Determinan Kinerja Maqashid Syariah Perbankan Syariah Indonesia

Ruhry Prilevi, Rifqi Muhammad, Johan Arifin

Abstract


Abstract

This study was conducted to evaluate the effect of return on assets (ROA), capital adequacy ratio (CAR), non-performing financing (NPF) and the characteristics of sharia supervisory boards (DPS) on the performance of Maqashid Syariah in Indonesia. This study examines the performance of Maqashid Syariah based on the financial statements of 12 selected Sharia Commercial Banks (BUS) in Indonesia. The results of this study indicate that CAR has a positive influence on Maqashid Syariah, while NPF has a negative influence on Maqashid Syariah. Further investigation shows that capital adequacy is an important factor influencing Maqashid Syariah. While a high CAR value will increase public confidence in BUS. Therefore, BUS needs to apply the principle of prudence in distribution so that it can reduce the NPF so that Maqashid Syariah can be achieved in the form of welfare for stakeholders. Other results show that ROA has a positive correlation with Maqashid Syariah's performance, meaning that Islamic banks have a profit orientation but are not a top priority in their final mission. This research has implications for management to formulate its operational
performance to not only pursue the commercial aspects, but also social aspects and sharia compliance to improve the performance of Maqashid Sharia which is the ideal of establishing an Islamic bank.

Keywords: Maqashid sharia, full-fledged islamic bank, Financial performance.

Abstrak

Penelitian bertujuan untuk mengevaluasi pengaruh return on asset (ROA), capital adequacy ratio (CAR), non performing financing (NPF) dan karakteristik dewan pengawas syariah (DPS) terhadap kinerja Maqashid Syariah di Indonesia. Penelitian ini menguji variablel penentu kinerja maqashid Syariah berdasarkan laporan keuangan 12 Bank Umum Syariah (BUS) di Indonesia terpilih. Penelitian ini menggunakan metode kuantitatif, dengan menggunakan statistik deskriptif untuk melakukan analisis penelitian. Hasil penelitian ini menunjukkan bahwa CAR memiliki pengaruh positif pada Maqashid Syariah, sedangkan NPF memiliki pengaruh negatif pada Maqashid Syariah. Investigasi lebih lanjut menunjukkan bahwa kecukupan modal merupakan faktor penting yang mempengaruhi Maqashid Syariah. Sementara nilai CAR yang tinggi akan meningkatkan kepercayaan publik pada BUS. Oleh karena itu, BUS perlu menerapkan prinsip kehati-hatian dalam penyaluran sehingga dapat mengurangi NPF agar Maqashid Syariah dapat dicapai dalam bentuk kesejahteraan bagi stakeholder. Hasil lain menunjukkan bahwa ROA memiliki korelasi positif terhadap kinerja Maqashid Syariah, artinya bahwa bank syariah memiliki orientasi terhadap laba namun bukan menjadi prioritas utama dalam misi akhirnya. Penelitian ini memiliki implikasi bagi manajemen untuk merumuskan kinerja operasionalnya untuk tidak sekedar mengejar aspek komersial samata, namun juga aspek sosial dan kepatuhan syariah untuk meningkatkan kinerja Maqashid Syariah yang menjadi cita-cita pendirian bank syariah.

Kata kunci: Maqashid syariah, Bank umum Syariah, Kinerja keuangan.


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DOI: http://dx.doi.org/10.33603/jka.v4i1.3318

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