Integrated Maqasid Sharia Index: Indonesia Islamic Banks Performance

Abstract

As a business entity, a sharia bank responsible not only as a company who seek profit, but also to carry out its functions and purposes as a sharia entity. The purpose of the research is to measure social performance achievement of Islamic financial institution using integrated maqasid sharia index. This evaluation research with descriptive approach develops a evaluation framework to measure the performance of maqasid sharia, which based on the concept of Najjar. Eight indicators have been developed, articulated through 6 dimensions, 19 elements, and 148 indicators. The results show that the highest score achieved by Bank Mandiri Syariah (BSM) is 16,90%, while the minimum score, 7,38%, is being held by Maybank Syariah. Keywords— Maqasid Sharia, Islamic Bank, Islamic Bank Performance