This study aims to measure the performance of Sharia banking under Maqashid Shariah's point of view. Maqashid-sharia-based Performance Evaluation Model (MPEM) approach does not only shows the overall banking performance as usual, but also in the aspect of its Sharia compliance. The samples used in this study are 11 Islamic banks which is retrived from Central Bank of Indonesia that consist of Islamic Bank's annual report from 2011 to 2017. To measure the Islamic banks, this research adopts maqashid sharia measurement that consist of 5 (five) elements formulated in MPEM. According to the finding, Bank Muammalat Indonesia (BMI) outperforms in all aspects with an average value of 177,93. However, in detail each Islamic banks has its strength in different criteria. Eventhough in certain period Islamic banks suffered loss, this condition did not lead the bank to perform non sharia activity. Abstrak Penelitian ini bertujuan untuk mengukur kinerja pebankan syariah dengan sudut pandang Maqashid Shariah. Pendekatan Maqashid-sharia-based Performance Evaluation Model (MPEM) tidak hanya menunjukkan kinerja perbankan seperti pada umunya, tetapi dapat menampilkan aspek penerapan kesyariahan. Sampel yang digunakan dalam penelitian ini adalah 11 Bank Umum syariah yang terdaftar di Bank Indonesia. Data laporan keuangan tahunan bank dari tahun 2011 hingga 2017 dijadikan dasar pengukuran dalam penelitian ini. Dari 5 (lima) kiriteria maqashid syariah yang dirumuskan dalam MPEM ini, BMI mengungguli dari semua aspek dengan rata-rata nilai sebesar 177,93 tetapi jika dijabarkan masing-masing bank unggul pada kriteria yang berbeda. Meskipun di beberapa bank mengalami kerugian pada tahun-tahun tertentu atau penurunan profit, hal tersebut tidak menjadikan bank syariah keluar dari koridor syariah.
CITATION STYLE
Mifrahi, M. N., & Fakhrunnas, F. (2018). Islamic Bank peformance based on Maqasid Based Performance Evaluation Model (MPEM). Jurnal Ekonomi & Keuangan Islam, 4(2), 93–103. https://doi.org/10.20885/jeki.vol4.iss2.art6
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