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Abstract
This research was conducted by analyzing the performance of Islamic banking and conventional banking using the sharia maqasid index approach and the CAMEL approach and comparing them. The data source used in this research is the audited and published annual reports from each of the bank websites that will be studied. In addition, other data sources used were obtained through Islamic banking statistics, articles, Bank Indonesia statistics, and others related to research. The results showed that there were significant differences in the performance of Islamic maqasid, the ratio of CAR, NPL, ROA, and FDR of Islamic Commercial Banks to Conventional Banks. The results of further research reject the hypothesis that there is no significant difference in the ratio of NPM and BOPO of Islamic Commercial Banks to Conventional Banks.
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References
Afrinaldi. 2013. Analisa Kinerja Perbankan Syariah Indonesia ditinjau dari Maqasid Syariah: Pendekatan Syariah Maqasid Index (SMI) dan Profitabilitas Bank Syariah. Islamic Economic & Finance (IEF): Universitas Trisakti
Al Gifari, Muhamamad; Handoko, Luqman Hakim dan Yani, Endang Ahmad. 2015. Analisis Kinerja Perbankan Syariah di Indonesia dan Malaysia dengan Pendekatan Maqashid Indeks. Jurnal Ekonomi dan Perbankan Syariah, Vol. 3 No 2.
Antonio, Mohammad Syafii; Sanrego, Yulizar D dan Taufiq Muhammad. 2012. An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania. Journal of Islamic Finance, Vol. 1 No. 1 (2012): IIUM Institute of Islamic Banking and Finance.
Fahmi, Irham. 2014. Pengantar Perbankan Teori & Aplikasi. Alfabeta: Bandung
Jauziyah, Ibnu Qayyim. 1973. I’lamul Muwaqqi’in ‘an Rabbil Alamin. Editor: Thaha Abdur Rauf Sa’d. Beirut: Darul Jail.
Kasmir, 2003, Manajemen Perbankan. Raja Grafindo Persada. Jakarta.
Kholid dan Bachtiar. 2015. Pengaruh Dana Syirkah Temporer dan Good Corporate Governance terhadap Kinerja Maqasid Syariah Bank Syariah di Indonesia. Simposium Nasional Akuntansi 18 Universitas Sumatera Utara, Medan 16-19 September
Kurniasari. 2013. Analisis Pengaruh Rasio Camel Dalam Memprediksi Financial Distress Perbankan Indonesia. Skripsi. Fakultas Ekonomi dan Bisnis Universitas Diponegoro
Margaretha dan Zai. 2015. Faktor-Faktor Yang Mempengruhi Kinerja Keuangan Perbankan Indonesia. Jurnal Ekonomi Dan Kewirausahaan Vol. 13, No. 1
Mohammed, Mustafa Omar; Razak, Dzuljastri Abdul & Taib, Fauziah Md. 2008. The Performance Measures of Islamic Banking Based on the Maqashid Framework. Paper of IIUM International Accounting Conference (INTAC IV), Malaysia
Mokhtar, Hamim S Ahmad; Naziruddin, Abdullah; Al- Habshi, Syed M. 2006. Efficiency Of Islamic Banking In Malaysia: A Stochastic Frontier Approach . Journal of Economic Cooperation 27, 2 (2006) 37-70
Novandra, Rio. Analisis Perbandingan Efisiensi Perbankan Syariah dan Konvensional di Indonesia. Jurnal Ekonomi dan Pembangunan Vol 22, No. 2, 2014.
Nugroho, Wisnu. 2013. Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional. Universitas Bakrie
Putri, Eskasari. 2016. Analisis Perbedaan Kinerja Keuangan Antara Bank Konvensional Dengan Bank Syariah. Riset Akuntansi dan Keuangan Indonesia, 1(2), 2016.
Putri, Yudiana; Fadah, Isti; Endhiarto, Tatok. 2015. Analisis Perbandingan Kinerja Keuangan Bank Syariah dan Bank Konvensional. Putri, Fadah, dan Endhiarto, Analisis Perbandingan. JEAM Vol XIV April 2015
Rahmanti, Virginia Nur. 2013. Mengapa Perbankan Syariah masih disamakan dengan Perbankan Konvensional?. Jurnal Ekonomi, Manajemen dan Akuntansi Islam IMANENSI, Vol. 1, No. 1, September 2013, Hlm. 62-74
Sahroni, Oni dan Karim, Adiwarman. 2015. Maqashid Bisnis & Keuangan Islam: Sintesis Fikih dan Ekonomi. Jakarta: Raja Grafindo Persada.
Setyaningsih dan Utami. 2013. Analisis Perbandingan Kinerja Keuangan Perbankan Syariah Dengan Perbankan Konvensional. Jurnal Ekonomi dan Kewirausahaan Vol. 13, No.1
Sugiyono. 2012. Metode Penelitian Bisnis. Bandung: Alfabeta
Zahrah, Muhammad, A. 1958. Ushul Al-Fiqh. Darul Fikri al-Araby.