Jurnal Akuntansi Multiparadigma
Vol 11, No 3 (2020): Jurnal Akuntansi Multiparadigma (Desember 2020 - April 2021)

ABU ZAHRAH’S MAQASID SHARIA MODEL AS A PERFORMANCE MEASUREMENT SYSTEM

Muhammad Syafii Antonio (Institut Agama Islam Tazkia)
Sugiyarti Fatma Laela (Institut Agama Islam Tazkia)
Thuba Jazil (Institut Agama Islam Tazkia)



Article Info

Publish Date
31 Dec 2020

Abstract

Abstrak: Maqasid Syariah Abu Zahra sebagai Model Pengukuran Kinerja. Penelitian ini berupaya untuk menganalisis model Maqasid Syariah Abu Zahrah sebagai sistem pengukuran kinerja dan menggunakannya untuk mengevaluasi kinerja bank syariah. Metode yang digunakan adalah kombinasi tinjauan pustaka dan survei terhadap 97 bank Syariah di Indonesia. Penelitian ini menemukan tiga dimensi maqasid shariah, yaitu pendidikan, keadilan, dan kesejahteraan masyarakat. Meskipun demikian, penelitian ini juga menemukan bahwa secara umum bank syariah belum mencapai kinerja maqasid syariah secara optimal. Dimensi pendidikan masih memiliki kinerja paling rendah dibandingkan kedua dimensi lainnya. Abstract: Abu Zahrah’s  Maqasid Sharia Model as a Performance Measurement System. This study try to analyze the Abu Zahrah’s maqasid sharia model as a performance measurement system and use it to evaluate the performance of Islamic banks. The method used is a combination of a literature review and a survey of 97 Islamic banks in Indonesia. This study finds three dimensions of maqasid sharia. These are education, justice and community welfare. However, this study also finds that in general, Islamic banks have not yet achieved optimal maqasid sharia performance. The education dimension still has the lowest performance compared to the other two dimensions.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...