%A NIM.: 22303012015 Ana Wijandari
%O Prof. Dr. Drs. H. Makhrus, S.H., M.Hum. dan Prof. Dr. H. Harry Suharman, SE., M.a., Ak., CSRS., CA.CACP.,
%T DETERMINAN 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)
%X This 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.
%K intellectual capital; Islamic Good Corporate
Governance; risk management; digitalisasi; maqashid syariah index; perbankan syariah.
%D 2026
%I UIN SUNAN KALIJAGA YOGYAKARTA
%L digilib78337