ANALISIS DISTRIBUSI LABA BERKEADILAN PADA PERBANKAN SYARIAH DALAM PERSPEKTIF MAQASHID SHARIA INDEX
Abstract
The purpose of this research is to obtain empirical proofs regarding the fair profit distribution as well as the performance of sharia banks in the perspective of maqashid sharia towards Bank Muamalat Indonesia, Bank Syariah Mandiri, and Bank BNI Syariah year 2017. This research was qualitative with mixed method, in which the primary data were obtained through interview, while the secondary data were obtained from the annual report from each bank.
The research result concludes that according to the maqashid sharia index, Bank Muamalat Indonesia has ranked first with score 0,31259, the second rank is Bank Syariah Mandiri with score 0,17205, followed by Bank BNI Syariah with score 0,006711 in 2017. This research is expected to establish fairness in the profit distribution implemented by sharia banks.