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Ihtiyath : Jurnal Manajemen Keuangan Syariah
Published by Institut Agama Islam Negeri Zawiyah Cot Kala Langsa
ISSN : -     EISSN : 25810219     DOI : https://doi.org/10.32505/ihtiyath.v7i1.5682
Core Subject : Religion, Economy, Humanities, Art, Social,
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences
Ihtiyath : Jurnal Manajemen Keuangan Syariah was published by the Faculty of Economics and Islamic Business IAIN Langsa which aims to disseminate research results and ideas of academics and practitioners in the field of Islamic finance management. The topics in Ihtiyath Journal include sharia financial management, sharia marketing, sharia retail management, human resource management, operational management, strategy management, international business, small and medium scale businesses, entrepreneurship, and sharia tourism management and other themes that related to sharia financial management. Ihtiyath Journal is published since 2017 with a publishing period of 2 (two) times a year, namely September and Desember. And since 2021 Published Twice a year (June and December).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 231 Documents
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Advancing Islamic Bank Performance Assessment: Extending the Maqāṣid al-Sharīʿah Index with a Falah Dimension Dini Lestary Lestary; Verdianti; Muhammad Tezar; Imelda Mauli
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol. 10 No. 1 (2026): Ihtiyath : Jurnal Manajemen Keuangan Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v10i1.14640

Abstract

This study examines the performance of Islamic commercial banks listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024 by employing an expanded Maqasid al-Shariah Index (MSI). This study contributes to the literature in three distinct ways: theoretically, by extending the classical MSI construct (Mohammed et al., 2008) and its subsequent adaptations (Mursyid et al., 2021) to incorporate falah as a dedicated fourth dimension distinct from jalb al-maslahah; methodologically, by utilizing the Simple Additive Weighting (SAW) method to meticulously aggregate heterogeneous financial and non-financial indicators; and empirically, by testing this framework on public Islamic banks during a recent post-pandemic window. Using a descriptive-quantitative approach, the performance of Bank Syariah Indonesia (BRIS), BTPN Syariah (BTPS), Panin Dubai Syariah (PNBS), and Aladin Syariah (BANK) was evaluated across four integrated dimensions: individual development (tahdhib al-fard), justice (iqamat al-ʿadl), public welfare (jalb al-maslahah), and falah (representing holistic worldly and spiritual prosperity grounded in compliance, sacrifice, and prosociality). To ensure methodological validity, a data-auditing procedure and sensitivity analysis were executed to address non-available (n.a.) disclosures under dual scenarios. The integrated annual MSI rankings reveal that while elements of individual training and structural interest-free compliance remain stable, comprehensive falah-related indicators are not yet consistently reflected in the institutional performance measures of the sampled Islamic banks. Ultimately, these results confirm that conventional financial metrics fail to capture the broader, multidimensional shariah-realization trajectory of modern Islamic financial institutions

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