Analisis Hasil Kerja PT. Bank Syariah Indonesia Dengan Pendekatan Sharia Maqashid Index Periode 2021-2023
DOI:
https://doi.org/10.22515/juebir.v3i2.9752Keywords:
Syariah Maqashid Index, Keadilan, Kesejahteraan, PendidikanAbstract
This research aims to assess the performance of Bank Syariah Indonesia (BSI) using the Maqasid Syariah Index, which displays the performance of sharia banks based on three main metrics: Education (Tahdzib Al-Fard), Upholding Justice (Al-'Adl), and Public Interest (Al -Mashlahah). The main objective of Islamic sharia known as Maqasid Syariah is the source of these indications. The data sources are the financial reports and Annual Report of Bank Syariah Indonesia (BSI) from 2021 to 2023. The findings of this research provide an assessment of bank performance from a Maqasid Syariah perspective and can be a reference for bank management in developing action plans and guidelines that support the objectives of Islamic sharia
Downloads
References
Amalia, R. (2022). Analisis Hasil kerja Keuangan BCA Syariah menggunakan Sharia Confirmity dan Profitability (SCnP) dan Sharia Maqashid Index (SMI). Jurnal Ilmu Perbankan dan Keuangan Syariah, 4(1), 14–38. https://doi.org/10.24239/jipsya.v4i1.123.14-38
Arini, A., Maharani, S. N., & Juliardi, D. (2020). The Impact of The Sustainability Report on The Performance of Maqashid Sharia Islamic Commercial Banks in Indonesia. International Journal of Tourism and Hospitality in Asia Pasific, 3(3), 96–103. https://doi.org/10.32535/ijthap.v3i3.958
Aziza, N. (2023). Metodologi Penelitian 1 : Deskriptif Kuantitatif (Nomor July).
Bahri, E. S., Zam-zamiyah, F. T., & Nasution, N. (2022). The Measurement of The Financial Performance of Islamic Commercial Banks in Indonesia With The Maqashid Sharia Index and Comparative Performance Index Approach. MALIA: Journal of Islamic Banking and Finance, 6(2), 131. https://doi.org/10.21043/malia.v6i2.16634
Cakhyaneu, A. (2018). Pengukuran Hasil kerja 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
Desta, S. Y., Subagiyo, R., & Usdeldi, U. (2022). Pengaruh Sharia Compliance Terhadap Hasil kerja Keuangan Dengan Mediasi Hasil kerja Maqashid Syariah Pada Perbankan Syariah. An-Nisbah: Jurnal Ekonomi Syariah, 9(1), 76–108. https://doi.org/10.21274/an.v9i1.5485
Faizah, N., & R., R. A. (2021). Penilaian hasil kerja bank syariah menggunakan pendekatan maqashid syariah indeks periode tahun 2018-2020. Journal of Islamic Banking, 1(2).
Hanafi, R., Rohman, A., & Sutapa, S. (2022). Islamic Bank Resilience: Financial and Sharia Performance During Covid-19 Pandemic in Indonesia. Muqtasid: Jurnal Ekonomi dan Perbankan Syariah, 13(1), 18–30. https://doi.org/10.18326/muqtasid.v13i1.18-30
Harahap, D., Lubis, H. R., & Siregar, N. S. (2022). Mumtaz : Jurnal Ekonomi dan Bisnis Islam Mumtaz : Jurnal Ekonomi dan Bisnis Islam. Journal Ekonomi dan Bisnis Islam, 1, 29–46.
Hastanti Agustin Rahayu, A. M., & Syarifudin. (2022). Analisis Hasil kerja PT. Bank Syariah Indonesia dengan Metode Sharia Conformity and Profitability (SCnP) dan Maqashid Sharia Index (MSI). Jurnal Ilmiah Ekonomi Islam, 8(03), 2396–2404.
Juniarti, R., & Jamilah, S. (2020). Maqashid Syariah Index (Studi Kasus Bank Mandiri Sariah Periode 2015-2017). Taraadin : Jurnal Ekonomi dan Bisnis Islam, 1(1), 43. https://doi.org/10.24853/trd.1.1.43-54
Khatib, S. (2018). Konsep Maqoshid Perbandingan Antara Pemikiran Al-Ghazali dan Al-Syatibi. MIZANI: Wacana Hukum, Ekonomi dan Keagamaan, 5(1), 47–62.
