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ANALISIS KINERJA PERBANKAN SYARIAH DI INDONESIA BERDASARKAN INDEKS MAQASHID SYARIAH PERIODE 2021–2024
This study aims to evaluate the performance of seven Islamic Commercial Banks (BUS) in Indonesia during the 2021–2024 period using the Maqashid Sharia Index (MSI). This research employed a descriptive quantitative method using secondary data obtained from annual financial reports, which were analyzed through MSI calculation, descriptive statistics, homogeneity testing, One-Way ANOVA, and the Games-Howell post hoc test. The results indicate that the performance of Islamic Commercial Banks based on MSI was categorized as fairly good, with variations across banks and maqashid dimensions, where jalb al-maslahah was the most dominant dimension. Performance differences were influenced by business strategies, digital transformation, and institutional policies. This study demonstrates that MSI can serve as a more comprehensive performance measurement tool for Islamic banking by incorporating social and public welfare aspects in addition to financial performance.
FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
ANALISIS KINERJA PERBANKAN SYARIAH DI INDONESIA BERDASARKAN INDEKS MAQASHID SYARIAH PERIODE 2021–2024 (Text)
ANALISIS KINERJA PERBANKAN SYARIAH DI INDONESIA BERDASARKAN INDEKS MAQASHID SYARIAH PERIODE 2021–2024 (Other)
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