Analisis Kinerja pada Bank Umum Syariah Devisa di Indonesia Ditinjau dari Maqasid Syari’ah (Pendekatan Syari’ah Maqasid Index/SMI)

Abstract

Measuring Tool Used By Islamic Banks Are Applying The Conventional Benchmark. However, For Islamic Banks Are Unique In Terms Of Its Operations Are Based On The Quran And Sunnah Are Fulfillment Of Islamic Law Which Can’t Be Equated With The Same Measurement Of Conventional Banks. Islamic Banking Performance Measurement Can Be Done With Shari'ah Maqasid Index/Smi. Maqasid Shari'ah Will Know The Performance Of Each Banks Obey The Islamic Principles Or Not. This Paper Uses Smi Approach On Four Islamic Bank Devisa In Indonesia, They Are Bank Syariah Mandiri, Bni Syariah, Bank Muamalat Indonesia, And Bank Mega Syariah. Source Data Used Are Secondary Data, That The Financial Statements For The Period 2011-2014. Four Banks Are Calculated With Smi And Graded According To The Magnitude Of The Ratio Of Smi. Smi Has Three Concepts: 1)Educating Individual, 2)Establishing Justice And 3) Public Interest (Maslahah) And It’s Have Ten Element Ratio. The Conclusion With Maqasid Syariah Ratio The First Rank Is Bmi With A Percentage Of 30%, Second Bsm With 29,2% , Third 29,1% Is Bnis And The Last Mega Syariah 28%. That The Islamic Banks In Indonesia Are Expected To Improve The Performance Of Maqasid Syariah Better.