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All Journal SABAJAYA Jurnal Pengabdian Kepada Masyarakat Juni-Jurnal Pelita Nusa
Sundari, Asri
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Religion Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGUKURAN KINERJA KEUANGAN BERBASIS MAQASHID SYARIAH INDEX Widia Lestari, Elsa; Inez Fitria, Inez; Miftahul Jannah; Meryana, Shinta; Sundari, Asri
Jurnal Pelita Nusa Vol 5 No 1 (2025): Juni-Jurnal Pelita Nusa
Publisher : Pelita Nusa Jurnal, published by the Institute for Research and Community Service (LP2M) of the Pelita Nusa Islamic Religious College West Bandung (STAI PENUS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61612/jpn.v5i1.124

Abstract

This study aims to measure the performance of Islamic banks using the Maqashid Syariah Index (MSI) approach, which focuses on three main objectives, namely tahzib al-fard (individual education), iqamah al-'adl (enforcement of justice), and jalb al-maslahah (maintenance of benefits). This approach is different from conventional methods such as CAMELS and EVA ratios which focus more on financial aspects. The research uses a qualitative method with a descriptive approach based on library research. The results of the study show that the implementation of MSI provides a more comprehensive picture of the performance of Islamic banks because it is able to assess financial aspects as well as social functions according to sharia principles. These findings confirm the importance of using MSI as an alternative to measuring the performance of Islamic banking to be in line with the goals of maqashid sharia.
Co-Authors Abdillah, Ilham Abdul Kamil, Imam Akbar, Raihan Alfiah Insani, Nurul Alief Gilang, Muhamad Alvi Farhani Noviani Arobiansyah, Novaldi Ayu Lestari Bastian Rabani, Dimas Benfidastafo, Beny Bunyamin, Bubun Cassena, Dewuwuh Dara, Dara Fauzia Dwi Yulianto, Marsel Fariz, Ferdinan Fauzia, Dara Hidayatuloh, Fikri Husen, Susgrandini Inez Fitria Inez Fitria, Inez Irfan Saefuloh Ma'mun, Saepul Ma'mun, Saepul ` Maha Dewi, Aura Pridita Ma’mun, Saepul Meriyana, Shinta Meryana, Shinta MIFTAHUL JANNAH Miswan Moch Dadi Fitriyadi Nirmalawati, Syifa Nurjaman, Firman Nurrojiyanti, Sinta Oktaviani, Ridha Pamungkas, Gilang Permana, Ilyas Pridita Maha Dewi, Aura Rahayu, Neng Sri Rahmadini, Salsa Rohadatul Aisy, Zahra Rusmanti Fisabililah, Endah Safitri , Syifa Aulia Safitri, Syifa Aulia Supriadi, Cepi Susi Susanti Wartika, Ai Ika Widia Lestari, Elsa Yulianto, Marsel Dwi Yulyanti, Dini