Performance Measurement at BPR Syariah with Maqashid Syariah Index
Abstract
The development of Islamic financial institutions in Indonesia is quite rapid in recent years. BPRS as one of the Islamic financial institutions is also experiencing developments in its business. However, as an institution that moves based on Sharia principles, the assessment of the performance of Islamic financial institutions must also conform to Sharia principles. Maqashid Sharia as the goal of sharia principle itself has 3 main objectives, namely the purpose of education, the goal of justice and the goal of welfare. The type of research used is descriptive quantification which uses the Maqashid Syariah Index approach by processing financial statement data for the period 2020 to 2022 at one of the sharia financial institutions (BPRS). The results of this study show that the average value of the Maqashid Syariah Index in the last three years shows a result of 48.86% of the 3 main objectives of Maqashid Syariah and 11 elements that can be used in the silencing. However, there is 1 element that is not used, namely the investment element of the real sector, because in the financial statement data, the information is not mentioned
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