FAKTOR-FAKTOR YANG MEMPENGARUHI MAQASHID SYARIAH (STUDI EMPIRIS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK TAHUN 2016 – 2022)

Nadia Sayyidah Arifah, NIM.: 20108020122 (2024) FAKTOR-FAKTOR YANG MEMPENGARUHI MAQASHID SYARIAH (STUDI EMPIRIS PADA BANK UMUM SYARIAH YANG TERDAFTAR DI OJK TAHUN 2016 – 2022). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research aims to determine the effect of temporary syirkah funds, risk management which is proxied by the NPF variable, and FDR and Islamic intellectual capital on the fulfillment of shariah maqashid in Islamic commercial banks in Indonesia by using Maqashid Shariah Index (MSI). The type of data used is quantitative data collected using purposive sampling techniques using regression analysis methods, panel data unbalanced panel data, classical assumption test, T test, and F test. The samples in this research are 13 commercial bank samples. Sharia in Indonesia for the period 2016 – 2022 with the acquisition of 78 data. The results of this research show that simultaneously all independent variables influence the fulfillment of maqashid sharia. Meanwhile, partially there are differences found in that temporary syirkah funds have an effect negative significant, and NPF have no effect on fulfilling maqashid sharia, while FDR and islamic intellectual capital have an effect positive on fulfilling maqashid shariah.

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