Marfuah, M., Ismail, P. H., & Salsabilla, S. (2022). Determinan Hasil kerja Bank Umum Syariah yang Diukur dengan Maqashid Syariah Index. Telaah Bisnis, 23(1), 21. https://doi.org/10.35917/tb.v23i1.244
Marwal, M. R. (2023). Performance Measurement of Sharia Commercial Banks through Islamicity Performance Index and Sharia Maqashid Index. IQTISHODUNA: Jurnal Ekonomi Islam, 12(1), 181–198. https://doi.org/10.54471/iqtishoduna.v12i1.1794
Mohammed, M. O., Razak, D. A., & Taib, F. M. (2008). The Performance Measurement of Islamic Banking Based on the Maqasid Framework. International Accounting Conference (INTAC IV), 1–17. https://doi.org/10.4324/9781315590011-6
Mohammed, M. O., & Taib, F. M. (2015). Developing Islamic Bank Performance Measured Based on Maqasid AL-Shari’ah Framework: Cases of 24 Selected Banks. In Journal of Islamic Monetary Economics and Finance. https://doi.org/htpps://doi.org/10.21098/jimf.v1i1.483
Muchlis, S., Munir, & Mais, R. G. (2022). Analisis Hasil kerja Keuangan Perbankan Syariah dengan Metode Indeks Maqashid Syariah. Jurnal Riset Akuntansi dan Keuangan, 4, 261–276.
Munira, M., Astuti, S. B., & Damayanti, A. (2022). Analisis Hasil kerja Perbankan Syariah Di Indonesia Menggunakan Konsep Shariah Maqashid Index. RELEVAN : Jurnal Riset Akuntansi, 3(1), 41–55. https://doi.org/10.35814/relevan.v3i1.4008
Mutia, E., & Musfirah, N. (2017). Pendekatan Maqashid Shariah Index Sebagai Pengukuran Hasil kerja Perbankan Syariah Di Asia Tenggara. Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 181–201. https://doi.org/10.21002/jaki.2017.10
Nugraha, E., Nugroho, L., Lindra, C., & Sukiati, W. (2020). Maqashid Sharia Implementation in Indonesia and Bahrain. Etikonomi, 19(1), 155–168. https://doi.org/10.15408/etk.v19i1.14655
Nur Pertiwi, R. E., & Wahyuni, E. S. (2022). Analisis Laporan Keuangan dalam Mengukur Hasil kerja Keuangan Organisasi Pengelola Zakat pada Badan Amil Zakat Nasional Kabupaten Bengkalis. Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan, 2(2), 127. https://doi.org/10.35314/iakp.v2i2.2036
Praptiningsih, P., Nastiti, H., & Nopiyanti, A. (2022). Analysis of Corporate Governance, Intellectual Capital, and Financial Performance Using Conventional Methods and Maqashid Sharia Index (MSI) on the Implementation of Sustainable Finance in Sharia Banking in Indonesia. Dinasti International Journal of Economics, Finance & Accounting, 3(4), 391–411. https://doi.org/10.38035/dijefa.v3i4.1430
Rudi Setiyobono, Nurmala Ahmar, & Darmansyah. (2019). Pengukuran Hasil kerja 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
Sari, K., Ismail, M., & Ekawaty, M. (2019). Peran Sosial Bank Syariah Berdasarkan Indeks Maqashid Syariah (Studi Kasus Di Jordan). Profit, 13(01), 39–46. https://doi.org/10.21776/ub.profit.2019.013.01.5
Shidiq, G. (2009). Teori Maqashid Al-Syari’ah dalam Hukum Islam. Archives of Neurology, 58(4), 677. https://doi.org/10.1001/archneur.58.4.677
Siregar, B. G. (2021). ANALISIS PENERAPAN GOOD CORPORATE GOVERNANCE DALAM. Journal Penelitian Akuntansi Ekonomi, 5(Juni), 31–41. https://doi.org/https://doi.org/10.33059/jensi.v5i1.3799
Solihin, K., Nur Ami’in, S., & Letari, P. (2019). MAQASHID SHARIAH SEBAGAI ALAT UKUR HASIL KERJA BANK SYARIAH TELAAH KONSEP MAQASHID SHARIA INDEX (SMI) ASY-SYATIBI. 6, 1–33.
Sugiyono. (2013). Metode Penelitian Kuantitatif, Kualitatif dan R&D. CV.Alfabeta.
Suprayitno, E., & Haq, Y. S. (2022). Performance Analysis of Sharia Banking in Indonesia: Abu Zahrah Maqasid Shariah Index Approach. Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 18(1). https://doi.org/10.18196/afkaruna.v18i1.13181
Toriquddin, M. (2013). Teori Maqashid Syariah Prespektif Ibnu Ashur. Ulul Albab, s4-VI(133), 194–212. https://doi.org/10.1093/nq/s4-VI.133.61-d
Umam, M. K. (2017). Pengembangan Konsep Maqashid Al-Syari’ah Menurut Ahmad Ar-Raisuni. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Wahid, N. N., Firmansyah, I., & Fadillah, A. R. (2018). Analisis Hasil kerja Bank Syariah Dengan Maqashid Syariah Index (Msi) Dan Profitabilitas. Jurnal Akuntansi, 13(1), 1–9. https://doi.org/10.37058/jak.v13i1.710