MAQASHID SYARI'AH INDEX PADA BANK MUAMALAT INDONESIA: ANALISIS DANA SYIRKAH TEMPORER DAN GOOD COORPORATE GOVERNANCE

Maula Harfi BR, - (2023) MAQASHID SYARI'AH INDEX PADA BANK MUAMALAT INDONESIA: ANALISIS DANA SYIRKAH TEMPORER DAN GOOD COORPORATE GOVERNANCE. S1 thesis, Universitas Pendidikan Indonesia.

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Official URL: http://repository.upi.edu

Abstract

Perkembangan bank umum syariah di Indonesia semakin pesat, penelitian yang mengukur kinerja bank syariah semakin banyak dilakukan. Namun pada umumnya alat ukur yang digunakan masih berupa alat ukur konvensional seperti mengukur kinerja bank syariah menggunakan rasio-rasio keuangan, sedangkan alat ukur tersebut memiliki kelemahan dan tidak sesuai dengan bank syariah karena bank syariah memiliki kriteria dan karakteristiknya tersendiri. Penelitian ini bertujuan untuk mengukur kinerja bank syariah dengan alat ukur yang sesuai dengan prinsip syariah dan mengetahui faktor-faktor yang mempengaruhi kinerja bank syariah yaitu Bank Muamalat pada periode 2013-2022. Variabel yang digunakan adalah Dana Syirkah Temporer dan Good Coorporate Governance sebagai variabel independen, sedangkan variabel dependen yang digunakan ialah Maqashid Syariah Index. Penelitian ini menggunakan metode kuantitatif deskriptif dengan sampel data Annual Report dan GCG report dalam bentuk tahunan pada Bank Muamalat Indonesia periode 2013-2022. Analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa Dana Syirkah Temporer berpengaruh secara positif dan signifikan terhadap Maqashid Syariah Index, kemudian Good Coorporate Governance tidak berpengaruh terhadap Maqashid Syariah Index. Implikasi dari penelitian ini yaitu untuk mengetahui sejauh mana Bank Muamalat Indonesia dapat mengoptimalkan kinerjanya dengan faktor-faktor yang diteliti yaitu Dana Syirkah Temporer dan Good Coorporate Governance. Jumlah penggunaan Dana Syirkah Temporer ternyata berdampak pada pengoptimalan kinerja yang ada, sementara kualitas tata kelola perusahaan ternyata tidak berdampak pada pengoptimalan kinerja Bank Muamalat Indonesia. The development of Islamic banks in Indonesia is rapidly increasing, research that measures the performance of Islamic banks is increasingly being carried out a lot of the time. However, in general, the measuring instruments that used in the research are still conventional measuring instruments such as measuring the performance of Islamic banks using financial ratios, while these measuring instruments have a lot of weakness and are not in accordance with Islamic banks because Islamic banks have their own criteria and characteristics. The purpose of this research is to examine the performance of Islamic banks with measuring instruments that are in accordance with Islamic principles and to find out the factors that influence the performance of Islamic banks in Bank Muamalat Indonesia during the 2013-2022 period. The variables used are Temporary Syirkah Funds and Good Coorporate Governance as independent variables, while the dependent variable used is the Maqashid Syariah Index. This research uses a descriptive quantitative method with Annual Report and GCG report data samples in annual form at Bank Muamalat Indonesia for the 2013-2022 period. The data analysis technique that used in this study is multiple linear regression analysis. The results of this study indicate that Temporary Syirkah Funds have a positive and significant effect on the Maqashid Syariah Index, while Good Coorporate Governance has no effect on the Maqashid Syariah Index. This research implied that to find out how far Bank Muamalat Indonesia can optimize its performance with the factors studied, namely Temporary Syirkah Funds and Good Coorporate Governance. The amount of use of Temporary Syirkah Funds actually had an impact on the poor performance of existing companies while the quality of corporate governance did not have an impact on the performance optimization in Bank Muamalat Indonesia.

Item Type: Thesis (S1)
Uncontrolled Keywords: Maqashid Syariah Index, Dana Syirkah Temporer, Good Coorporate Governance
Subjects: H Social Sciences > HG Finance
L Education > L Education (General)
L Education > LB Theory and practice of education > LB2300 Higher Education
L Education > LG Individual institutions (Asia. Africa)
Divisions: Fakultas Pendidikan Ekonomi dan Bisnis > Ilmu Ekonomi dan Keuangan Islam
Depositing User: Maula Harfi BR
Date Deposited: 11 Sep 2023 01:02
Last Modified: 11 Sep 2023 01:02
URI: http://repository.upi.edu/id/eprint/103315

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