SKRIPSI AKS

ANALISIS KINERJA KEUANGAN DENGAN PENDEKATAN MAQASHID SYARIAH INDEX (Studi Kasus pada Perbankan Syariah di Indonesia dan Malaysia)

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ABSTRACT

This research was conducted on the grounds that the measurement of the financial
performance of Islamic Commercial Banks (BUS) stiil uses measurements from conventional
banks. The measurement of the financial performance of conventional banks has not been able
to show the performance assessment of Islamic Commercial Banks in accordance with sharia
objectives. So that it is necessary to measure financial performance from the other side
specifically for Islamic Commercial Banks to be in accordance with sharia objectives. This
studi aims to analyze and compare the performance of Islamic Banking in Indonesia and
Malaysia using the Maqashid Syariah Index (MSI) approach.
This research is a quantitative descriptive type with secondary data sources using the annual
report and financial statement of easch Islamic bank. The research object is 14 Indonesian
Islamic Commercial Banks and 15 Malaysian Islamic Commercial Banks that publish
financial reports in 2020. The steps taken to measure the financial performance of Islamic
Banks using the Maqashid Syariah Index (MSI) are the first step, performance ratio
assessment. The second step is the assessment of performance indicators and the last step is
the assessment and weighting of the Maqashid Syariah Index (MSI).
The results of the study can be concluded that there are differences in financial performance
based on the Maqashid Syariah Index (MSI) value between Indonesian and Malaysian Islamic
Banks in 2020. The performance of Islamic Commercial Banks in Indonesia is considered to
be better in achieving Islamic Maqashid compared to Islamic Commercial Banks in Malaysia.
The measurement result prove that Bank Jabar Banten Syariah (BJBS) as an Indonesian Sharia
Commercial Bank has succeeded in obtaining the highest sharia maqashid score. Meanwhil,
the Malaysian Islamic Commercial Bank with the highest rank is AmBank Islamic Berhad.
Keywords: Maqashid Syariah Index, Islamic Commercial Banks, Tahdzib al-Fard, Iqamah
al-Adl, Jabl al-Maslahah

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 NUR a 22

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2022

Deskripsi Fisik

21 cm, 140 halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Nur Rina Aminati

Versi lain/terkait

Lampiran Berkas

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