The Formulation of Islamic Bank Performance Based on Contemporary Maqasid al-Sharia

Autor(s): Luhur Prasetiyo, Khusniati Rofiah
DOI: 10.21154/justicia.v18i2.3163

Abstract

The current measurement of the performance of Islamic banks is more on financial performance. Islamic banks have two significant roles different from conventional banks, namely business and social roles. Financial performance evaluates more the business role of Islamic banks. Meanwhile, the social role of Islamic banks has not yet received an equal portion of the measurement. This article aims to formulate an Islamic bank performance measurement system based on sharia economic goals. This formulation is necessary to adjust the performance assessment of Islamic banks based on the Islamic economic goals. By using content analysis, this research used the contemporary maqasid al-shariaapproach. To formulate a measurement of the Islamic bank performance based on the roles and objectives of Islamic economics, contemporary maqasid al-shariawas employed as the construction basis. Based on the contemporary maqasid al-sharia, the Islamic bank's performance formulation can be broken down. Then, factors in the assessment of Islamic bank performance can be determined on financial and social aspects. Thus, Islamic banks are in line with the goals of Islamic economics fighting for justice and the welfare of the community (fala>h}), the objectives of sharia (maqasid al-sharia), and the primary goal of Islamic law (mas}a>lih} al- 'iba>d).

Penilaian kinerja bank syariah saat ini lebih bersifat penilaian terhadap kinerja finansial. Padahal, bank syariah memiliki dua peran penting yang berbeda dibandingkan bank konvensional. Dua peran tersebut adalah peran bisnis dan peran sosial. Kinerja finansial lebih menilai peran bisnis bank syariah. Sementara, peran sosial bank syariah belum mendapatkan porsi penilaian yang proporsional. Artikel ini bertujuan untuk menawarkan formulasi sistem penilaian kinerja bank syariah yang sesuai dengan tujuan ekonomi syariah. Formulasi ini penting untuk dilakukan agar penilaian kinerja bank Syariah sesuai dengan tujuan ekonomi Syariah. Dengan menggunakan content analysis, penelitian ini menggunakan pendekatan maqasid al-shariakontemporer. Untuk membuat formulasi penilaian kinerja bank syariah yang sesuai dengan peran dan tujuan ekonomi Islam, maqasid al-shariakontemporer bisa digunakan sebagai dasar konstruksinya. Dengan berdasarkan pada maqasid al-shariakontemporer, formulasi kinerja bank Syariah dibreak down dari maqasid al-shariakontemporer menjadi dimensi penilaian kinerja bank Syariah pada aspek finansial dan sosial. Selanjutnya, penilaian kinerja bank Syariah dapat ditentukan berdasarkan aspek finansial dan sosial tersebut.   Dengan demikian, kinerja bank syariah selaras dengan tujuan ekonomi Islam yang memperjuangkan keadilan dan kesejahteraan masyarakat serta sesuai dengan tujuan diturunkannya syariah (maqasid al-sharia) dan kemaslahatan umat

Keywords

financial performance; social performance; contemporary maqasid al-sharia

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