HARMONISASI PENGUKURAN KINERJA BANK SYARIAH: MAQASID SHARIAH INDEX DAN RASIO KEUANGAN

Husni Shabri, Ahmad Rodoni

Abstract


This paper aims to analyze the performance of Islamic Rural Banks in West Sumatra Province. This paper uses the quantitative method. The population of this research was all Islamic Rural Banks in West Sumatra Province of seven banks.  The paper uses The seven Islamic Rural Banks annual reports within 2018-2020 from website Otoritas Jasa Keuangan (OJK). The analysis uses the Integrated Maqashid al-Shariah based Performance Measure (IMSPM). The results showed that the performance of the Islamic Rural Banks in the Maqashid Syariah Index with the highest achievement on the object of faith (din) for a period of three years. The study found that there were no activities for the Islamic Rural Banks on the object of  intellect ('aql) and on the object of posterity (nasl).The results of performance measurement with the IMSPM model can be a notification for Islamic Rural Banks in West Sumatra regarding more efforts to realize maqashid shariah in the Islamic banking industry.

Keywords


Performance Islamic Bank, Islamic Rural Bank, IMSPM.

Full Text:

PDF

References


Al-Ghazali, A. H. (n.d.). Al-Madkhul fi Ta’limat al-Usul. Dar al-Fikr.

Al Arif, M. N. R., & Yati, D. (2021). Comparison of Islamic Banking Performance in Indonesia, Pakistan, and Bangladesh: Sharia Maqashid Index Approach. Share: Jurnal Ekonomi Dan Keuangan Islam, 10(1), 1. https://doi.org/10.22373/share.v10i1.9351

Antonio, M. S., Laela, S. F., & Jazil, T. (2020). Abu Zahrah’S Maqasid Sharia Model As a Performance Measurement System. Jurnal Akuntansi Multiparadigma, 11(3), 519–541. https://doi.org/10.21776/ub.jamal. 2020.11.3.30

Ar-Raisuni, A. (1999). Al-Fikr al-Maqashid. Dar al-Baida.

Ascarya, Rahmawati, S., & Sukmana, R. (2016). Measuring the Islamicity of Islamic Bank in Indonesia and Other Countries Based on Shari’ah Objectives. Proceeding 11th International Conference on Islamic Economics and Finance, October, 1–38.

Ashraf, M. A., & Lahsasna, A. (2017). Proposal for a new Sharīʿah risk rating approach for Islamic banks. ISRA International Journal of Islamic Finance, 9(1), 87–94. https://doi.org/10.1108/IJIF-07-2017-008

Asutay, M., & Harningtyas, A. . (2015). Developing Maqasid al-Shari’ah Index to Evaluate Social Performance of Islamic Banks: A Conceptual and Empirical Attempt. International Journal of Islamic Economics and Finance Studies, 1(1), 5–64.

Bedoui, H. E. (2012). Ethical Competitive Advantage for Islamic Finance Institutions: How should They Measure Their Performance (Issue March 2012). https://doi.org/10.13140/RG.2.2.15497.65126

Bedoui, H. E., & Mansour, W. (2015). Performance and Maqasid al-Shari’ah’s Pentagon-Shaped Ethical Measurement. Science and Engineering Ethics, 21(3), 555–576. https://doi.org/10.1007/s11948-014-9561-9

Cakhyaneu, A. (2018). Pengukuran Kinerja Bank Umum Syariah Di Indonesia Berdasarkan Sharia Maqashid Index (Smi). Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 2(2), 1–12. https://doi.org/10.29313/amwaluna. v2i2.3753

Hameed, S., Wirman, A., Alrazi, B., Nazli, M., & Pramono, S. (2004). Alternative Disclosure and Performance Measures for Islamic Banks. Second Conference on Administrative Sciences: Meeting the Challenges of the Globalization Age, King Fahd University of Petroleum & Minerals, Dhahran, Saudi Arabia, 19–21.

Haniffa, R., & Hudaib, M. (2007). Exploring the ethical identity of Islamic Banks via communication in annual reports. Journal of Business Ethics, 76(1), 97–116. https://doi.org/10.1007/s10551-006-9272-5

Hudaefi, F. A., & Noordin, K. (2019). Harmonizing and constructing an integrated maqasid al-Sharīʿah index.pdf. ISRA International Journal of Islamic Finance, 11(2), 282–302. https://doi.org/https://doi.org/10.1108/ IJIF-01-2018-0003

Lone, F. A. (2016). Islamic Banks and Financial Institutions. Palgrave Macmillan.

Mohammed, M. O., Abdul Razak, D., & Md Taib, F. (2008). The Performance Measures of Islamic Banking Based on the Maqasid Framework. In The IIUM International Accounting Conference (INTAC IV).

Otoritas Jasa Keuangan. (2021). Snapshot Perbankan Syariah September 2021.

Rouse, P., & Putterill, M. (2003). An integral framework for performance measurement. Management Decision, 41(8), 791–805. https://doi.org/ 10.1108/00251740310496305

Salma Sairally, B. (2013). Evaluating the corporate social performance of Islamic financial institutions: an empirical study. International Journal of Islamic and Middle Eastern Finance and Management, 6(3), 238–260. https://doi.org/10.1108/IMEFM-02-2013-0026

Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill Building Approach (Tujuh). John Wiley and Sons.

Setiyobono, R., Ahmar, N., & Darmansyah. (2019). Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Index Bank Syariah di Indonesia : Abdul Majid Najjar Versus Abu Zahrah. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(02), 111–126. https://doi.org/ 10.35838/jrap.v6i02.1249

Sugiyono. (2018). Metode Penelitian Kuantitatif. Alfabeta.

Yusnita, R. R. (2019). Analisis Kinerja Bank Umum Syariah Dengan Menggunakan Pendekatan Islamicity Performance Index Periode Tahun 2012-2016. Jurnal Tabarru’: Islamic Banking and Finance, 2(1), 12–25. https://doi.org/10.25299/jtb.2019.vol2(1).3443




DOI: http://dx.doi.org/10.30829/hf.v9i1.11517

Refbacks

  • There are currently no refbacks.


Indexed by: