MAQASHID SHARIA PERFORMANCE DETERMINANTS SHARIA COMMERCIAL BANKS IN INDONESIA Agung Yulianto (a), Muhammad Ihlashul^amal (a), Heri Yanto (a), Surya Raharja (b)
a. Fakultas Ekonomi
Universitas Negeri Semarang (UNNES)
b. Fakultas Ekonomi dan Bisnis Universitas Diponegoro (UNDIP)
Abstract
The purpose of this study is to examine the effect of the number of SSB members, the education level of the SSB, the frequency of SSB meetings, profit sharing financing, and qardh financing on the performance of maqashid sharia. Measurement of the performance of maqashid sharia in this study uses the Maqashid Sharia Index (MSI) developed by Mohammed & Razak (2008). The population used is sharia commercial banks listed on the Financial Services Authority (OJK) in 2015-2019. The sampling technique used was purposive sampling with 45 analysis units were processed. Research data collection method using documentation method. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis. Hypothesis testing uses multiple linear regression analysis test tools. The results show that profit sharing financing has a significant positive effect on the performance of maqashid sharia. Meanwhile, the number of SSB members, the education level of the SSB, the frequency of SSB meetings, and qardh financing had no significant effect on the performance of maqashid sharia. The conclusion of this research is the more revenue sharing financing that is distributed, the performance of the maqashid sharia at Islamic commercial banks will also be better.
