Salman, Kautsar Riza (2023) Developing of Maqashid Sharia Performance in Islamic Banking. Journal of Islamic Banking and Finance, 40 (2). pp. 50-59. ISSN 1814-8042
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Abstract
This research currently aims to develop the performance of maqashid sharia in Islamic banking using a content analysis approach. The concept of maqashid sharia is the aim of sharia to be achieved through the maintenance of several elements including religion (ad-din), soul (an-nafs), mind (al-'aql), wealth (al-maal), and prosperity (al-nasl). This concept is then operationalized by Islamic economists to measure the performance of Islamic banks with several measurements. However, existing measurements regarding maqashid sharia tend to be complicated and not easy to operate. This study uses a content analysis approach by studying the financial reports and annual reports of several Islamic banks in ASEAN countries, especially in Indonesia, Malaysia, Brunei Darussalam and the Philippines. Based on content analysis, the findings regarding the performance of maqashid sharia are divided into three measurement indicators, namely the individual educating (tahdzib al-fard), establishing justice (iqamah al-'adl), and promoting welfare (jalb al-mashalih). The individual educating indicator (tahdzib al�fard) is measured by the ratio of the cost of education, training and promotion (publication) divided by the total cost. The indicator of establishing justice (iqamah al-'adl) is measured by the profit sharing obtained by shahib al-maal divided by the total deposits from shahib al-maal. The indicator of promoting welfare (jalb al-mashalih) is measured by the natural logarithm of zakat, alms, and qardh al-hasan funds paid or received by Islamic banks divided by net profit.
| Item Type: | Article |
|---|---|
| Subjects: | 200 - RELIGION > 290 - 299 OTHER RELIGIONS > 297 - ISLAM, BABISM & BAHAI FAITH 300 - SOCIAL SCIENCE > 330 - 339 ECONOMICS > 332 - FINANCIAL ECONOMICS > 332.12 - BANKS & BANKING 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING |
| Divisions: | Lecturer |
| Depositing User: | KAUTSAR RIZA SALMAN |
| Date Deposited: | 16 Nov 2023 03:58 |
| Last Modified: | 02 Jan 2024 04:24 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/11618 |
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