DS, Putri Dwi Lestari (2020) Analisis kinerja perbankan syariah di Indonesia: Pendekatan Islamicity Performance Index dan Maqashid Syariah Indeks. Undergraduate thesis, Universitas Islam Negeri Maulana Malik Ibrahim.
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Abstract
INDONESIA:
Perbankan syariah perlu mewujudkan kepercayaan kepada stakeholder, baik dalam sisi kinerja keuangan maupun kinerja syariah dan sosial. Untuk mewujudkan kepercayaan tersebut, perlu dilakukan pengukuran kinerja perbankan syariah terhadap laporan keuangan yang dibangun atas dasar nilai syariah. Tujuan penelitian adalah untuk mengetahui kinerja perbankan syariah di Indonesia melalui pendekatan Islamicity Performance Index dan Maqashid Syariah Indeks. Adapun penelitian ini menggunakan metode penelitian kuantitatif deskriptif, dimana setiap pendekatan memiliki rasio masing-masing yang dapat dihitung dan dideskripsikan sesuai dengan hasil yang diperoleh. Objek sebanyak 6 BUS di Indonesia yang sudah terindeks di BI dan OJK, dengan masing-masing BUS telah memublikasikan laporan keuangan tahunan (annual report) secara berturut-turut selama periode tahun 2014-2018. Hasil penelitian menujukkan bahwa berdasarkan pendekatan Islamicity Performance Index, Bank Umum Syariah yang memiliki nilai tertinggi yaitu Bank Syariah Mandiri dengan presentase nilai rata-rata 60.34%, hal tersebut menunjukkan bahwa Bank Syariah Mandiri lebih menekankan kinerja keuangan syariah dibandingkan dengan BUS lainnya. Berdasarkan pendekatan Maqashid Syariah Indeks, BUS yang mempunyai nilai tertinggi yaitu Bank Muamalat Indonesia dengan presentase nilai rata-rata 24.50%, hal tersebut menunjukkan bahwa Bank Muamalat Indonesia lebih menekankan nilai kemaslahatan masyarakat dibandingan BUS lainnya.
ENGLISH:
Islamic banking needs to realize trust in stakeholders both in terms of financial performance and sharia and social performance. To realize this trust, it is necessary to measure the performance of Islamic banking on financial statements that are built on the basis of sharia values. The purpose of this study was to determine the performance of Islamic banking in Indonesia through the Islamicity Performance Index and Maqashid Syariah Index approaches. This research uses descriptive quantitative research method, where each approach has its own ratio that can be calculated and described in accordance with the results obtained. 6 BUS object in Indonesia have been indexed in BI and OJK, with each BUS having published annual financial reports in a row during the 2014-2018 period. The results showed that based on the Islamicity Performance Index approach, the Sharia Commercial Bank that has the highest value is Bank Syariah Mandiri with an average value of 60.34%, it shows that Bank Syariah Mandiri places more emphasis on sharia financial performance compared to other BUS. Based on the Maqashid Syariah Index approach, the BUS that has the highest value is Bank Muamalat Indonesia with an average value percentage of 24.50%, this shows that Bank Muamalat Indonesia places more emphasis on the public benefit compared to other BUS.
Item Type: | Thesis (Undergraduate) | ||||||
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Supervisor: | Segaf, Segaf | ||||||
Contributors: |
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Keywords: | Kinerja perbankan syariah; Islamicity Performance Index; Maqashid Syariah Indeks | ||||||
Subjects: | 14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics | ||||||
Departement: | Fakultas Ekonomi > Jurusan Perbankan Syariah | ||||||
Depositing User: | Putri Dwi Lestari DS | ||||||
Date Deposited: | 06 Jul 2020 14:07 | ||||||
Last Modified: | 06 Jul 2020 14:07 | ||||||
URI: | http://etheses.uin-malang.ac.id/id/eprint/18541 |
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