Mengukur Indeks Ke-Islaman Ekonomi Negara ASEAN

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SMART Consulting Indonesia

The Measurement of Islamic Bank Performance: A Study using Maqasid Index and Profitability

THE FINANCIAL HEALTH AND SOCIAL PERFORMANCE (Case Study: Comparison between Conventional and Islamic Banking in Indonesia)

Abstract

            Islamic banking is a financial institutions carry out its business activities in line with the basic principles of Islamic economy. Islamic economic goals for Islamic banks are not only focused on commercial purposes but also consider its role in providing welfare broadly to society. The emergence of Islamic banks seems the more affirming that the conventional bank does not have a social role. In fact, the bank is generally held to be managing the funds of the society. Certainly, the society also expected reciprocities form banks. Therefore the measurement needs to be done to compare Islamic banks and conventional banks. This research aims to quantify and compare the financial health and social performance of conventional banks and Islamic banks by using the ratio of the elements provided financial reports and data provided by Bank Indonesia.

THE PERFORMANCE OF FOUR BANKS IN INDONESIA BASED ON MAQOSID INDEXAND PROFITABILITY IN 2012 (COMPARATIVE STUDY OF ISLAMIC AND CONVENTIONAL BANKING)

Abstract

The financial performance does not reflect the overall performance of a bank, primarily public interest objectives. Aspect of Maqosid sharia should be applied to achieve Mashlahah in addition to financial performance of banks (economic performance), but also be seen from the aspects maqasid sharia.

This study aims to analyze the performance of banks in Indonesia in terms of aspects of maqasid sharia using the MaqasidShariah Index (MSI) approach and bank profitabilities by comparing (PER, ROA and ROE) in 2012. Object of study is four Banks in Indonesia, among others: Bank Muamalat Indonesia (BMI), Bank SyariahMandiri (BSM), Bank Central Asia (BCA), and Bank Mandiri.

The results showedthatperformance measurementcan be donewith model of maqasidsharia Index(MSI) andprofitabilityapproachformeasuringthe financialperformanceand we are able to know therankofthe four banksfrom both of them (MSI and Profitability approach).

Key Word: Banking, MaqosidSyariah, Profitability

An Economic Islamicity Index

Aam S. Rusydiana

Abstract

There are many factors in determining economic growth as well as an explanation of the success of economic performance that not only includes political and social forces. In particular there has been attention to the role of religion in the economics, with a number of economists that explored the relationship between religion and economic performance. This paper aims to measure how Islamic countries, which declared their country as an Islamic State or Islamic majority adherents, or as a member of the Organization of Islamic Confederation (OIC) which is part of the ASEAN? Are these countries run on Islamic economic principles? To measure Economic IslamicityIndex ASEAN countries, we use 10 indicators Economic Islamicity Index represented by 10 representatives based on the Islamic principles in economic.

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[1] Islamic Economic Science Department of Tazkia University College of Islamic Economic, Bogor 16810, Indonesia.

Analisis Teks Maqasid Syariah

Maqasid Syariah secara istilah adalah tujuan-tujuan syariat Islam yang terkandung dalam setiap aturannya. Imam Asy-Syathibi adalah yang pertama kali mengungkapkan tentang syari’ah dan fungsinya bagi manusia seperti ungkapannya dalam kitab al-Muwaafaqaat.

Al-Syatibi menjelaskan secara detil mengapa hukum itu diturunkan. Lewat konsepnya trilogi kebutuhan yaitu kebutuhan primer (dharuriyat), sekunder (hajiyat) dan komplementer (tahsiniyat), al-Syatibi menampakkan bahwa hukum Islam selalu kontekstual, sesuai dengan konteks tempat dan waktu. 

Tujuan syari’at berujung pada kemashlahatan sebagai substansinya. Ia dapat terealisasikan apabila lima unsur pokok dapat diwujudkan dan dipelihara. Kelima unsur pokok itu adalah: (a) agama, (b) jiwa, (c) keturunan, (d) akal, dan (e) harta. Pertanyaannya adalah, dari kelima unsur pokok di atas, manakah yang dominan dibanding dengan yang lainnya? Melalui pendekatan text analytic, pertanyaan ini coba dijawab. 

Sebagai objek, dipilih 30 dokumen yang terkait dengan pembahasan maqashid syariah. Hasilnya terlihat pada gambar. Dari kelima unsur pokok di atas, agama (DIIN) menjadi unsur paling dominan dengan nilai 54,7%. Selanjutnya adalah akal (AQL) sebesar 20,8% dan jiwa (NAFS) sebesar 11,3%. Unsur pokok yang lain adalah harta (MAAL) dan keturunan (NASB) sebesar 9,4% dan 3,8%.

Term yang berkaitan dengan unsur pokok Diin adalah 'Law' dan 'Philosophy'. Sementara Aql sangat berkaitan dengan 'Logic', 'Mind' dan 'Education'. Unsur pokok Nafs berkaitan dengan term 'Health' dan Maal berkaitan erat dengan 'Business'. Unsur terakhir yakni Nasb berkaitan dengan 'Physic'.

Tema maqashid syariah dalam konteks ekonomi dan keuangan Islam, krusial untuk dibahas. Maqashid syariah adalah jantung dalam ilmu ushul fiqh, karena itu maqashid syariah menduduki posisi yang sangat penting dalam merumuskan konsepsi akad dalam ekonomi syariah, menciptakan produk-produk perbankan dan keuangan syariah.