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All Journal Widya Warta Jurnal Ekonomi Modernisasi The International Journal of Accounting and Business Society Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AKRUAL: Jurnal Akuntansi Jurnal AKSI (Akuntansi dan Sistem Informasi) INVENTORY: JURNAL AKUNTANSI International Journal of Community Service Learning JIFA (Journal of Islamic Finance and Accounting) Akuntansi : Jurnal Akuntansi Integratif International Journal of Economics, Business and Accounting Research (IJEBAR) Penamas: Journal of Community Service Jurnal Pengabdian Masyarakat "Wiryakarya" JIFA (Journal of Islamic Finance and Accounting)
Anny Widiasmara
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Riset Akuntansi Terpadu

 1 
Pengukuran Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Shariah Maqashid Index (SMI) Tahun Pelaporan Keuangan 2013-2017 Anny Widiasmara; Wulan Retnowati
Jurnal Riset Akuntansi Terpadu Vol 13, No 1 (2020): Jurnal Riset Akuntansi Terpadu
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v13i1.7016

Abstract

This research was conducted using the analysis of the concept of sharia maqashid index with an empirical study approach. The object of this study is Islamic banking in the Southeast Asian region, especially Indonesia and Malaysia. The results obtained from this study are the Malaysian Islamic Commercial Banks  and the Indonesian Sharia Banking System still have an average performance value above Malaysia. This was obtained from the results of the assessment with maqashid shariah index and the SAW (Simple Additive Weigting) method that the majority Islamic Commercial Banks in Indonesia had the best performance at 46.22% banks, while the majority Islamic Commercial Banks in Malaysia amounted to 43.15% banks. However, from the total assessment of all performance indicators it was found that all assessment results per year and all performance indicators obtained showed that the financial performance of the Malaysian Islamic Commercial Banks  was better overall with an average total rating of 1.348354 points while the total average value of the Indonesia Islamic Commercial Banks  is 0.63564 points. 
Co-Authors AA Sudharmawan, AA Adelia, Adelia Rahma Shabira Agustina, Nisya Alvarez, Joel I. Aviyanti, Richo Diana Aviyanti, Richo Diayan Ayu Krisdiyana Chairunnisa, Diaz Martha De Guzman, Eduardo K. Devi, Heidy Paramitha Dita Mariska Candra Darusman Ghofar , Abdul Hariyani, Diyah Iqbal , Syaiful Irianto , Gugus Iskandar, Dicky Jarwa, Tri M. Agus Sudrajat Mayang Yekti Untari NURHAYATI, PUJI Pradani, Devi Dias R.A. Widyanti Diah Lestari Retnowati, Wulan Rismawati Rismawati Sharon, St. Salmah Silaturahmi, Gati Sudrajat, M.Agus Sudrajat, Muhamad Agus Syamsul Bahri Taufiq, Abd Rohman Ubaidillah, Moh. Zami, Moh. Tajuddin Azzam