Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020

Jihan Fatimah Az Zahra (IAIN Kudus)
Ita Rakhmawati (Institut Agama Islam Negeri Kudus)

AKTSAR: Jurnal Akuntansi Syariah
Vol 4, No 1 (2021)

This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. ,  33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.