期刊名称：IJIBE (International Journal of Islamic Business Ethics)
印刷版ISSN：2502-0633
电子版ISSN：2502-4647
出版年度：2018
卷号：3
期号：1
页码：365-382
DOI：10.30659/ijibe.3.1.365-382
出版社：Fakultas Ekonomi Universitas Islam Sultan Agung
摘要：Every single effort or process taken by Islamic bank to maximize output should also uphold Islamic values, so that maqashid sharia (maslahah-sharia objectives) would be authomatically achieved.There were some research conducted to measure Islamic bank performance using maqashid sharia framework.However, these studies were not explicitly addressing the issue of cost-saving strategies within the framework of efficiency measurement.It is therefore this paper aims to have efficiency and maslahah measurement in one assessment framework that is maslahah-eficiency quadrant (MEQ).There are three aspects measurement of maslahah, namely education, justice, and welfare as maqashid sharia index (MSI).Hence, in order to measure efficiency level of Islamic Banking Industry especially Sharia Business Unit, this study use Data Envelopment Analysis (DEA) method and employ Banxia Frontier Analyst 3.1 for data analysis.Within the MEQ framework, the study revealed that Permata, CIMB, BTN, DKI, Jambi, and Kalbar are excellent since both are within the first quadrant.Whereas Maybank, NISP, Sinarmas, Sumbar, and Sulselbar are considered good at the second quadrant; Danamon, Jatim, Sumut, Riau&Kepri, Kalsel, and Kaltim are fair at the third; and DIY, Jateng, and NTB are poor at the fourth sequentially.It is urge for Islamic bank that are in low level of MSI to have a critical policy to keep in line with the five factor of maqashid sharia apart of having efficiency in order to reach maslahah.
其他摘要：Every single effort or process taken by Islamic bank to maximize output should also uphold Islamic values, so that maqashid sharia (maslahah-sharia objectives) would be authomatically achieved. There were some research conducted to measure Islamic bank performance using maqashid sharia framework. However, these studies were not explicitly addressing the issue of cost-saving strategies within the framework of efficiency measurement. It is therefore this paper aims to have efficiency and maslahah measurement in one assessment framework that is maslahah-eficiency quadrant (MEQ). There are three aspects measurement of maslahah, namely education, justice, and welfare as maqashid sharia index (MSI). Hence, in order to measure efficiency level of Islamic Banking Industry especially Sharia Business Unit, this study use Data Envelopment Analysis (DEA) method and employ Banxia Frontier Analyst 3.1 for data analysis. Within the MEQ framework, the study revealed that Permata, CIMB, BTN, DKI, Jambi, and Kalbar are excellent since both are within the first quadrant.Whereas Maybank, NISP, Sinarmas, Sumbar, and Sulselbar are considered good at the second quadrant; Danamon, Jatim, Sumut, Riau&Kepri, Kalsel, and Kaltim are fair at the third; and DIY, Jateng, and NTB are poor at the fourth sequentially. It is urge for Islamic bank that are in low level of MSI to have a critical policy to keep in line with the five factor of maqashid sharia apart of having efficiency in order to reach maslahah.
关键词：Maslahah-Efficiency Quadrant (MEQ); Maqashid Sharia
index (MSI); DEA; Islamic Bank
