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All Journal Journal of Applied Islamic Economics and Finance
Putranda, Muhammad Imaduddin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Journal of Applied Islamic Economics and Finance

 1 
The Influence of Sharia Supervisory Board Characteristics on the Maqashid Shariah Index in Islamic Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Ruhana, Nafisah; Putranda, Muhammad Imaduddin; Sumiyati, Sumiyati
Journal of Applied Islamic Economics and Finance Vol. 6 No. 1 (2025): Journal of Applied Islamic Economics and Finance (Oktober 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/jaief.v6i1.6775

Abstract

This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index.
Co-Authors Mochamad Umar Mai Ruhana, Nafisah Setianingsih, Ratih SUMIYATI SUMIYATI