Measuring The Performance of Indonesian Sharia Commercial Banks Using The Maqashid Sharia Index And Profitability Approach - Abi Zidan Mahendra; Adityawarman Adityawarman (Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah, 2023)
AbstractThis research aims to analyze the performance measurement of Sharia Commercial Banks in Indonesia in the 2018 to 2022 period. This research method uses quantitative with secondary data sourced from financial reports of Sharia Commercial Banks in Indonesia. The analysis techniques used include Simple Additive Weighting (SAW), Comparative Performance Index (CPI), and Quadrant Analysis Measurement (QAM). The research results show that BPD NTBS, BMS, and BCAS occupy quadrant I, which means they have high maqashid sharia values and profitability. Then BTPNS, BACS, and BSI occupy quadrant II, which means they have a low sharia maqashid value but a high profitability value. Furthermore, BALS, BPDS, and BJBS occupy quadrant III, which means they have sharia maqashid values and low profitability. Finally, BVS, BMI, and BSB occupy quadrant IV, which means they have high sharia maqashid values but low profitability values.Keywords: Sharia Commercial Bank, Maqashid Sharia Index, and Profitability AbstrakPenelitian ini bertujuan untuk menganalisis pengukuran kinerja Bank Umum Syariah di Indonesia pada periode 2018 hingga periode 2022. Metode penelitian ini menggunakan kuantititif dengan data sekunder berupa laporan keuangan Bank Umum Syariah di Indonesia. Teknis analisis yang digunakan antara lain Simple Additive Weightning (SAW), Comparative Performance Index (CPI), dan Quadrant Analysis Measurement (QAM). Hasil penelitian menunjukkan bahwa BPD NTBS, BMS, serta BCAS menempati kuadran I yang berarti memiliki nilai maqashid syariah dan profitabilitas yang tinggi. Kemudian BTPNS, BACS, serta BSI menempati kuadran II yang berarti memiliki nilai maqashid syariah rendah namun nilai profitabilitas yang tinggi. Selanjutnya BALS, BPDS, serta BJBS menempati kuadran III yang berarti memiliki nilai maqashid syariah dan profitabilitas yang rendah. Terakhir BVS, BMI, serta BSB menempati kuadran IV yang berarti memiliki nilai maqashid syariah tinggi namun nilai profitabilitas yang rendah.Kata kunci: Bank Umum Syariah, Maqashid Syariah Index, dan Profitabilitas