ANALISIS KINERJA BANK PEMBIAYAAN RAKYAT SYARIAH BERDASARKAN MAQASHID SYARIAH INDEX PERIODE 2014-2016 DI DIY
Abstract
This research aimed at learning about the performance of BPRS in DIY
(Yogyakarta Special Region) by using maqashid sharia index. The data collected
were BPRS reports that were submitted every three months during the finance
report of 2014-2016. The research was a descriptive quantitative research. The
subject of the research was BPRS selected through purposive sampling.
The research used three maqashid sharia index indicators namely
Education Grant, Establishing Justice, and Public Interest. The research also used
seven ratios namely education grant, research training, publicity, functional
distribution, interest free income, profit ratio, and personal income with the
method of maqashid sharia index.
The result of the research indicated that the best performance on maqashid
sharia index was entirely achieved by BPRS Danagung Syariah with the score of
0,273 or 27,3%. The second place was achieved by BPRS Madina Mandiri
Sejahtera with the score of 0,266 or 26,6%. The last place was achieved by BPRS
Mitra Amal Mulia with the score of 0,250 or 25,6%. Meanwhile, the application
of maqashid sharia index on every BPRS in DIY was not implemented entirely
yet since the finance report published by BPRS did not provide the same standard
as written in maqashid sharia index.