Main Article Content

Abstract

The purpose of this study was to determine whether there is a difference in the performance of Islamic banks in Indonesia and Malaysia on the Maqashid Syariah Index. This study was a quantitative study using the independent samples t-test for comparative analysis. The study targets 8 Indonesian Islamic Commercial Banks and 8 Malaysian Islamic Banks. The data type used is the secondary data in the form of 2021 company financial statements obtained from the official websites of each bank. The research sampling method adopts purposeful sampling. The results showed that Indonesian and Malaysian Islamic banks did not differ in their performance in terms of educational goals, and Indonesian and Malaysian Islamic banks differed significantly and significantly in their performance in achieving justice. There was no significant difference in the performance of Islamic banks in Indonesia and Malaysia.Malaysia is viewed from the public interest. And there is a significant difference between the performance of Islamic banking in Indonesia and Malaysia in terms of the Maqashid Syariah Index (MSI).

Keywords

Banking Performance, Islamic Banking, Maqashid Syariah Index (MSI)

Article Details

How to Cite
Alfadri, F. A. (2022). The COMPARISON OF SHARIA BANKING PERFORMANCE IN INDONESIA AND MALAYSIA REVIEWING FROM MAQASHID SHARIA INDEX. IHTIYATH : Jurnal Manajemen Keuangan Syariah, 6(1), 64-78. https://doi.org/10.32505/ihtiyath.v6i1.3825

References

  1. Adzhani, R., & Rini. (2017). Komparasi Kinerja Perbankan Syariah di Asia dengan Pendekatan Maqashid syariah. Jurnal Akuntansi dan Keuangan Islam, 5 No.1.
  2. Amanah. (2015). Kinerja Keuangan Bank Umum Syariah: Negeri vs Swasta. Jurnal Islaminomic, 6 No.2.
  3. Cakhyaneu, A. (2018). PENGUKURAN KINERJA BANK UMUM SYARIAH DI INDONESIA BERDASARKAN SHARIA MAQASHID INDEX (SMI). Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 2(2), 1–12. https://doi.org/10.29313/amwaluna.v2i2.3753
  4. Devi, A. T. L., & Fitriyah. (t.t.). Komparasi Kinerja Perbankan Syariah Indonesia dan Malaysia dengan Pendekatan Maqashid Syari’ah Index (MSI) (Studi Perbankan Syariah dan Malaysia Tahun 2011-2015). Jurnal Ekonomi: Ekonomi dan Bisnis.
  5. Febriadi, S. R. (2017). APLIKASI MAQASHID SYARIAH DALAM BIDANG PERBANKAN SYARIAH. Amwaluna: Jurnal Ekonomi dan Keuangan Syariah, 1(2), 231–245. https://doi.org/10.29313/amwaluna.v1i2.2585
  6. Hasnunidah, N. (2017). Metodologi Penelitian Pendidikan. Media Akademik.
  7. Mufid, M. (2018). Maqoshid Ekonomi Syariah Tujuan dan Aplikasi. Empatdua Media.
  8. Muhammad. (2014). Manajemen Dana Bank Syariah. Rajawali Pers.
  9. Mutia, E., & Musfirah, N. (2017). PENDEKATAN MAQASHID SHARIAH INDEX SEBAGAI PENGUKURAN KINERJA PERBANKAN SYARIAH DI ASIA TENGGARA. Jurnal Akuntansi dan Keuangan Indonesia, 14(2), 181–201. https://doi.org/10.21002/jaki.2017.10
  10. Nofinawati. (2019). Identifikasi Faktor Penentu Keputusan Masyarakat dalam Mamilih Bank Syariah dan Bank Konvensional di Provinsi Sumatera Utara. Laporan Hasil Penelitian.
  11. Nofinawati. (2020). Perbankan Syariah. Kencana.
  12. Noor, J. (2011). Metodologi Penelitian Skripsi, Tesis, Disertasi, & Karya Ilmiah. Kencana.
  13. Nugraha, E., Nugroho, L., Lindra, C., & Sukiati, W. (2020). Maqashid Sharia Implementation in Indonesia and Bahrain. ETIKONOMI, 19(1), 155–168. https://doi.org/10.15408/etk.v19i1.14655
  14. Sa’diyah, K. (2021). Analisis Kinerja Keuangan Perbankan Syariah di Indonesia dengan Pendekatan Indeks Maqashid Syariah (Studi Bank Umum Syariah Periode 2017-2019). IAIN Purwokerto.
  15. Sinaga, B. A. (2019). Statistik Teori dan Aplikasi Pendidikan. Yayasan KIta Menulis.
  16. Siregar, B. G. (2021). Analisis Penerapan Good Corporate Governance dalam Meningkatkan Kinerja Keuangan Perusahaan. Jurnal Penelitian Ekonomi akuntansi (JENSI), 5 No.1.
  17. Umam, K. (2013). Manajemen Perbankan Syariah. Pustaka Setia.

DB Error: Unknown column 'Array' in 'where clause'