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INTEGRATION OF THE MAQASHID SHARIAH INDEX AND THE RGEC METHOD IN ASSESSING THE FINANCIAL PERFORMANCE OF ISLAMIC BANKS Fitriani Arief; Muhammad Wahyuddin Abdullah; Amiruddin K; Kurniawati Meylianingrum; Muhammad Nur Alam Muhajir
Jurnal Ilmiah Al-Tsarwah Vol. 8 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v8i1.8332

Abstract

This study aims to describe the integration between the Maqasid Sharia index and the REGC method in assessing the financial performance of Islamic banks. This research is a descriptive research that aims to explore, compile, and analyze various information available in written sources related to the research topic. The source of data in this research is obtained from literature study which includes various literatures relevant to the research topic. Data collection is done by reviewing existing literature in various sources of books, articles and documents. From the results of the analysis, it will be arranged how the integration of the Sharia Maqashid index with the RGEC method can be applied in assessing the financial performance of Islamic banks. This research shows that the integration of maqashid sharia index with RGEC method in the assessment of financial performance of Islamic banks provides a more comprehensive and fair approach. The assessment of Islamic banks is not only based on financial aspects, but also on their contribution to social welfare and compliance with sharia principles. The integration between maqashid sharia index and RGEC method is very relevant to ensure that Islamic banks are not only financially profitable, but also provide a positive impact in social and ethical aspects, in accordance with sharia principles. It is expected that the results of this study can contribute to the development of Islamic banking theory by offering a new approach in assessing the performance of Islamic banks in line with the objectives of Islamic banks, namely the welfare of the people and social benefit.
Analisis Pengukuran Kinerja dengan Pendekatan Maslahah Scorecard Kadir, Syahruddin; Abdullah, Muhammad Wahyuddin; Kadir, Amiruddin
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 6 No 1 (2019): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v6i1.8108

Abstract

Penelitian ini bertujuan untuk mengidentifikasi unsur-unsur maṣlaḥah dan mengukur kinerja proses dan hasil dengan maṣlaḥah scorecard pada PT Tirta Fresinda Jaya (TFJ) di Kab. Gowa. Metodologi yang digunakan adalah deskriptif kualitatif melalui observasi, wawancara, dan dokumentasi dengan cara reduksi data, penyajian data, verifikasi data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa terdapat delapan unsur kemaslahatan antara lain ibadah, proses internal, tenaga kerja, pembelajaran, harta kekayaan, pelanggan, kepatuhan, dan keberlanjutan organisasi. TFJ cukup menerapkan kinerja proses kemaslahatan dan mampu memberikan kemaslahatan kepada stakeholder internal dan eksternal. Penelitian ini berimplikasi pada proses keberlanjutan masa depan perusahaan pada unsur internal dan eksternal organisasi.
The Influence of Innovation on Entrepreneurial Characteristics, on Shariah-Based Business Performance (Study of UKM Laundry registered with the Makassar City Cooperatives and UKM Service) Amiruddin K; Ilham Gani
International Journal on Advanced Science, Education, and Religion Vol 5 No 3 (2022): IJoASER (International Journal on Advanced Science, Education)
Publisher : Sekolah Tinggi Agama Islam Al-Furqan, Makassar - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33648/ijoaser.v5i3.738

Abstract

This study aims to analyze the influence of entrepreneurial innovation characteristics on the performance of sharia-based businesses in laundry SMEs registered with the Makassar City Cooperatives and SMEs Service. The research approach uses a quantitative method with data collection techniques through questionnaires distributed to owners and managers of sharia-based laundry SMEs. The independent variables in this study are the characteristics of entrepreneurial innovation, which include creativity, courage to take risks, and the ability to see opportunities. Meanwhile, the dependent variable is business performance as measured by the level of profitability, customer satisfaction, and compliance with sharia principles. The results of the study indicate that the characteristics of entrepreneurial innovation have a positive and significant effect on the performance of sharia-based businesses. Creativity and the ability to see opportunities are the dominant factors that drive increased performance, while the courage to take risks has a more moderate effect. These findings emphasize the importance of innovation in the management of sharia-based SMEs to support business sustainability while improving community welfare.