ABU ZAHRAH’S MAQASID SHARIA MODEL AS A PERFORMANCE MEASUREMENT SYSTEM
| Autor: | Muhammad Syafii Antonio, Sugiyarti Fatma Laela, Thuba Jazil |
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| Jazyk: | English<br />Indonesian |
| Rok vydání: | 2020 |
| Předmět: | |
| Zdroj: | Jurnal Akuntansi Multiparadigma, Vol 11, Iss 3, Pp 519-541 (2020) |
| Druh dokumentu: | article |
| ISSN: | 2086-7603 2089-5879 |
| DOI: | 10.21776/ub.jamal.2020.11.3.30 |
| Popis: | Abstract: Abu Zahrah’s Maqasid Sharia Model as a Performance Measurement System. This study try to analyze the Abu Zahrah’s maqasid sharia model as a performance measurement system and use it to evaluate the performance of Islamic banks. The method used is a combination of a literature review and a survey of 97 Islamic banks in Indonesia. This study finds three dimensions of maqasid sharia. These are education, justice and community welfare. However, this study also finds that in general, Islamic banks have not yet achieved optimal maqasid sharia performance. The education dimension still has the lowest performance compared to the other two dimensions. |
| Databáze: | Directory of Open Access Journals |
| Externí odkaz: |
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