Analisis Kinerja Keuangan Dengan Pendekatan Maqashid Syariah Index Pada Perbankan Syariah Indonesia dan Malaysia
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Keywords:
Maqashid Syariah index, Islamic Commercial Bank, Tahdzib al-Fard, Iqamah al_Adl, Jabl al-Maslahah
Abstract
This study was conducted on the grounds that the measurement of financial performance of Islamic Commercial Banks (BUS) still uses measurements from conventional banks. This study aims to analyse and compare the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Syariah Index (MSI) approach. Quantitative descriptive method with secondary data using annual reports and financial statements of each Islamic bank. The research objects were 14 Indonesian BUSs and 15 Malaysian BUSs that published financial reports in 2020. The steps taken to measure the financial performance of Islamic banks using the Maqashid Syariah Index (MSI) are performance ratio assessment, performance indicator assessment and finally MSI assessment and weighting. The results of the study concluded that there were differences in financial performance based on the MSI value between Indonesian and Malaysian BUSs. BUS performance in Indonesia is considered better in achieving maqashid sharia compared to BUS in Malaysia. The measurement results prove that Bank Jabar Banten Syariah is the Indonesian BUS that gets the highest maqashid sharia value. Meanwhile, the highest value Malaysian BUS is AmBank Islamic Berhad.
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References
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Affin Islamic Bank Berhad. “Annual Report,” 2020.
Alshater, Muneer M., Irum Saba, Indri Supriani, dan Mustafa Raza Rabbani. “Fintech in islamic finance literature: A review.” Heliyon 8, no. 9 (2022): e10385. https://doi.org/10.1016/j.heliyon.2022.e10385.
“Annual Report 2020 To be a Highly Digital and Innovative Financial Services Company,” 2020.
Antonio, Muhammad Syafii, Sugiyarti Fatma Laela, dan Thuba Jazil. “Abu Zahrah’S Maqasid Sharia Model As a Performance Measurement System.” Jurnal Akuntansi Multiparadigma 11, no. 3 (2020): 519–41. https://doi.org/10.21776/ub.jamal.2020.11.3.30.
Barkah, Tiara Tresnawulan, Dimas Sumitra Danisworo, dan Muhamad Umar Mai. “Analisis Komparasi Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Menggunakan Pendekatan Maqashid Sharia Index Comparative analysis of Islamic banking financial performance between Indonesia and Malaysia using the maqashid sharia index” 1, no. 3 (2021): 688–700.
Ghifari, Muhammad Al, Hakim Handoko, dan Ahmad Yani. “Jurnal Ekonomi dan Perbankan Syariah MALAYSIA DENGAN PENDEKATAN MAQASHID INDEKS” 3, no. 2 (2015): 47–66.
Ghlamallah, Ezzedine, Christos Alexakis, Michael Dowling, dan Anke Piepenbrink. “The topics of Islamic economics and finance research.” International Review of Economics and Finance 75, no. November 2020 (2021): 145–60. https://doi.org/10.1016/j.iref.2021.04.006.
Grira, Jocelyn, dan Chiraz Labidi. “Banks, Funds, and risks in islamic finance: Literature & future research avenues.” Finance Research Letters 41, no. October 2020 (2021): 101815. https://doi.org/10.1016/j.frl.2020.101815.
Hakim, Lukmanul, dan Amelia Anwar. “PEMBIAYAAN MURABAHAH PADA PERBANKAN SYARIAH DALAM PERSPEKTIF HUKUM DI INDONESIA Lukmanul.” Badan Pusat Statistik Indonesia 1, no. 2 (2018): 212–23. https://doi.org/10.22236/alurban.
Hameed, Shahul, Ade Wirman, Bakhtiar Alrazi, Mohd Nazli, dan Sigit. Pramono. “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, 2004, 19–21.
Jedidia, Khoutem Ben, dan Khouloud Guerbouj. “Effects of zakat on the economic growth in selected Islamic countries: empirical evidence.” International Journal of Development Issues 20, no. 1 (2021): 126–42. https://doi.org/10.1108/IJDI-05-2020-0100.
Kasri, N.S.;, S.; Bouheraoua, dan S.M. Radzi. “Maqasid al-Shariah and Sustainable Development Goals Convergence: An Assessment of Global Best Practices.” In Islamic Finance, FinTech, and the Road to Sustainability: Reframing the Approach in the Post-Pandemic Era, 59–106. Cham: Springer Nature Switzerland AG, 2023. https://doi.org/10.1007/978-3-031-13302-2_1.
Khan, Abdullah, Syed Aun R. Rizvi, Mohsin Ali, dan Omair Haroon. “A survey of Islamic finance research – Influences and influencers.” Pacific Basin Finance Journal 69, no. September 2020 (2021): 101437. https://doi.org/10.1016/j.pacfin.2020.101437.
