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Journal : AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah

Al-Maqashid Syariah Performance in Islamic Bank: Al-Maqashid Syariah Performance in Islamic Bank Lilly Anggrayni
AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Vol. 2 No. 1 (2022): Akuntansi,Keuangan dan Audit Syariah
Publisher : Department of Islamic Accounting, Faculty of Islamic Economics and Business, IAIN Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1167.101 KB) | DOI: 10.58176/akasyah.v2i1.131

Abstract

This study is aim to examined the effect of maqashid syariah performance. This study employed Maqashid Syariah Index and content analysis as the method of analysis. The Islamic Banks usually employed the conventional yardstick in measuring the IBs performance and firm value. Otherwise, this yardstick is not fit with the condition of IBs. Therefore this study suggests the usage of the IMSPM as the tool measurement of IBs performance, that more complete than the conventional yardstick. This study had important contribution for practitioners of IBs and also Islamic accounting researchers.