Assessing the Performance of Islamic Banks Using the Sharia Conformity and Profitability (SCNP) Model and the Sharia Maqashid Index (SMI) in Islamic Commercial Banks in Indonesia for the 2012-2020 Period

Farhan, Ali and Mulyono, Resha Dwi Ayu Pangesti (2022) Assessing the Performance of Islamic Banks Using the Sharia Conformity and Profitability (SCNP) Model and the Sharia Maqashid Index (SMI) in Islamic Commercial Banks in Indonesia for the 2012-2020 Period. International Journal of Current Science Research and Review, 5 (12). pp. 4752-4759. ISSN 2581-8341

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Abstract

This study aims to explain the method of analyzing the Islamic banks performance using the Sharia Maqashid Index and Sharia Conformity and Profitability methods. The research method used to analyze is descriptive quantitative, while the sample that been conducted to the research are financial statements of 6 Islamic commercial banks in Indonesia. The research results show that, using the Sharia Maqashid Index, Islamic banks in the research sample show unsatisfactory performance, because of the three work indicators, only the mashlahah performance indicator is optimally fulfilled. Meanwhile, using the Sharia Conformity Index method, five out of six Islamic banks are in quadrant 3 (Upper Right Quadrant).

Item Type: Article
Uncontrolled Keywords: Financial Performance, Maqashid Syariah, Sharia Bank.
Subjects: Akuntansi
Depositing User: Unnamed user with email lib.stiemahardhika@gmail.com
Date Deposited: 25 Jan 2024 04:34
Last Modified: 25 Jan 2024 04:34
URI: http://repository.stiemahardhika.ac.id/id/eprint/4159

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