SKRIPSI PBS
ANALISIS KINERJA KEUANGAN PERBANKAN SYARIAH DENGAN PENDEKATAN MAQASHID SYARIAH INDEKS (KOMPARASI ANTARA INDONESIA, MALAYSIA DAN SAUDI ARABIA)
ABSTRACT
The use of financial indicators adapted from parameters used in conventional
bank evaluation in the evaluation of Islamic bank performance as done by many
researchers could not precisely measure the actual performance. Islamic banks is a part
of Islamic economy that focus on realizing the equality and equity in society through
Islamic objectives (maqashid Islamic). This gap then created the idea of measuring the
performance of Islamic banks based on Maqashid Syariah Index approach.
This quantitative study was conducted using a descriptive approach. The
population in this study included all Islamic Commercial Banks in Indonesia, Malaysia
and Saudi Arabia from which samples were purposively selected based on predetermined
criteria. Only Commercial Islamic Banks that operated in 2015, 2016, 2017, 2018, 2019,
2020 were sampled, and there were 5 Islamic Commercial Banks that possessed the
highest total assets in their respective countries in 2020.
The results showed that the performance of Islamic banks in Indonesia based on
the Maqashid Syariah Index approach in the period 2015, 2016, 2017, 2018, 2019, 2020
have conformed with the Islamic objectives, especially in upholding justice and improving
community welfare. The performance of Islamic banks in Malaysia based on Maqashid
Syariah Index approach was less optimal in terms of the implementation of Islamic
principles, where individual education goals were not optimally achieved as the focus
was more on improving the welfare. In Saudi Arabia, the implementation of Islamic
principles in Islamic banks, especially related to individual education goals and welfare
improvement was not yet optimal. This study also reported the differences in the MSI
(Maqashid Syariah Index) values applied in Indonesia, Malaysia and Saudi Arabia in
2015, 2016, 2017, 2018, 2019, 2020.
Keywords: Sharia Bank Performance, Maqashid Sharia Index, Indonesia, Malaysia,
and Saudi Arabia
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