EKSPLORASI NILAI-NILAI MAQASHID AL-SYARIAH DALAM LAPORAN TAHUNAN PERBANKAN SYARIAH DI INDONESIA (Studi : Bank Mumalat Indonesia, Bank Syariah Mandiri, Bank Negara Indonesia Syariah)

Abstract

Sharia banking has the primary goal of achieving maslaha or benefit. Running the values of maqashid al-Sharia in Sharia banks is a step to realize the benefit. This study aims to understand the existence of values of maqashid al-Sharia in Sharia banking as well as to analyze the reconstruction of reporting the values maqashid al-Sharia in the annual report of Sharia commercial banks in Indonesia. This research uses a qualitative method with semiotic approach. The analyzed data is the annual report of Bank Muamalat Indonesia (BMI), Bank Syariah Mandiri (BSM), and Bank Negara Indonesia Syariah (BNIS), as well as interviews with several sources, namelyAccounting Group of Bank Syariah Mandiri, Accounting and Tax of BMI, Finance Unit of Bank Negara Indonesia Syariah (BNIS), and researcher of the Department of Islamic Economy and Finance Bank Indonesia. The results showed that Sharia banks has performed maqashid al-syariah values with each characteristics. The value of maqashid al-syariah recognized in the form of texts, tables, and pictures. The result also showed that BMI and BSM have the same maqashid al-syariah values. In the other hands, maqashid al-syariah values of BNIS is lower than BMI and BSM. Thus, this study conclude that Sharia banks actually perform maqashid al-syariah values and makes it different from conventional banks that only focuses on economic reality.