ANALISIS PERBANDINGAN KINERJA PERBANKAN SYARIAH BERDASARKAN KONSEP AL-MAQASHID AL-SYARIAH DI INDONESIA DAN MALAYSIA

Abstract

This study aimed to know whether or not there are significant differences between Indonesian‟s and Malaysian‟s Islamic Banks and analyze the performance based on the concept of Al-Maqashid Al-Syariah using MSI (Maqashid Shariah Index)Value. This study is used data from financial report and other report such as GCG which were provided by each Islamic Bank sample. The whole samples is consist of 6 Islamic Banks in Indonesia and 12 Islamic Banks in Malaysia. The total observation is 72 during four years period (2010-2013). The Kolmogorov- smirnov tests were used to test the normality of data distribution and the hypothesis was test used Two Sample Independent T-Test. The result of this study showed that MSI Values, Second Shariah Objectives called “Establishing Justice” and third Shariah Objectives called “Public Interest” in Indonesian‟s Islamic Banking were significantly different to Malaysia‟s Islamic Banking. While the first Shariah Objectives called “Educating Individual” is not significantly different.