Maqasid Syariah as a Performance Framework for Islamic Financial Institutions

  • Soediro A
  • et al.
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Abstract

Abstrak: Maqasid Syariah sebagai Kerangka Kinerja Lembaga Keuangan Syariah. Penelitian ini bertujuan untuk membangun kerangka pengukuran kinerja lembaga keuangan Islam berbasis Maqasid Syariah. Hal tersebut dilakukan melalui intepretasi pernyataan informan dari berbagai latar belakang. Penelitian ini merumuskan lima elemen maqasid syariah, yaitu ad din, nafs, al aql, nasl wal 'ird, dan al maal . Kelima elemen tersebut merupakan pencapaian al maslahah itu sendiri. Untuk lembaga keuangan Islam, semua elemen tersebut harus dicapai tanpa membedakan atau memilih salah satunya. Selain itu, hal ini juga selaras dengan prinsip rahmatan lil 'alamin dan khalifatul fil ardh .   Abstract: Maqasid Syariah as a Performance Framework for Islamic Financial Institutions. This study aims to build a performance measurement 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 discriminating or choosing one of them. In addition, it is also in harmony with the principle of rahmatan lil 'alamin and khalifatul fil ardh.

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APA

Soediro, A., & Meutia, I. (2018). Maqasid Syariah as a Performance Framework for Islamic Financial Institutions. Jurnal Akuntansi Multiparadigma, 9(1). https://doi.org/10.18202/jamal.2018.04.9005

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