Institutional Repository UIN Sunan Kalijaga YogyakartaDETERMINAN KINERJA PERBANKAN SYARIAH DI INDONESIA DENGAN DIGITALISASI SEBAGAI MODERASI DALAM PERSPEKTIF MAQASID SYARIAH INDEX (STUDI PADA PERBANKAN SYARIAH DI INDONESIA YANG TERDAFTAR DI OJK PERIODE 2020-2024)NIM.: 22303012015Ana WijandariauthorThis study aims to examine the effect of Intellectual Capital, Islamic Good Corporate Governance, and Risk Management on the performance of Islamic banking in Indonesia as proxied by the Maqashid Sharia Index (MSI), with digitalization as a moderating variable. This research employs a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0. The data were obtained from the annual reports of eight Islamic Commercial Banks registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) during the period 2020–2024, resulting in a total of 40 observations. The variables analyzed include Intellectual Capital, Islamic Good Corporate Governance, Risk Management, digitalization, and performance based on the Maqashid Sharia Index. The results indicate that Intellectual Capital has a negative and significant effect on MSI. This finding suggests a misalignment between the management of intellectual capital and the achievement of maqashid sharia objectives, where intellectual capital tends to be oriented toward efficiency and profitability rather than social and spiritual values. Meanwhile, Islamic Good Corporate Governance and Risk Management do not show a significant effect on MSI, indicating that the implementation of sharia governance and risk management has not been fully integrated into maqashid-based performance.Digitalization is proven to play a significant moderating role. It strengthens the positive effect of Risk Management on MSI, indicating that the utilization of technology enhances the effectiveness of risk management in achieving sharia objectives. However, digitalization weakens the relationship between Intellectual Capital and MSI, suggesting an imbalance between technological advancement and human resource readiness. Furthermore, digitalization does not significantly moderate the relationship between Islamic Good Corporate Governance and MSI. Overall, this study confirms that digitalization is a strategic factor in improving the maqashid-based performance of Islamic banking. However, its effectiveness depends on the balanced integration of technology, human capital quality, sharia governance, and risk management. The findings imply that digital transformation in Islamic banking should not only focus on operational efficiency but also on achieving social and spiritual objectives in line with maqashid sharia principles.332.1 Banks/Bank, PerbankanPerbankan Syariah2026-06-11UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARIAH DAN HUKUMThesis

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