PRASETYO, lUHUR and Rofiah, Khusniati (2021) The Formulation of Islamic Bank Performance Based on Contemporary Maqasid al-Sharia. The Formulation of Islamic Bank Performance Based on Contemporary Maqasid al-Sharia, 18 (2). pp. 1-16.
|
Text
Artikel Justitia 2021 - Khusniati Rofiah.pdf Download (281kB) | Preview |
Abstract
"The current measurement of the performance of Islamic banks is more on financial performance. Islamic banks have two significant roles different from conventional banks, namely business and social roles. Financial performance evaluates more the business role of Islamic banks. Meanwhile, the social role of Islamic banks has not yet received an equal portion of the measurement. This article aims to formulate an Islamic bank performance measurement system based on sharia economic goals. This formulation is necessary to adjust the performance assessment of Islamic banks based on the Islamic economic goals. By using content analysis, this research used the contemporary maqasid al-shariaapproach. To formulate a measurement of the Islamic bank performance based on the roles and objectives of Islamic economics, contemporary maqasid al-shariawas employed as the construction basis. Based on the contemporary maqasid al-sharia, the Islamic bank's performance formulation can be broken down. Then, factors in the assessment of Islamic bank performance can be determined on financial and social aspects. Thus, Islamic banks are in line with the goals of Islamic economics fighting for justice and the welfare of the community (fala>h}), the objectives of sharia (maqasid al-sharia), and the primary goal of Islamic law (mas}a>lih} al- 'iba>d).
"
Item Type: | Journal Article |
---|---|
Subjects: | 18 LAW AND LEGAL STUDIES > 1801 Law > 180119 Law and Society |
Divisions: | Fakultas Ekonomi dan Bisnis Islam > Jurusan Ekonomi Syariah |
Depositing User: | Eny Supriati |
Date Deposited: | 05 Apr 2023 02:44 |
Last Modified: | 05 Apr 2023 02:44 |
Actions (login required)
View Item |