Indonesian Journal of Economics and Management
Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)

The Influence of The Characteristics of The Sharia Supervisory Board on The Maqashid Syariah Index in Sharia Commercial Banks

Setianingsih, Ratih (Unknown)
Mai, Muhamad Umar (Unknown)
Muhammad Syaiful Nurasman (Unknown)



Article Info

Publish Date
30 Nov 2024

Abstract

Abstract: This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index. Keywords: Islamic Commercial Banks, Sharia Supervisory Board, Maqashid Syariah Index

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Journal Info

Abbrev

ijem

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit ...