{"title":"根据2018 -2020年上市公司Sharia Maqasid索引(SMI)的财务和社会绩效评估(SMI)","authors":"Jihan Fatimah Az Zahra, Ita Rakhmawati","doi":"10.21043/aktsar.v4i1.10739","DOIUrl":null,"url":null,"abstract":"This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. , 33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.","PeriodicalId":357562,"journal":{"name":"AKTSAR: Jurnal Akuntansi Syariah","volume":"12 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2021-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020\",\"authors\":\"Jihan Fatimah Az Zahra, Ita Rakhmawati\",\"doi\":\"10.21043/aktsar.v4i1.10739\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. , 33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.\",\"PeriodicalId\":357562,\"journal\":{\"name\":\"AKTSAR: Jurnal Akuntansi Syariah\",\"volume\":\"12 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-06-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"AKTSAR: Jurnal Akuntansi Syariah\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21043/aktsar.v4i1.10739\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"AKTSAR: Jurnal Akuntansi Syariah","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21043/aktsar.v4i1.10739","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在利用Asutay和Harningtyas开发的Sharia Maqasid指数(SMI)分析2016年至2020年期间在雅加达伊斯兰指数上市的公司的社会和财务绩效。本研究采用二手数据进行描述性定量分析。本研究的对象是PT. Aneka Tambang, Tbk。泰国武吉阿萨姆dan PT. United tractor, Tbk。基于多属性决策和简单加性加权的数据分析。结果表明,社会和财务绩效较低。PT. Aneka Tambang, Tbk的MSI得分为35.53%。泰国武吉阿萨姆(PT Bukit Asam)的得票率为33.86%。联合拖拉机公司(PT. United Tractor, Tbk)占28.15%。维护人类生命价值的最佳成就。因此,需要努力提高财政和社会绩效,以实现伊斯兰教法和提供社区利益。
Penilaian Kinerja Keuangan dan Sosial Berdasarkan Sharia Maqasid Index (SMI) pada Perusahaan yang Terdaftar dalam JII Tahun 2016-2020
This study aims to analyze social and financial performance using Sharia Maqasid Index (SMI) developed by Asutay and Harningtyas on companies listed on the Jakarta Islamic Index period 2016- 2020. This research is descriptive quantitative using secondary data. The object of the research is PT. Aneka Tambang, Tbk., PT. Bukit Asam, Tbk. dan PT. United Traktor, Tbk. Data analyzed by Multiple Attribute Decision Making and Simple Additive Weighting. The result showed that the social dan financial performance is low. The score of MSI showed 35,53% for PT. Aneka Tambang, Tbk. , 33,86% for PT Bukit Asam, Tbk. and 28,15% for PT. United Tractor, Tbk. The best achievement on safeguarding human life value. Therefore, need an effort to improve financial and social performance to achieve maqasid al-sharia and provide community benefit.