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

Assessing Sharia Banking Commitment through the Shariah Maqashid Index

“…Grand Total 8% 7% 7% Sources: Author From the table above, it can be seen that all samples in this research have the same allocation of expenses for all their expenses in one year, in the period 2018 -2020, each of them only distributes 1% for equity indicators, namely Fair Return, Cheap Product and Services and Non-Riba Products. These findings also show decreased performance compared to the previous period as stated by Setiyobono, et al (2019), which shows the value of the sharia maqashid index on the justice performance indicator is 3.09%, likewise Nouval (2020) who finds that the justice performance index in Islamic banking is 0.53%. Both the findings in this study and Setiyobono, et al (2019) shows that the performance indicator for Islamic banking justice still has a low performance, only fulfilling 1% to 3.09% of the 41% point weight that must be met.…”

“…These findings also show decreased performance compared to the previous period as stated by Setiyobono, et al (2019), which shows the value of the sharia maqashid index on the justice performance indicator is 3.09%, likewise Nouval (2020) who finds that the justice performance index in Islamic banking is 0.53%. Both the findings in this study and Setiyobono, et al (2019) shows that the performance indicator for Islamic banking justice still has a low performance, only fulfilling 1% to 3.09% of the 41% point weight that must be met.…”

Financial Performance On Firm Value Mediated By Islamic Performance At Islamic Commercial Banks In Indonesia

“…Syariah maqashid merupakan kerangka kerja yang menekankan prinsip-prinsip Islam dalam mencapai kemaslahatan umum serta tujuan syariah. SMI bisa membantu menilai kinerja perusahaan menggunakan mempertimbangkan aspek kepatuhan syariah serta dampak sosial ekonomi yang sesuai dengan prespektif Islam (Setiyobono, Ahmar, and Darmansyah. 2019).…”