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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Pertanian Terpadu Jurnal Ilmiah Universitas Batanghari Jambi Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Journal on Education MUWAZAH: Jurnal Kajian Gender E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) ULIN: Jurnal Hutan Tropis Jurnal Magrobis ZIRAA'AH MAJALAH ILMIAH PERTANIAN Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Agribios Baselang: Jurnal Ilmu Pertanian, Peternakan, Perikanan dan Lingkungan WELL-BEING: Journal of Social Welfare Journal Of Human And Education (JAHE) JURNAL SIPISSANGNGI: Jurnal Pengabdian Kepada Masyarakat Suluh: Jurnal Seni Desain Budaya Wacana, Journal of the Humanities of Indonesia Jurnal Peternakan Lingkungan Tropis Jurnal Abdimas Lamin Proceeding of International Conference on Humanity Education and Society Jurnal Manajemen dan Ilmu Administrasi
Mursidah Mursidah, Mursidah
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Journal : Jurnal Riset Mahasiswa Akuntansi (JRMA)

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Pengaruh Dana Syirkah Temporer dan Islamic Corporate Governance Terhadap Kinerja Maqashid Syariah Bank Umum Syariah di Indonesia yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode 2017-2022 Safitri, Razila Aulina; Mursidah, Mursidah; Indrayani, Indrayani; Yunina, Yunina
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 1 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 1 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i1.11660

Abstract

This study aims to determine the influence of temporary syirkah funds and Islamic corporate governance on the performance of maqashid sharia of Sharia Commercial Banks in Indonesia registered in the Financial Services Authority for the period 2017-2022. This research uses secondary data in the form of annual reports from each Sharia Commercial Bank obtained from each Sharia Commercial Bank’s website. The sample in this study consists of 10 Sharia Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2017-2022. The data analysis method used is multiple linear regression test using the help of Eviews version 10 software. The results of the study show that temporary syirkah funds and Islamic corporate governance partially do not significantly affect the performance of maqashid sharia. Meanwhile, based on the results of simultaneous tests, it was found that temporary syirkah funds and Islamic corporate governance simultaneously do not significantly affect the performance of maqashid sharia of Sharia Commercial Banks in Indonesia registered with the Financial Services Authority for the period 2017-2022. This indicates that both temporary syirkah funds and Islamic corporate governance do not have a significant impact or contribution in improving the performance of maqashid sharia of Sharia Commercial Banks in Indonesia.
Co-Authors Abdul Latif Achmad Zaini Alimuddin Syar, Alimuddin Alwi, Ardan Anugrah, Idza Sri Arsyad, Muh. Bakri Yusuf, Bakri Bustam, Bustam Cahyo, Andri Nur Dwirainaningsih, Yustiana Dwi Dwirainaninsih, Yustiana Hamdi Mayulu Hamdi, Muhammad Herlina Ahmad, Herlina Ibrahim Ibrahim INDRAYANI INDRAYANI Julianto, Yogga Khairina Khairina, Khairina Kusumawati, Nila Laily Ramadhan, M Rizky Madinah, Hijrahtulk Marhamah Marhamah Marselly, Jesisca MARYAM, SYARIFAH Masithoh, Fitria Nur Mu'awanah, Mu'awanah Mu'awwanah, Uliyatul Mujiantoro, Mujiantoro Mutaqqien, Daniel Nadhilah, Putri Nurul Halimah Paramitha Paramitha Rachdantia, Dheasari Rafidah Rafidah Rumahorbo, Clarisa Weanda Safira, Nur Intan Safitri, Razila Aulina Saputra, Dany Siti Balkis Sufianti, Sufianti Sulfati, Andi SURIAATMAJA, MUHAMMAD ERWAN Tetty Wijayanti Windasari, Hutriana Wiwik Handayani Wulandari, Monica Yosep Ruslim Yunina Yunina