Uji Maqashid Syariah Perbankan Syariah Di Indonesia

Abstract

The purpose of this study is to examine the performance of Islamic banking in Indonesia based on MSI (Maqashid Shariah Index). Combining the maqashid sharia Ibn Ashur and Abu Zaharah with the methodological concept developed by Sekaran (Mohammed et al., 2015). The three objectives of Maqashid Sharia: (1) Tahdhib al-Fard (Educating individuals); (2) Iqamah al-ʻAdl (establishing justice); and (3) Jalb al-Maslahah (Public Interest). Simple Additive Weighting (SAW) is used as a method for ranking the performance of Islamic banking based on the final results from MSI. The results showed 14 Islamic Commercial Banks (BUS) in 2011-2019, had an average IMS 0.1694. The IMS of five Islamic banks is below the average, namely BMS, Maybank, BTPNS, BAS, and BNTBS. IMS first rank is BPS index 0.2336, second rank is BVS index 0.2168, third rank is BSB index 0.2164, fourth rank is BCAS with index 0.2129, fifth rank is BMI with 0.183 index, sixth rank is BSM with an index of 0.1895, the seventh rank is BRIS with an index of 0.1904, the eighth is BNIS with an index of 0.1814, the ninth is BJBS 0.1759, the tenth is BMS 0.153, the eleventh is Maybank index 0.1289, the twelfth is BTPNS 0.1237 the thirteenth is BAS 0.0930, and the last fourteen is BNTBS with an index of 0.1289

Kinerja Bank Umum Syariah Berdasarkan Maqashid Syariah Index

“…Mohammed et al (2008) telah mengembangkan pengukuran kinerja perbankan syariah menggunakan Maqashid Syariah Index (MSI). Penelitian terkait pengukuran kinerja bank syariah berdasarkan MSI juga telah banyak dilakukan, seperti Priyatno et al (2022), Sa'diyah et al (2021, Antonio et al (2020) (Pemerintah Indonesia, 2008). Perbankan syariah dalam melakukan kegiatan usahanya berdasarkan prinsip syariah, meliputi kegiatan usaha yang tidak mengandung unnsur-unsur riba, maisir, gharar, haram dan zalim (Nawawi, 2020), baik dalam transaksi penghimpunan dana, berupa giro, tabungan, deposito, maupun dalam penyaluran dana berupa pembiayaan tidak boleh mengandung unsur-unsur tersebut.…”

Customer Service Training for Al-Hadi Vocational High School Students in the Framework of Improving Maqashid Syariah-based Competence

“…In the modern era, one of the scholars who continued the science of maqashid sharia from classical scholars such as al Ghazali, al Shatibi, Izudin ibn Abd Salam, Ibn Taymiyah, and Ibn Qoyyim in a contemporary way, was Ibn Ashur, a Tunisian-born cleric. In the hands of these scholars, maqashid sharia becomes easy to apply to contemporary problems, so that sharia remains up to date [12].…”

Pengaruh Penerapan Akuntansi Syariah Terhadap Nilai Perusahaan Seiring Berkembangnya Akuntansi Syariah Di Indonesia

“…Prinsip-prinsip syariah Islam, seperti larangan riba (bunga), gharar (ketidakpastian), maysir (perjudian), dan haram, merupakan contoh-contoh metode akuntansi yang berada di bawah payung akuntansi syariah. Penggunaan akuntansi syariah Islam mencerminkan ide-ide ini (Srimaya & Amalia, 2023).…”