Maqasid Syariah as a Performance Framework for Islamic Financial Institutions

Abstract

This study aims to build a performance mea? surement framework of Islamic financial institutions based on Maqasid Syariah. This is done through the interpretation of informant statements from various backgrounds. This research formulates the five elements of maqasid sharia, namely ad din, nafs, al aql, nasl wal ‘ird, and al maal. These elements are the achievement of al maslahah itself. For Islamic financial institutions, all elements must be achieved without discriminat? ing or choosing one of them. In addition, it is also in harmony with the principle of rahmatan lil ‘alamin and khalifatul fil ardh.