SKRIPSI AKS
PENGUKURAN KINERJA BANK SYARIAH MENGGUNAKAN MAQASHID SYARIAH INDEX DAN ISLAMICITY PERFORMANCE INDEX (Studi Pada Bank Umum Syariah di Indonesia Tahun 2018-2020)
ABSTRACT Islamic banking needs to create trust in stakeholders, both in terms of financial performance and sharia and social performance. Measuring the performance of sharia banking on financial reports that are built on the basis of sharia values needs to be carried out to realize this trust. The purpose of this study was to determine the performance of Islamic banking in Indonesia through the Maqashid Syariah Index and Islamicity Performance Index approaches This study uses a quantitative research method for this type of research, namely descriptive research with secondary data sources through BUS annual reports for the 2018-2020 period. The sample in this research is 8 Islamic Commercial Banks in Indonesia in 2018-2020. This research technique uses descriptive quantitative methods, namely by providing explanations in words or sentences to explain the quantitative data obtained in order to produce a conclusion. The results of research on performance measurement of Islamic commercial banks using the Maqashid Syariah Index (MSI) method. The highest average MSI value for Islamic commercial banks was achieved by BRI Syariah, namely in 2018 it was 27.75%, rose to 28.11% in 2019 and finally in 2020 it became 28.85%. While the lowest MSI score was obtained by Bank Muamalat and the results of the Islamicity Performance Index (IPI) in the period 2018 - 2020 The highest Islamicity Performance Index value was Bank Mandiri Syariah out of five ratios, only two ratios had a bad weight, namely the ratio of Zakat Performance Ratio and Equitable Distribution Ratio in the shareholder ratio, employee expenses and net profit. The lowest Islamicity Performance Index value is Bank Mega Syariah. Keywords: Islamic Bank Performance, Maqashid Syarah Index, Islamicity Performance Index, Islamic Commercial Bank (BUS)
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