Analisis Kinerja Perbankan Syariah (Implementasi Maqasid al-Syari‘ah Index di PT BPRS Jabal Nur)

  • Nurul Fatma Hasan

Abstract

This study aims to analyze the implementation of maqa>s}id al-syari>‘ah index in measuring the performance of PT BPRS Jabal Nur and analyze the performance of PT BPRS Jabal Nur based on maqa>s}id al-syari>‘ah index. This research includes in the type of descriptive quantitative research, the data used is secondary data, derived from the annual report of PT BPRS Jabal Nur in 2010-2014. The results show that maqa>s}id al-syari>‘ah index can be implemented to measure the performance of PT BPRS Jabal Nur. However PT BPRS Jabal Nur does not implement all the indicators mentioned in maqa>s}id al-syari>‘ah index. PT BPRS Jabal Nur only runs education grant & training indicators, publicity, fair return, funcional distribution, interest free income, profit ratios, and personal income. PT BPRS Jabal Nur does not run research and investment indicators in real sector. The obstacles in implementing maqa>s}id al-syari>‘ah index is sourced from the factor of unavailability data. The value of maqa>s}id al-syari>‘ah that achieved by PT BPRS Jabal Nur is fluctuating. In 2010, the value of maqa>s}id al-syari>‘ah index of PT BPRS Jabal Nur reached 0.28301, in 2011 reached 0.30293, in 2012 reached 0.31376, in 2013 reached 0.30309, and in 2014 reached 0.30255. The average value maqa>s}id al-syari>‘ah index of PT BPRS Jabal Nur in 2010-2014 is 0.3010.

Published
2017-06-30
How to Cite
HASAN, Nurul Fatma. Analisis Kinerja Perbankan Syariah (Implementasi Maqasid al-Syari‘ah Index di PT BPRS Jabal Nur). 'Anil Islam: Jurnal Kebudayaan dan Ilmu Keislaman, [S.l.], v. 10, n. 1, p. 25-56, june 2017. ISSN 2528-7532. Available at: <http://jurnal.instika.ac.id/index.php/AnilIslam/article/view/54>. Date accessed: 23 nov. 2017.