Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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Maqashid Sharia Performance Determinants Sharia Commercial Banks in Indonesia

Authors
Agung Yulianto1, *, Muhammad Ihlashul’amal1, Heri Yanto1, Surya Raharja1
1Department of Accounting Faculty of Economics, Semarang State University, Semarang, Indonesia
*Corresponding author. Email: agungfe@mail.unnes.ac.id
Corresponding Author
Agung Yulianto
Available Online 17 January 2023.
DOI
10.2991/978-2-494069-35-0_71How to use a DOI?
Keywords
Maqashid sharia performance; Sharia supervisory board; Profit sharing financing; Qardh financing
Abstract

The purpose of this study is to examine the effect of the number of SSB members, the education level of the SSB, the frequency of SSB meetings, profit sharing financing, and qardh financing on the performance of maqashid sharia. Measurement of the performance of maqashid sharia in this study uses the Maqashid Sharia Index (MSI) developed by [1]. The population used is sharia commercial banks listed on the Financial Services Authority (OJK) in 2015–2019. The sampling technique used was purposive sampling with 45 analysis units were processed. Research data collection method using documentation method. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis. Hypothesis testing uses multiple linear regression analysis test tools. The results show that profit sharing financing has a significant positive effect on the performance of maqashid sharia. Meanwhile, the number of SSB members, the education level of the SSB, the frequency of SSB meetings, and qardh financing had no significant effect on the performance of maqashid sharia. The conclusion of this research is the more revenue sharing financing that is distributed, the performance of the maqashid sharia at Islamic commercial banks will also be better.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
17 January 2023
ISBN
10.2991/978-2-494069-35-0_71
ISSN
2352-5398
DOI
10.2991/978-2-494069-35-0_71How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Agung Yulianto
AU  - Muhammad Ihlashul’amal
AU  - Heri Yanto
AU  - Surya Raharja
PY  - 2023
DA  - 2023/01/17
TI  - Maqashid Sharia Performance Determinants Sharia Commercial Banks in Indonesia
BT  - Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
PB  - Atlantis Press
SP  - 579
EP  - 586
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-35-0_71
DO  - 10.2991/978-2-494069-35-0_71
ID  - Yulianto2023
ER  -