Published date:Oct 30 2023

Journal Title: KnE Social Sciences

Issue title: 5th Social and Humaniora Research Symposium (5th SoRes)

Pages:810–820

DOI: 10.18502/kss.v8i18.14285

Riyang Mardiniriyangmardini30@gmail.comAccounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Bandung Indonesia

Irena Paramita PramonoAccounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Bandung Indonesia

Rudy HartantoAccounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Bandung Indonesia

Fathurahman Marshall AvicennaAccounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Bandung Indonesia

Ilmawati AranniAccounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Bandung Indonesia

Rida AdindaAccounting Study Program, Faculty of Economics and Business, Bandung Islamic University, Bandung Indonesia

This study examines the performance of Islamic Commercial Banks in Indonesia in the pre and post-merger periods based on the combination of the Maqashid Syariah Index of Ibnu Ashur and Abu Zahrah. With three main indicators, namely tahdzib al fard (individual education), iqamah al adl ( justice), and maslahah (welfare). A comparative quantitative method using simple additive weighting (SAW) to measure the weight and performance rating of Islamic banking was used in this study. The results of the study indicated that the Islamic performance of Islamic Commercial Banks in Indonesia was below average. However, the merger has a positive impact on improving the performance of Islamic Commercial Banks in Indonesia in the post-merger period.

Keywords: Islamic performance, Maqashid Sharia Index, merger

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