IS MAQASHID SHARIAH IMPORTANT FOR ISLAMIC BANKS?

Lilly Anggrayni, Ridwan Tabe, Nurul Azizah Azzochrah

Abstract


Abstrak – Apakah Maqashid Syariah penting untuk Bank Syariah?

Tujuan Utama – Penelitian ini bertujuan untuk mengukur peran kinerja maqashid syariah dalam meningkatkan nilai perusahaan pada bank syariah.

Metode – Penelitian ini menggunakan analisis regresi berganda. Sampel penelitian adalah laporan keuangan 11 bank syariah selama periode 2016-2020.

Temuan Utama – Bank Syariah biasanya menggunakan pengkuran konvensional dalam mengukur kinerja dan nilai perusahannya. Padahal, pengukuran ini tidak sesuai dengan karakteristik dari Bank Syariah. Oleh karena itu, penggunaan IMSPSM dan SEVA sebagai alat pengukuran kinerja dan nilai perusahaan bagi bank syariah dinilai lebih lengkap dan menyeluruh.

Implikasi Teori dan Kebijakan – Penelitian ini memiliki implikasi yang besar pada bidang kajian akuntansi syariah. IMSPM dan SEVA direkomendasikan untuk mengukur nilai serta kinerja perbankan syariah.

Kebaruan Penelitian – Originalitias dari penelitian ini terdapat pada variabel nilai perusahaan yang diukur dengan menggunakan formula baru yang dikembangkan dari indikator EVA.

 

Abstract – Is Maqashid Shariah important for Islamic Banks?

Main Purpose - This study aims to measure the role of maqashid sharia performance in increasing firm value in Islamic banks.

Method – This study uses multiple regression analysis. The research sample is the financial statements of 11 Islamic banks during the 2016-2020 period.

Main Findings - Islamic banks usually use conventional measurements in measuring the performance and value of the company. In fact, this measurement is not in accordance with the characteristics of Islamic banks. Therefore, the use of IMSPSM and SEVA as a tool for measuring performance and corporate value for Islamic banks is considered more complete and comprehensive.

Theory and Practical Implications - This research has significant implications in Islamic accounting studies. IMSPM and SEVA are recommended to measure the value and performance of Islamic banking.

Novelty – The originality of this research is found in the firm value variable, which is measured using a new formula developed from the EVA indicator.


Keywords


firm value; islamic banks; maqashid sharia; transaction

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DOI: http://dx.doi.org/10.21776/ub.jamal.2022.13.3.31

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