Open AccessKomparasi Kinerja Perbankan Syariah Di ASIA Dengan Pendekatan Maqasid Syariah
Author(s) -
Rilanda Adzhani,
Rini Rini
Publication year - 2019
Publication title -
jurnal akuntansi dan keuangan islam/jurnal akuntansi dan keuangan islam: program studi akuntansi syariah stei sebi
Language(s) - English
Resource type - Journals
eISSN - 2549-3876
pISSN - 2338-2783
DOI - 10.35836/jakis.v5i1.11
Subject(s) - sharia , islam , islamic banking , accounting , sample (material) , business , geography , physics , archaeology , thermodynamics
The purpose of this research was to analyze whether there are differences the performance of Islamic banking in Asia, based on the concept of Maqasid al-Shari’ah, using MI (Maqasid Index) value. This research was using data from financial report and annual report which were provided by each Islamic bank sample. This research was using 3 samples of Islamic banks for each country (Indonesia, Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar), so the total sample of Islamic banks were 21 Islamic banks. The total observation were 63 during three years period (2013-2015). The Kolmogorov-Smirnov tests were used to test the normality of data and the hypothesis testing was using Analysis of Variance (ANOVA). The result of this research showed that MI value, second sharia objectives called establishing justice, and third sharia objectives called public interest in Islamic banking in Indonesia showed no significant difference with Islamic banking in Malaysia, Iran, Saudi Arabia, United Arab Emirates, Kuwait, and Qatar