PERFORMANCE ASSESSMENT ANALYSIS OF SHARIA BANK USING THE SHARIA MAQASHID INDEX METHOD IN ACEH SHARIA BANK MEDAN
Abstract
This study aims to determine the condition of the performance of Bank Aceh Syariah which uses the sharia system seen from the maqashid sharia aspect using the maqashid sharia index method approach. This study uses three performance indicators, namely tahzib al-fard, iqamah al-adl, and jalb al-mashlahah. The research method used is quantitative research which is the object of research, namely Bank Aceh Syariah. The data used in this study is secondary data from the 2016-2018 Bank Aceh Syariah annual report. The performance ratio used is the ten maqashid sharia performance ratio index. Based on the calculation results show the performance of maqashid sharia can be done with the maqashid sharia index approach. Research shows the overall performance of the maqashid sharia index in 2016 to 2018 has increased and decreased. The average increase in the performance of the maqashid sharia index occurred in 2017 compared to 2016 and 2018.
References
Afrinaldi. (2014). Analysis of the Performance of Indonesian Islamic Banking in terms of Maqasid Syariah: Islamic Approach Maqasid Index (SMI) and Profitability of Islamic Banks. Islamic Economic & Finance (IEF) Trisakti University, 24(1), 24–52.
Cakhyaneu, A. (2018). Performance Measurement of Islamic Commercial Banks in Indonesia Based on the Sharia Maqashid Index (Smi). Amwaluna: Journal of Islamic Economics and Finance, 2(2), 1–12. https://doi.org/10.29313/amwaluna.v2i2.3753
II, BAB, & Theory, L. (2015). Gibson in Kasmir (2015: 182) states that individual performance is the basis of organizational performance which is strongly influenced by individual characteristics, individual motivation, expectations, and assessments made by management on the achievement of individual work results. 1–16.
Sudrajat, A., & Sodiq, A. (2016). SHARIA BY INDEX MAQASID SHARI ' AH ( Case Study on 9 Islamic Commercial Banks in Indonesia in 2015 ). Business, 4(1), 179–200.
Mahantari Hasairin Purwanto (2016). Performance Analysis of Mandiri Syariah Bank with Camel and Maqashid Syariah Methods. Islamic Banking Thesis, Sunan Kalijaga State Islamic University
Salman Al Parisi. Performance Measurement of Islamic Commercial Banks: Unit of Study Using Maqashid Index and Profitability. Smart Consulting Bogor
Andriani Syofyan (2017). Performance Analysis of Islamic Banks Using the Islamic Maqashid Index Method in Indonesia. Journal of Financial Institutions and Banking. Vol 2, No 2, Pg 147-152
Suhada, Sigit Purnomo (2014). Analysis of Islamic Banking Performance in Indonesia Using the Maqashid Index Approach (2009-2011 Period). Journal of Islamic Accounting and Finance Vol.2, No. 1
Nisa NW, Irman. F, Adil RF (2018). Performance Analysis of Islamic Banks with Maqashid Syariah Index (MSI) and Profitability. Journal of Accounting Vol.13, No.1 Pages 1-9
Sugiyono (2012). Qualitative Quantitative Research Methods and R&D. Bandung: Alphabeta
Mohammad Taufik Azis (2018). Analysis of the Performance of Indonesian Islamic Banking Seen by Dara Maqashid Syariah. Journal of Economics Vol.10, No.1 Faculty of Economics, University of Muhammadiyah Cirebon
Luqman Hakim Handoko (2015). "Analysis of Islamic Banking Performance in Indonesia and Malaysia Using the Maqashid Index Approach." Journal of Islamic Banking and Economics Vol.3, No. 2 Pg 47-66
Mohammed, Mustafa Omar and Fauziah Md Taib. 2010. Developing Islamic Banking Performance Measures Based on Maqashid Al Shariah Framework: Cases of 24 Selected Banks. Journal of Islamic Monetary and Finance August 2015
Ida Roza (2015). "Comparative Analysis of Islamic Banking Performance with the Maqashid Syariah Index and Camel Method." Islamic Law Thesis Sunan Kalijaga State Islamic University
Evie. M, Nastha. M (2017). “The Maqashid Shariah Index Approach as a Performance Measurement of Islamic Banking in Southeast Asia.” Indonesian Journal of Accounting and Finance Vol.14, No.2
