Development Maqashid Sharia Performance in Islamic Bank

Journal of Islamic Banking and Finance Pub Date : 2021-08-04 DOI:10.22515/JFIB.V3I2.2978

M. Taufik

{"title":"Development Maqashid Sharia Performance in Islamic Bank","authors":"M. Taufik","doi":"10.22515/JFIB.V3I2.2978","DOIUrl":null,"url":null,"abstract":"Islamic banks differ from conventional banks both in philosophy and practice. Its implication is the measurement of performance with financial measures is inappropriate. Maqashid sharia as an alternative continues to develop, so that existing measurements have shortcomings. This study develops the existing measurement of maqashid sharia. The development was carried out in three stages, namely literacy studies, weighted scores, and semi structured interviews. Interviews were conducted with academics of ushul fiqh, Islamic economics, Islamic accounting and practitioners of Islamic banking. Maqashid Sharia Performance (MSP) as a measurement development compiles operational definitions into legal and social requirements. Legal requirements consist of 11 SSB Report indices, 7 product and activity indices, 4 document confirmation indices, 7 zakat indices, and 7 attestation of accounting indices. The social requirements consist of 11 daruriyat ratios, 4 hajiyat ratios, and 2 tahsiniyyat ratios. This research contributes to finding measurements of maqashid sharia that meet the aspects of form and substance and are comprehensive for all levels of daruriyat, hajiyyat, and tahsiniyyat. Keywords : maqashid sharia performance, legal requirement, social requirement, financial measurement, Islamic bank","PeriodicalId":31275,"journal":{"name":"Journal of Islamic Banking and Finance","volume":"42 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Islamic Banking and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.22515/JFIB.V3I2.2978","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}

引用次数: 3

Abstract

Islamic banks differ from conventional banks both in philosophy and practice. Its implication is the measurement of performance with financial measures is inappropriate. Maqashid sharia as an alternative continues to develop, so that existing measurements have shortcomings. This study develops the existing measurement of maqashid sharia. The development was carried out in three stages, namely literacy studies, weighted scores, and semi structured interviews. Interviews were conducted with academics of ushul fiqh, Islamic economics, Islamic accounting and practitioners of Islamic banking. Maqashid Sharia Performance (MSP) as a measurement development compiles operational definitions into legal and social requirements. Legal requirements consist of 11 SSB Report indices, 7 product and activity indices, 4 document confirmation indices, 7 zakat indices, and 7 attestation of accounting indices. The social requirements consist of 11 daruriyat ratios, 4 hajiyat ratios, and 2 tahsiniyyat ratios. This research contributes to finding measurements of maqashid sharia that meet the aspects of form and substance and are comprehensive for all levels of daruriyat, hajiyyat, and tahsiniyyat. Keywords : maqashid sharia performance, legal requirement, social requirement, financial measurement, Islamic bank

查看原文本刊更多论文

发展麦加希德伊斯兰教法绩效在伊斯兰银行

伊斯兰银行在理念和实践上都与传统银行不同。其含义是用财务指标衡量业绩是不合适的。作为一种替代方法的伊斯兰教法在继续发展，因此现有的测量方法有缺点。本研究发展了现有的伊斯兰教法测量方法。该研究分三个阶段进行，即读写能力研究、加权分数和半结构化访谈。采访对象包括伊斯兰教经济学、伊斯兰会计和伊斯兰银行从业人员。Maqashid Sharia Performance (MSP)作为一种度量开发，将操作定义汇编为法律和社会要求。法律要求包括11项SSB报告指标、7项产品和活动指标、4项文件确认指标、7项天课指标和7项会计认证指标。社会需求包括11个daruriyat比率、4个hajiyat比率和2个tahhiniyat比率。这项研究有助于找到符合形式和物质方面的maqashid伊斯兰教法的测量方法，并对daruriyat, hajiyat和tahishiniyyat的所有级别进行全面的测量。关键词:伊斯兰教法履行，法律要求，社会要求，财务计量，伊斯兰银行

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

Journal of Islamic Banking and Finance

自引率

0.00%

发文量

审稿时长

8 weeks