KINERJA KEUANGAN BANK PEMBIAYAAN RAKYAT SYARIAH MELALUI PENDEKATAN MAQASID SYARIAH INDEX (MSI) DAN PROFITABILITAS

Mail Hilian Batin

Abstract


This research aims to find out the performance condition of Islamic Rural Bank in Indonesia using the ranking system. This system seems to any bank that has the highest and lowest rank. This system can be observed with Maqasid Syariah or by seeing the profitability ratio. After we can discover the ranking , we move forward to analyze it using the two observation method called the Four Quadrant Kartesius Diagram. This research used a secondary data

 

from quarterly financial report from March 2013 until December 2015. Based on the test result, when using Maqasid Syariah Index (MSI), there is difference between the first ranks and otherwise placed. While when using Comparative Performance Index (CPI), one of ranked first

while other at the lowest rank.


Keywords


BPRS performances, maqasid syariah, profitability

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References


Aisjah, Siti dan Agustian Eko Hadianto, “Performance Based Islamic Performance Index (Study on the Bank Muamalat Indonesia and Bank Syariah Mandiri)”, dalam Asia-Pasific Management and Business Application.University of Brawijaya Malang, Indonesia, 2013. http://apmba.ub.ac.id.

Antonio, Syafi’i, Sanrego dan Taufiq, “An Analysis of Islamic Banking Performance: Maqasid Index Implementation in Indonesia and Jordania”, dalam Journal of Islamic Finance, Vol.1,2012.

Ascarya, “Membuat Indeks Kinerja LKS Berdasarkan Tujuan Syariah”, dalam Jurnal Ekonomi Islam Republik Iqtishodia.

Republika. Kamis, 27 Februari 2014.

Muhamed, Mustafa Omar, Dzuljastri Abdul Razak, Fauziah MD Taib, “The Performance Measure of Islamic Banking Based on the Maqasid Framework”, Paper dipresentasikan pada IIUM International Accounting Conference (INTAC IV) Putrajaya Marroit,tanggal 25 Juni 2008.

Wangsawijaja, Pembiayaan Bank Syariah, Jakarta : Gramedia, 2012.


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