PENGARUH PENERAPAN NILAI-NILAI ISLAM TERHADAP KINERJA MAQASHID INDEX PADA BANK SYARIAH: STUDI LINTAS NEGARA

Evony Silvino Violita

Abstract


Penelitian ini bertujuan untuk melihat pengaruh penerapan nilai-nilai Islam oleh manajemen bank syariah terhadap kinerja bank syariah yang diukur dengan model Maqashid Index. Data yang digunakan dalam penelitian ini adalah hasil skoring Islamic values dari laporan tahunan sebagai variabel dependen dan nilai Maqashid Index dari beberapa bank syariah dengan aset terbesar di 9 negara yang menguasai pangsa pasar perbankan syariah di dunia. Penelitian ini menggunakan model regresi data panel untuk menguji hipotesisnya. Dari penelitian ini ditemukan bahwa penerapan nilai-nilai Islam oleh manajemen bank syariah mempengaruhi kinerja bank secara positif. Hal ini mengindifikasikan bahwa penerapan nilai-nilai Islam membawa pengaruh positif pada perilaku anajemen dan bank secara keseluruhan, yang kemudian mengawah pada kinerja yang lebih baik.

 


Keywords


nilai-nilai Islam; laporan tahunan; maqashid index; kinerja bank Islam

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