Pengukuran Kinerja Sosial Berbasis Indeks Maqashid : Kasus di Indonesia

Salman, Kautsar Riza and Farid, Mochammad (2016) Pengukuran Kinerja Sosial Berbasis Indeks Maqashid : Kasus di Indonesia. In: Simposium Nasional Akuntansi (SNA) XIX, 24 - 27 Agustus 2016, Universitas Lampung.


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Abstract This study uses the concept of sharia maqashid to measure the social performance of Islamic banks in Indonesia. Sharia maqashid approach using research model developed by Mohammed and Taib (2009). There are 3 maqashid sharia used in the study are tahdzibul fard, iqamatul 'adl, and maslahah. Each maqashid sharia is translated into 8 ratios include education grants, research, training, publicity, fair price ratio, profit return, zakah, and the ratio of investment in the real sector. The sample in the study was 4 Islamic Banks (BUS) in Indonesia. The research data were collected 2011-2013. In the first maqashid index on educating the individual, BSM obtain the highest value the highest and followed by BNIS BMI and BRIS. In the second maqashid index on establishing justice, indicating that BMI is superior compared to the other three Islamic banks and followed by BSM, BRIS and BNIS. As for the third maqashid index associated with welfare, BRIS presents better performance than the other three Islamic banks and followed by BSM, BMI, and BNIS. he latest findings, from a combination of the three indices maqashid put BMI achieved total ratio index followed maqashid second largest BSM, third and fourth BNIS BRIS. This suggests that BMI gain better performance compared with other Islamic banks in accordance with the approach maqashid Index

Item Type: Conference or Workshop Item (Paper)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.9 - ACCOUNTING-BANK
Divisions: Lecturer
Date Deposited: 29 Apr 2020 03:18
Last Modified: 29 Apr 2020 03:18

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