Measuring Islamic Banking Performance Using Islamic Ethics Perspective

DOI

10.2991/aebmr.k.210121.009How to use a DOI?

Keywords

Maqashid Al-Shari’ah, Islamic Bank, Performance Measurement

Abstract

This article seeks to present a new framework in the performance measurement model of Islamic banks based on the Maqasid Syariah concept. Considering that until now the Islamic Bank performance measurement model still uses conventional measurements such as Camels, Value Added, BSC which are substantially unable to touch and measure Islamic values. While the practice of Islamic banks is to unite the moral and ideological values of Islam in business, social and propaganda. So that the financial aspect is not a top priority and the only one in measuring the success and achievements of Islamic Banks. The performance measurement model based on Maqasid Sharia, brings together financial attributes and sustainable development in individual, economic, ecological and social aspects. It is hoped that the model will be able to provide a new khanasah in translating the “ranking” of successful performance in the halal financial industry, especially Islamic banks.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Satia Nur Maharani
AU  - Setya Ayu Rahmawati
PY  - 2021
DA  - 2021/01/22
TI  - Measuring Islamic Banking Performance Using Islamic Ethics Perspective
BT  - Proceedings of the Conference on International Issues in Business and Economics Research (CIIBER 2019)
PB  - Atlantis Press
SP  - 55
EP  - 62
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210121.009
DO  - 10.2991/aebmr.k.210121.009
ID  - Maharani2021
ER  -