ANALISIS KINERJA BANK SYARIAH DAN BANK KONVENSIONAL DALAM PERSPEKTIF MAQASHID SYARIAH

Authors

  • Suzana Ana Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Nurnasrina Nurnasrina Universitas Islam Negeri Sultan Syarif Kasim Riau
  • Salman Fibriyani Bte Nola Muhammadiyah Islamic College Singapore
  • Huda Nurul Fakultas Ekonomi dan Bisnis Universitas YARSI

Keywords:

Performance, Islamic Banks, Conventional Banks, Maqashid Shari

Abstract

This study aims to analyze the comparative performance of Islamic Banks and Conventional Banks from the perspective of Maqashid Sharia. Maqashid Sharia serves as a framework to assess the extent to which financial institutions fulfill the objectives of sharia, including the preservation of religion, life, intellect, lineage, and wealth. This study adopts a descriptive approach using a literature review method from various relevant journals and scientific publications. The findings indicate that Islamic Banks tend to excel in adherence to sharia principles, whereas Conventional Banks perform better in financial efficiency. However, the implementation of Maqashid Sharia in Islamic Banks still requires improvement, particularly in terms of financial sustainability and social impact.

Downloads

Download data is not yet available.

References

Alderson, J. Charles & Wall, D. (2021). Perbankan Konvensional Versus Perbankan Syariah dalam Realitas Sosioligisnya. Japanese Society of Biofeedback Research, 1–61. https://1library.net/document/y423855q-perbankan-konvensional-versus-perbankan-syariah-dalam-realitas-sosioligisnya.html

Choirunnisa, S. O., Harjadi, D., & Komarudin, M. N. (2020). Analisis Perbandingan Tingkat Kesehatan Bank Syariah Dan Bank Konvensional Di Indonesia. Jurnal Ekonomi Akuntansi Dan Manajemen, 1(1), 64–74. https://journal.uniku.ac.id/index.php/jeam

Dusuki, A. W., & Abdullah, N. I. (2007). Maqasid al-Shari`ah, Maslahah, and Corporate Social Responsibility. American Journal of Islam and Society, 24(1), 25–45. https://doi.org/10.35632/ajis.v24i1.415

Firda, Kurniati, Abd Rahman R, & Muh Tabran. (2023). Perbandingan Kinerja Bank Syariah dan Bank Konvensional dalam Melaksanakan Transaksi. Al-Ubudiyah: Jurnal Pendidikan Dan Studi Islam, 4(2), 20–29. https://doi.org/10.55623/au.v4i2.216

Hidayat, S., Saiban, K., Nurfadilah, N., & Munir, M. (2022). Analisis Perbandingan Kinerja Keuangan Bank Syariah dengan Bank Konvensional Perspektif Maqashid Syariah. Invest Journal of Sharia & Economic Law, 2(1), 16–30. https://doi.org/10.21154/invest.v2i1.3663

Huda, N., & Heykal, M. (2010). Lembaga Keuangan Islam: Tinjauan Teoretis dan Praktis (1st ed.). Kencana.

Kurniasih, E. T., & Suryani, A. I. (2017). Analisis Perbandingan Kinerja Keuangan Bank Syariah Dengan Bank Konvensional. Journal Development, 5(1), 99–109. https://doi.org/10.53978/jd.v5i1.48

Marfuah, M., Ismail, P. H., & Salsabilla, S. (2022). Determinan Kinerja Bank Umum Syariah yang Diukur dengan Maqashid Syariah Index. Telaah Bisnis, 23(1), 21. https://doi.org/10.35917/tb.v23i1.244

Nastiti, A. S., & Halim, M. (2024). Kinerja Maqashid Syariah dan Financial Sustainability Bank Umum Syariah di Indonesia. Jurnal Eksplorasi Akuntansi (JEA), 6(3), 1099–1109. https://books.google.com/books?hl=en&lr=&id=i2ABEAAAQBAJ&oi=fnd&pg=PA1&dq=syariah+bank&ots=dGe1W-rfQi&sig=MhdqS9tBy0TGANZPSr5H8yBhdNc

Nurnasrina. (2013). EKONOMI ISLAM SARANA DALAM MEWUJUDKAN EKONOMI MASYARAKAT MADANI. Hukum Islam, XIII(1), 221–238.

Prasetyowati, L. A., & Handoko, L. H. (2019). Pengukuran Kinerja Bank Umum Syariah Dengan Maqasid Index Dan Sharia Conformity And Profitability (SCNP). Jurnal Akuntansi Dan Keuangan Islam, 4(2), 107–130. https://doi.org/10.35836/jakis.v4i2.22

Rachman, A. (2022). Dasar Hukum Kontrak (Akad) dan Implementasinya Pada Perbankan Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(1), 47. https://doi.org/10.29040/jiei.v8i1.3616

Rudi Setiyobono, Nurmala Ahmar, & Darmansyah. (2019). Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Index Bank Syariah di Indonesia : Abdul Majid Najjar Versus Abu Zahrah. Jurnal Riset Akuntansi & Perpajakan (JRAP), 6(02), 111–126. https://doi.org/10.35838/jrap.v6i02.1249

Sahri, M. Z. (2024). Persamaan dan Perbedaan Bank Konvensional dengan Bank Syariah. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 2(1), 50–66. https://doi.org/10.62421/jibema.v2i1.57

Sobarna, N. (2021). Analisis Perbedaan Perbankan Syariah Dengan Perbankan Konvensional. Eco-Iqtishodi : Jurnal Ilmiah Ekonomi Dan Keuangan Syariah , 3(1), 51–62. https://doi.org/10.32670/ECOIQTISHODI.V3I1.665

Suharli, S., Kara, M. H., & Pagalung, G. (2022). Komparatif Pertumbuhan Pembiayaan Pada Bank Umum Syariah Ditinjau dari Penggunaanya. SEIKO : Journal of Management & Business, 5(1), 13–21. https://journal.stieamkop.ac.id/index.php/seiko/article/view/2079%0Ahttps://journal.stieamkop.ac.id/index.php/seiko/article/download/2079/1370

Wahid, N. N., Firmansyah, I., & Fadillah, A. R. (2019). Analisis Kinerja Bank Syariah Dengan Maqashid Syariah Index (Msi) Dan Profitabilitas. Jurnal Akuntansi, 13(1), 1–9. https://doi.org/10.37058/jak.v13i1.710

Wahyuna, S., & Zulhamdi, Z. (2022). Perbedaan Perbankan Syariah dengan Konvensional. Al-Hiwalah : Journal Syariah Economic Law, 1(2), 183–196. https://doi.org/10.47766/alhiwalah.v1i2.879

Yusriadi. (2022). Bank syariah dan konvensional ( Suatu Analisis Perbedaan dan Prinsip-prinsipnya ). Syarah Jurnal Hukum Islam Dan Ekonomi, 11(1), 1–15. https://journal.iainlhokseumawe.ac.id/index.php/syarah/article/view/293/274

Published

2025-06-30