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Abstract
This study aims to measure the performance of Islamic banking in Indonesia in 2014-2017 using MSI. This research is a quantitative descriptive study using the maqashid sharia index method, with 12 BUS as the object of research. The results of this research indicate that the highest MSI performance ratings were achieved by BPS (34.7%), BSB (32.6%) and BMI (31.6%), while the lowest rank was BTPNS. Islamic banking in Indonesia does not have consistency in applying maqashid sharia as a whole and has a fluctuating performance index. Another result is that the goal of achieving justice is Maqashid Sharia goal which is the main focus of Islamic banking in Indonesia in 2014 - 2017.
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References
- Al Ghifari, dkk. (2015). Analisis Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Maqashid Index. Jurnal Ekonomi dan Perbankan Syariah, Vol. 3, No. 2, Hal 47 – 66.
- Antonio, M.S. dkk. (2012). An Analisys of Islamic Banking Performance : Maqashid Index Implementation in Indonesian and Jordania. Journal of Islamic Finance, Vol. 1, No. 1, Hal 13.
- Mohammed, M.O. dkk. (2008). The Performance Measures of Islamic Banking Based on the Maqashid Framework. Jurnal disampaikan pada IIUM International Accounting Conferrence (INTAC IV) pada 25 Juni 2008, Malaysia, Hal 2 – 5.
- Prasetyowati, L.A dan Handoko, L.H. (2016). Pengukuran Kinerja Bank Umum Syariah dengan Maqashid index dan Sharia Conformity and Profitability (SCNP). Jurnal Akuntansi dan Keuangan Islam, Vol. 4, No. 2, Hal 109.
- Rusydiana, A dan Al Parisi, S. (2016). The Measurement of Islamic Bank Performance : A Study Using Maqasid Index and Profitability. Global Review of Islamic Economics Business, Vol 4, No. 1, Hal 001 – 014.
- Rusydiana, A dan Firmansyah, I. (2017). Efficiency versus Maqasid Sharia Index An Application on Indonesia Islamic Bank. Shirkah : Jurnal of Economics and Business, Vol 2, No. 2.
- Sudarsono, Heri. (2008). Bank dan Lembaga Keuangan Syariah. Yogyakarta : Ekonisia
References
Al Ghifari, dkk. (2015). Analisis Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Maqashid Index. Jurnal Ekonomi dan Perbankan Syariah, Vol. 3, No. 2, Hal 47 – 66.
Antonio, M.S. dkk. (2012). An Analisys of Islamic Banking Performance : Maqashid Index Implementation in Indonesian and Jordania. Journal of Islamic Finance, Vol. 1, No. 1, Hal 13.
Mohammed, M.O. dkk. (2008). The Performance Measures of Islamic Banking Based on the Maqashid Framework. Jurnal disampaikan pada IIUM International Accounting Conferrence (INTAC IV) pada 25 Juni 2008, Malaysia, Hal 2 – 5.
Prasetyowati, L.A dan Handoko, L.H. (2016). Pengukuran Kinerja Bank Umum Syariah dengan Maqashid index dan Sharia Conformity and Profitability (SCNP). Jurnal Akuntansi dan Keuangan Islam, Vol. 4, No. 2, Hal 109.
Rusydiana, A dan Al Parisi, S. (2016). The Measurement of Islamic Bank Performance : A Study Using Maqasid Index and Profitability. Global Review of Islamic Economics Business, Vol 4, No. 1, Hal 001 – 014.
Rusydiana, A dan Firmansyah, I. (2017). Efficiency versus Maqasid Sharia Index An Application on Indonesia Islamic Bank. Shirkah : Jurnal of Economics and Business, Vol 2, No. 2.
Sudarsono, Heri. (2008). Bank dan Lembaga Keuangan Syariah. Yogyakarta : Ekonisia