selanjutnya penelitian pengukuran kinerja perbankan syariah di Indonesia dengan Maqashid Syariah index antara konsep Abdul Majid Najjar Versus Abu Zahrah (Setiyobono et al, 2019). Pengukuran kinerja Bank Umum Syariah menggunkan Maqashid Syariah Indeks yang dikembangkan oleh Muhammed et al (2008) hasilnya menunjukan bahwa sebagian besar bank syariah yang diukur telah memenuhi standar pengukuran kinerja berdasarkan maqashid syariah (Cakhyaneu, 2018).…”

Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia

“…b) Iqamah al-'Adl (establishing justice): its orientation is that Islamic banks are required to be able to conduct transactions fairly and equally so as not to harm their customers. c) Jalb al-Maslahah (maintaining welfare): its orientation is that the greater the profits obtained by Islamic banks will have an impact on improving welfare and benefits for Islamic bank owners and employees, as well as Islamic banking stakeholders (Setiyobono & Ahmar, 2019). The concepts, dimensions, elements, ratios and weights of each element in the maqashid sharia Index measurement are as follows: There are three stages to measure the performance of maqashid sharia based on MSI, namely: The first stage, assessing each performance of the 10 maqashid sharia performance ratios.…”

Abu Zahrah’s Maqasid Sharia Model as a Performance Measurement System

“…Considering the urgency of maqasid sharia in directing business players and drive them to promote public welfare, in general, the purpose of this research is to thoroughly explore the theory and practice of maqasid sharia taken from the thought of Muhammad Abu Zahrah. His thinking on maqasid sharia has been widely used by Muslim scholars as a discourse on eva luating Islamic bank's performance (Jazil & Syahruddin, 2015;Muhammad & Shahwan, 2013;Rusdiana & Al Parisi, 2016;Safitri & Mukhibad, 2020;Setiyobono et al, 2019;Siddique, 2019;Syafii et al, 2012;Wijayanti et al, 2020). Three dimensions of maqasid sharia based on Abu Zahrah's thought, in clude educating individuals (tahdhib al-fard), establishing fairness (iqomah al-'adl), and promoting public welfare (jalb al-maslahah).…”

“…Furthermore, this research tests the validity and reliability of the developed measurements and also the effect between the dimensions to ascertain the applicability in Islamic banking practic es. Meanwhile, most of the researchers on maqasid sharia who use Abu Zahrah's mod el replicate the measurement variables from previous studies and directly use them to evaluate the performance of Islamic banking, such as Jazil & Syahruddin (2015), Rusdi ana & Al Parisi (2016), Safitri & Mukhibad (2020), Setiyobono et al (2019), Syafii et al (2012), and Wijayanti et al (2020).…”