ANALISIS PENGUKURAN KINERJA PERBANKAN SYARIAH DI INDONESIA DAN MALAYSIA DENGAN MENGGUNAKAN MAQASHID SHARIAH INDEX

The research aims to analyze the performance of Islamic Banking in Indonesia and Malaysia during 2016-2018. The performance assessment of Islamic banking is usually only seen from the measurement of financial performance. Islamic banking needs a shifting paradigm in term of their performance measurement which not only limited to the financial performance. This research uses the concept of maqashid shariah index advanced by Abu Zahra. This type of research is quantitative descriptive. Based on purposive sampling technique, the samples obtained were 17 banks in Indonesia and Malaysia or 51 samole that met the criteria. method of data analysis that is used is SAW (The Simple Additive Weigting). The results showed that Islamic banks in Indonesia (22,97%) show better performance in comparison with Islamic banking in Malaysia (22,07%).