ANALISIS PERBANDINGAN KINERJA PT. BPRS PUDUARTA INSANI DAN PT. BPRS AMANAH INSAN CITA DITINJAU DARI MAQASHID SHARIA INDEX
DOI:
https://doi.org/10.30821/ajei.v2i1.774Abstract
The research was aimed to analyse the comparison of performance between PT. BPRS Puduarta Insani and PT. BPRS Amanah Insan Cita based on maqashid sharia index. The type of this research is descriptive quantitative approach with secondary data, which obtained from the annual report of PT. BPRS Puduarta Insani and PT. BPRS Amanah Insan Cita in 2012-2016. This research used SAW (The Simple Additive Weighting) analyse techniques with MADM (Multiple Attribute Desicion Making). The result of this researh showed that PT. BPRS Amanah Insan Cita does not implement all of the indicators of maqashid sharia index. The value of maqashid sharia index that achieved of PT. BPRS Puduarta Insani and PT. BPRS Amanah Insan Cita is fluctuate. PT. BPRS Amanah Insan Cita is more better in implement the maqashid sharia index as a measure of company performance.References
Thuba Jazil dan Syahruddin, "The Performance Measures of Selected Malaysian and Indonesian Islamic Banks based on the Maqasid al-Shari'ah Approach",dalam Jurnal Hukum dan Ekonomi : Ijtihad, Vol.7 No. 2, 2013, hal.284.
Karolina, "Pengaruh Kecukupan Modal Terhadap Profitabilitas (Suatu Kasus pada Bank Umum Syariah Swasta Nasional Non devisa di Indonesia)", dalam JurnalUniversitas Pendidikan Indonesia, 2014, hal.1.
Afrinaldi, "Analisa Kinerja Perbankan Syariah di Indonesia Ditinjau dari Maqasid Syariah : Pendekatan Syariah Maqasid Index (SMI) dan Profitabilitas Bank Syariah",dalam Islamic Economic & Finance (IEF) Universitas Trisakti, 2013, hal. 2.
Kuncoro dan Suhardjono, Manajemen Perbankan: Teori dan Aplikasi, (Yogyakarta: BPFE, 2014), hal. 515.
Muhammad Syafi'i Antonio, Yulizar D. Sanrego, Muhammad Taufiq,"An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania", dalam Jurnal IIUM Institute of Islamic Banking and Finance. Vol 1 No. 1, 2012.
Al-Ghazali, al-Mustashfâ,( Kairo: al-Maktabah al-Tijâriyyah al-Kubrâ, 1937), hal. 139-140.
Muhammad Syafi'i Antonio, Yulizar D. Sanrego, Muhammad Taufiq,"An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania", dalam Jurnal IIUM Institute of Islamic Banking and Finance, Vol 1 No. 1, 2012.
Thuba Jazil dan Syahruddin, "The Performance Measures of Selected Malaysian and Indonesian Islamic Banks based on the Maqasid al-Shari'ah Approach", Jurnal Hukum dan Ekonomi : Ijtihad, Vol.7 No. 2, 2013.
Zainuddin Ali, Hukum Perbankan Syariah, (Jakarta: Sinar Grafika, 2010), hal.1.
Veithzal Rivai dan Arviyan Arifin, Islamic Banking: Sistem Bank Islam Bukan Hanya Solusi Menghadapi Krisis Namun Solusi dalam Menghadapi Berbagai Persoalan Perbankan & Ekonomi Global, (Jakarta: Bumi Aksara, 2010),hal. 32.
A. Wangsawidjaja Z., Pembiayaan Bank Syariah, (Jakarta: Gramedia Pustaka Utama, 2012), hal. 62.
Sri Nurhayati dan Wasilah, Akuntansi Syariah di Indonesia Edisi 3, (Jakarta: Salemba Empat, 2013), hal. 84.
Agus Hidayatullah, et.al.,Al-Wasim Al-Qur'an Tajwid Kode Transliterasi Per Kata, hal. 47.
Cahyo Halim Istiqlal, "Penilaian Kinerja Perbankan Syariah Dengan Metode Balanced Scorecard", dalam Jurnal La_Riba Jurnal Ekonomi Islam, Vol. III, No. 2, Desember 2011.
Mahmud Yunus, Qâmûs ‘Arabiy-Indûnîsiy, cet.8 (Jakarta: Hida Karya Agung, 1990), cet.8 hal. 343-344.
Muhammad Ibn Mukrim Ibn Manzhûr al-Mishri, Lisân al-‘Arab (Beirut: Dâr ash-Shâdir, tt), j. VIII, hal. 175.
Umar Sulaiman Abdullah al-Asyqar, Al-Madkhal Ilâ asy-Syariah wa al-Fiqhal-Islâmi, cet. 3 (Oman: Dâr an-Nafâis, 2010), hal. 16.
Ahmad Raisûni, Nazhariyyah al-Maqâshid ‘Inda al-Imâm asy-Syâthibi, cet. 4 (Riyadh: Ad-Dâr al-‘Alamiyyah li al-Kuttâb al-Islâmiyyah, 1995), hal. 18.
Muhammad Abu Zahrah, Usûl al-Fiqh, (Kairo: Dâr al-fikr al-‘Arabiy, tanpa tahun.), hal. 364.
Tahir Ibn Âsyûr, Maqashid al-Sharî'ah al-Islâmiyah, (Yordan: Dâr al-Nafa'is, 2001), hal.57.
Muhammad Syafi'I Antonio. Et. Al"An Analysis of Islamic Banking Performance: Maqashid Index Implementation in Indonesia and Jordania". IIUM Institute of Islamic Banking and Finance. Vol 1 No. 1, 2012.
Hidayatsyah, Pengantar Umum Metodologi Penelitian Pendidikan Pendekatan Verivikatif, (Pekanbaru: Suska Pers, 2010), hal.34.
Muhammad Teguh, Metode Kuantitatif Untuk Analisis Ekonomi dan Bisnis, (Jakarta: Rajawali Pers, 2014), hal.21.
Mohammed, Mustafa Omar., Fauziah Md Taib, Testing The Performance Measured Based on Maqashid al-Shariah (PMMS) Model on 24 Selescted Islamic and Conventional Banks, Malaysia: IIUM, 2009.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.