HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam
HUMAN FALAH: Jurnal Ekonomi Dan Bisnis Islam │ Vol. 9 │ No. 1 │ 2022

HARMONISASI PENGUKURAN KINERJA BANK SYARIAH: MAQASID SHARIAH INDEX DAN RASIO KEUANGAN

Husni Shabri (Universitas Islam Negeri Syarif Hidayatullah Jakarta)
Ahmad Rodoni (Universitas Islam Negeri Syarif Hidayatullah Jakarta)



Article Info

Publish Date
24 Jun 2022

Abstract

This paper aims to analyze the performance of Islamic Rural Banks in West Sumatra Province. This paper uses the quantitative method. The population of this research was all Islamic Rural Banks in West Sumatra Province of seven banks.  The paper uses The seven Islamic Rural Banks annual reports within 2018-2020 from website Otoritas Jasa Keuangan (OJK). The analysis uses the Integrated Maqashid al-Shariah based Performance Measure (IMSPM). The results showed that the performance of the Islamic Rural Banks in the Maqashid Syariah Index with the highest achievement on the object of faith (din) for a period of three years. The study found that there were no activities for the Islamic Rural Banks on the object of  intellect ('aql) and on the object of posterity (nasl).The results of performance measurement with the IMSPM model can be a notification for Islamic Rural Banks in West Sumatra regarding more efforts to realize maqashid shariah in the Islamic banking industry.

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Journal Info

Abbrev

humanfalah

Publisher

Subject

Economics, Econometrics & Finance

Description

HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam, a journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to Business, Economics, and Management. Research articles dealing with Islamic economics, Islamic ...