ABSTRACT

This research aims to analyze the performance of a sharia bank based on the approach of Sharia Maqashid Index. This research is a quantitative descriptive that describes performance of maqashid sharia on general sharia banks in Indonesia, using three indicators: educating individuals, upholding justice, and maintaining the welfare. The samples considered in this research are 12 public sharia banks. The type of data used is the secondary data obtained from the annual reports that are published on their official website. Based on the data analysis, it shows that the sharia maqasid performance in Indonesia is generally still low on average. Based on the data analysis, a conclusion is drawn that the ratio of the performance Sharia Maqashid Index from 2017 to 2020 has not reached 50%. This is seen from the three sharia maqashid indicators of education, justice, and welfare. The highest rank of the Sharia Maqashid Index is Bank Panin Syariah (40.59%) and the lowest one is BTN Syariah with 20.74%. For further research, it does not only focus on the Maqashid Sharia Index but also uses several other variables, such as good governance of sharia business.