Analisis Komparasi Kinerja Keuangan Perbankan Syariah di Indonesia dan Malaysia Menggunakan Pendekatan Maqashid Sharia Index

Main Authors: Barkah, Tiara Tresnawulan, Danisworo, Dimas Sumitra, Mai, Muhamad Umar
Format: Article info application/pdf eJournal
Bahasa: eng
Terbitan: Jurusan Akuntansi Politeknik Negeri Bandung , 2021
Subjects:
Online Access: https://jurnal.polban.ac.id/ojs-3.1.2/jaief/article/view/2608
https://jurnal.polban.ac.id/ojs-3.1.2/jaief/article/view/2608/2025
Daftar Isi:
  • This research was conducted to analyze the performance of Islamic banking in Indonesia and Malaysia using the Maqashid Sharia Index. The research used Simple Additive Weigting  method and independent analysis t-test. From this research it can be concluded that the performance value of Islamic banking in Indonesia using the Maqashid Sharia Index in 2014-2018 is 1.534 and Malaysia is 0.823. Based on the analysis of the independent t test, there is a significant difference between the average value of Islamic banks in Indonesia and Malaysia with a value of Tcount 2.819>Ttable 2.306, MSI's first goal is to obtain T-count value of 1.189 <2.306. The second objective of MSI is to get the T-count value of 2.327> 2.306. The third objective of MSI with T-count value of 1.856 <2.306 T table. This means that there is a significant difference in financial performance with MSI in Indonesia and Malaysia.