Analysing Banking Compliance from Maqasid Shariah Perspective: Evidence from Islamic and Conventional Bank in Indonesia

نویسندگان

چکیده

Using the Shariah (Islamic legal rulings) and its higher ethical objectives namely maqasid shariah, purpose of this paper is to analyze success Banking in Indonesia. The shariah index (MSI) limited (LMSI) are emphasizes disclosures regarding education, social justice, redistribution wealth. Researchers assess performance selected banks Indonesia from annual reports. Simple Additive Weighting (SAW) technique used calculate sample’s MSI score. Empirical evidence suggests that conventional measurements do not truly reflect IBs’ create a deficiency attaining these banks. This study extends previous literature on evaluating beyond financial return include their identity based scale, particularly over past five years. result reveal there cost achieving as model generated panel data regression which shows significant negative relationship between ROA for Islamic Different results were obtained analyzing mixed banks) using Limited (LMSI). LMSI has positive both happens because elements calculations different.

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ژورنال

عنوان ژورنال: International Journal of Current Science Research and Review

سال: 2023

ISSN: ['2581-8341']

DOI: https://doi.org/10.47191/ijcsrr/v6-i2-69