Analisis Efisiensi dan Kinerja Keuangan Bank Umum Syariah di Indonesia: Pendekatan Maqashid Syariah Index

Abstract

This study aims to analyze the efficiency and financial performance of Sharia commercial banks (BUS) in Indonesia using the maqashid Syariah Index (MSI) approach. This approach is considered to be able to provide a holistic picture of how Islamic banks not only pursue profitability, but also meet sharia objectives such as social justice, education, and public welfare. The Data used is in the form of BUS annual financial statements for the period 2018-2022. This study uses descriptive quantitative methods with data analysis techniques through MSI weighting consisting of three main objectives: tahdzib al-fard (individual education), iqamah al-‘adl (social justice), and jalb al-maslahah (welfare). The results showed that although most buses have shown good financial performance conventionally, but the value of MSI still shows significant disparities between institutions. This indicates the need for synergy between financial achievement and the achievement of Sharia maqashid proportionally