Juni-Jurnal Pelita Nusa
Vol 5 No 1 (2025): Juni-Jurnal Pelita Nusa

PENGUKURAN KINERJA KEUANGAN BERBASIS MAQASHID SYARIAH INDEX

Widia Lestari, Elsa (Unknown)
Inez Fitria, Inez (Unknown)
Miftahul Jannah (Unknown)
Meryana, Shinta (Unknown)
Sundari, Asri (Unknown)



Article Info

Publish Date
11 Jun 2025

Abstract

This study aims to measure the performance of Islamic banks using the Maqashid Syariah Index (MSI) approach, which focuses on three main objectives, namely tahzib al-fard (individual education), iqamah al-'adl (enforcement of justice), and jalb al-maslahah (maintenance of benefits). This approach is different from conventional methods such as CAMELS and EVA ratios which focus more on financial aspects. The research uses a qualitative method with a descriptive approach based on library research. The results of the study show that the implementation of MSI provides a more comprehensive picture of the performance of Islamic banks because it is able to assess financial aspects as well as social functions according to sharia principles. These findings confirm the importance of using MSI as an alternative to measuring the performance of Islamic banking to be in line with the goals of maqashid sharia.

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Journal Info

Abbrev

jpn

Publisher

Subject

Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Ekonomi Islam, Manajemen dan Bisnis Syariah (MBS), Lembaga Keuangan Syariah (LKS), Ekonomi dan Manajemen, Akuntansi. Hukum Islam Hukum Ekonomi Syari’ah (Mu’amalah), Hukum Keluarga Islam. Kepemimpinan di bidang Pendidikan, Manajemen Sekolah, Manajemen Pendidikan Tinggi, Manajemen Pesantren, ...