Kinerja, Analisis, Maqashid Syariah, Pada Bank, dan Syari Ah. “Jurnal Al-Iqtishod Jurnal Al-Iqtishod” 1, no. 1 (2019): 20–44.
Kinerja, Perbandingan, Perbankan Syariah, Di Indonesia, Ditinjau Dari, dan Maqashid Syariah. “Mumtaz : Jurnal Ekonomi dan Bisnis Islam Mumtaz : Jurnal Ekonomi dan Bisnis Islam” 1 (2022): 29–46.
Meslier, Céline;, Tastaftiyan ; Risfandy, dan Amine Tarazi. “Dual market competition and deposit rate setting in Islamic and conventional banks.” Economic Modelling 63 (2017): 318–33. https://www.sciencedirect.com/science/article/abs/pii/S0264999317302717.
Muchtar, Masruri. “Analisis risiko akad murabahah di perbankan syariah,” 2021, 67–74.
Muhammad, Rifqi, dan Hapsari Yuni Oktaviyanti. “Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah.” Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi 23, no. 2 (2020): 239–59. https://doi.org/10.35591/wahana.v23i2.188.
Noufal, M A. “Analisis Kinerja Bank Syariah Dengan Metode Indeks Maqashid Syariah Di Indonesia Dan Malaysia.” Jurnal Ilmiah Mahasiswa FEB, 2020.
Novarela Dori dan Mulia Sari Indah. “Pelaporan Corporate Social Responsibility Perbankan Syariah Dalam Perspektif Syariah Enterprise Theory (Studi Kasus pada Laporan Tahunan PT Bank Syariah Mandiri).” Jurnal Akuntansi dan Keuangan Islam 2, no. 2 (2016): 145–60.
Nur Mahmudah, Siti, Lathoif Ghozali, dan Iskandar Ritonga. “Implementation of Sharia Maqashid on Sukuk Based on Fatwa Dsn-Mui/Ix/2020.” Jurnal Ilmiah Islam Futura 22, no. 2 (2022): 139–49. https://doi.org/10.22373/jiif.v22i2.12296.
Pramiana, Omi, Nur Anisah, Omi Pramiana, dan Nur Anisah. “Implementasi Corporate Social Responsibility (CSR) Dalam Perspektif Shariah Enterprise Theory” 13, no. 2 (2018): 169–82.
Prasetyowati, Lia Anggraeni, dan Luqman Hakim Handoko. “Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index Dan Sharia Conformity And Profitability (SCNP).” Jurnal Akuntansi Dan Keuangan Islam 4, no. 2 (2019): 107–30. https://doi.org/10.35836/jakis.v4i2.22.
Puspaningtyas, Lida; Zuraya, Nidia. “Sejauh Mana Dampak Covid-19 Terhadap Bank Syariah?” Jakarta, 2020.
Rachmah, Anita Ramadhani. “Analisis Pencapaian Maqashid Syariah Pada Bank Umum Syariah Di Indonesia (Studi Kasus Pada 3 Bank Terpilih.” Jurnal Ilmiah, 2018, 18.
Ramadhani, Riky, Universitas Syiah Kuala, Evi Mutia, dan Universitas Syiah Kuala. “Analisis Perbandingan Kinerja Perbankan Syariah Di Indonesia dan Malaysia Ditinjau Dari Maqashid Shariah Index,” n.d., 1–24.
Ramdhoni, Mokhamadikhsan. “Menilai pengukuran kinerja bank dalam industri perbankan syariah” 04020 (2018): 0–5.
Review, Business. “AmBank Islamic,” no. March (2020): 94–97.
Suhada, Sigit pramono. “Analisis Kinerja Perbankan Syariah Di Indonesia Dengan Pendekatan Maqoshid Indeks ( Periode,” 2011, 5–38.
Sulistyawati, Ardiani Ika, Hanik Ati, dan Aprih Santoso. “Telisik Faktor Pengaruh Kinerja Maqashid Syariah Bank Syariah Di Indonesia.” Jurnal Ilmiah Ekonomi Islam 6, no. 2 (2020): 142. https://doi.org/10.29040/jiei.v6i2.986.
Trisnaningtyas, Yurike Meida, Titi Rapini, dan Umi Farida. “Analisis Pengendalian Internal,Transparansi, Akuntabiitas Pengelolaan Zakat Dan Kualitas Lembaga Amil Zakat.” ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi 4, no. 1 (2020): 82. https://doi.org/10.24269/iso.v4i1.417.
Widiasmara, Anny, dan Wulan Retnowati. “Pengukuran Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Shariah Maqashid Index (SMI) Tahun Pelaporan Keuangan 2013-2017.” Jurnal Riset Akuntansi Terpadu 13, no. 1 (2020): 24. https://doi.org/10.35448/jrat.v13i1.7016.
www.ojk.go.id. “Bank Syariah.” https://www.ojk.go.id/id/kanal/perbankan/Pages/Bank-Syariah.aspx, 2021.
Published
2024-12-20
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