Articles

Assessing Sharia Banking Commitment through the Shariah Maqashid Index

In addition to earning profits, Islamic banks also carry out a missions in the field of Islamic finance, therefore profitability is not the only measure of good or bad performance. This research reviews the performance of Islamic banking in other non-financial aspects, namely by using the maqashid sharia index. The methodology used in this research is descriptive quantitative, using the sample is the financial statements of Islamic banking; BCA Syariah, BNI Syariah, BRI Syariah, Mandiri Syariah, Muammalat, and Panin Syariah during the 2018 – 2020 period. The results of the research in this article show that the performance of Islamic banking in the sample has not fulfilled the sharia function/sharia objective of the presence of the sharia bank itself, p. This shows that Islamic banks do not yet have a strong commitment to upholding sharia in muammalah (business).