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Good Corporate Governance and Sharia Banking Performance Based on Maqasid Al-Sharia in OIC Countries Mulyani, Nisrina Ikhfadhillah; Santosa, Purbayu Budi; Destiartono, Mohamad Egi
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 16 No. 2 (2024)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v16i2.41291

Abstract

The development of Islamic banking assets in OIC countries requires performance evaluation, but conventional financial ratios are still used. This study aims to explore the relationship between Good Corporate Governance variables (Board of Commissioners, Independent Commissioners, Sharia Supervisory Board, and Audit Committee) and Maqaṣid-based Sharia banking performance. Using the Maqaṣid-Based Performance Evaluation Model (MPEM), data from 22 Islamic banks in 7 OIC countries (2018-2022) with a fixed securities model were analyzed. The findings indicate that the Board of Commissioners and Independent Commissioners influence Maqaṣid-based performance, whereas the Sharia Supervisory Board and Audit Committee do not have a significant impact. The majority of banks have a low Maqaṣid performance index, indicating a reliance on conventional systems despite Sharia compliance. Perkembangan aset perbankan syariah di negara-negara OIC memerlukan evaluasi kinerja, namun rasio keuangan konvensional masih digunakan. Penelitian ini bertujuan untuk mengeksplorasi hubungan antara variabel tata kelola perusahaan yang baik (Dewan Komisaris, Komisaris Independen, Dewan Pengawas Syariah, dan Komite Audit) dengan kinerja perbankan syariah berbasis maqaṣid. Penelitian ini menganalisis data dari 22 bank syariah di 7 negara OIC (2018-2022) dengan model sekuritas, menggunakan Model Evaluasi Kinerja Berbasis Maqaṣid (MPEM). Temuan penelitian ini menunjukkan bahwa Dewan Komisaris dan Komisaris Independen memengaruhi kinerja berbasis maqaṣid, sementara Dewan Pengawas Syariah dan Komite Audit tidak berpengaruh. Mayoritas bank memiliki indeks kinerja maqaṣid yang rendah, yang menunjukkan masih adanya ketergantungan pada sistem konvensional meskipun sudah sesuai dengan prinsip syariah.
Analysis of Millennial Muslims Preferences on the Crowdfunding Platform Dzulfikar, Muhammad Zacky; Santosa, Purbayu Budi; Gunanto, Eddy Yusuf Agung
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 1 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i1.1796

Abstract

The potential for collecting alms funds in Indonesia is very large, the trend of increasing the collection of Zakat Infaq Alms (ZIS) funds until 2019, as well as the increasing trend of collecting donations through digital crowdfunding platforms. In fact, the potential for collecting ZIS is only 4.91% of the existing potential, besides that there are still many donations from crowdfunding platforms that have not yet reached the target, then millennials as the majority generation and close to technology in the digital era 4.0, are faced with the choice of giving traditional or traditional charity. through a crowdfunding platform. The research analyzes the preferences of millennial Muslims in giving charity on the crowdfunding platform. The population in this research, millennial Muslims in Semarang City. The sampling technique of non-probability sampling is purposive sampling, taking this samples from populations that must have certain requirements. Sampling of data was done by distributing questionnaires to 384 millennial Muslim respondents in the city of Semarang. The research method uses binary logistic regression analysis. The results of the research simultaneously show the influence of millennial Muslim decisions to give alms on the crowdfunding platform. Partially there is a positive and significant influence on the motivational variables of religiosity, effort expectancy, sense of trust, social influence, and lifestyle on the decision of millennial Muslims to give alms on the crowdfunding platform. The income variable has no effect on the decision of millennial Muslims to give alms on the crowdfunding platform.
Co-Authors A.A. Ketut Agung Cahyawan W Aan Zainul Anwar Afif Leksono Agni Kusumawati Agni Kusumawati Agung Riyardi AGUS RIYANTO Akrom, Akrom Amalia, Luthfina Zahrotul Arif Pujiyono Arifta Budi M Aris Anwaril Muttaqin Ariza Fuadi B. Bambang Bahtiar Rifai Bambang Nolo Kresno Bambang Nolo Kresno, Bambang Nolo Bayu Setyoko Bella Aldida Darwanto Darwanto Darwanto Darwanto Darwanto Della Arny Novera Destiartono, Mohamad Egi Desyandri Desyandri Diah Meani R.M.D Dul Muid Dzulfikar, Muhammad Zacky Eddy Yusuf Agung Gunanto Edi Susilo Edy Yusuf Agung Gunanto Farah Nailal Azzah Fatchur Rohman Fawwaz Arif Aljabar Gentur Handoyo Gunanto, Eddy Yusuf Agung Hadi Sasana Hidayat, Muhammad Rizal Jamhari Jamhari Kafabih, An’im Kasiyati, Sri Kasiyati, Sri Khariza, Adhisty Mohammad Laila Baroroh Laksono Trisnantoro Lili Marliyah Maria, Nugroho Nugroho Sumarjiyanto Benedictus Martatatina, Yasri Mi'raj, Denizar Abdurrahman Mochammad Ardani Mohammad Khariza, Adhisty Muhadjirin Muhadjirin Muhammad Aladdin Hanif Muhammad Kharisma Muhammad Naufal Lazuardi Muhammad Zacky Dzulfikar Muliawan Hamdani Mulyani, Nisrina Ikhfadhillah Muttaqin, Aris Anwaril N. Widodo Nenik Woyanti Nugroho, Aditya Febriansyah Ondo Ilarinduan PS Paul SP Hutagalung Prakoso, Lindhu Dwi Putra Perdana Putri, Wafa Maharani Rasyda, Amanda Naura Rifai, Bahtiar Roessali, Wiludjeng Romadhansya Indra Setiyadi Saifhul Anuar Syahdan Siti Nur Aisyah Suci Rismawati Ulfa Nadra Utami, Fadia Wahyu Ardiyanto Wahyuni, Hesti Asri Widodo, N. Wisnu Mawardi Wongsokarto, Misdiarso Zusak, M Bastomi Fahri