Beyond Banking: Revitalisasi Maqāṣid dalam Perbankan Syariah
DOI:
https://doi.org/10.21580/economica.2017.8.1.1823Keywords:
maqāṣid, perbankan syariah, pengukuran kinerjaAbstract
What is the core purpose of Islamic banking? Why is the existence of Islamic banking so important? It can not be denied, the answer of the crucial question about the purpose of establishing Islamic banking is still a fragmentary discussion.If studied more deeply, Islamic banking is an entity that has its own unique characteristics, especially when compared with conventional banking. Therefore, Islamic banking, both in theory and practice, should make paradigm shifts, especially in terms of performance measurement that is not only limited to financial parameters.This study aims to explore the extent to which the revitalization of the concept of maqāṣid in Islamic finance, especially banking. The result shows that the revitalization of the concept of maqāṣid defined by Muhammad Abu Zahrah and Abdul Majid Najjar can be used to measure the performance of sharia banking in a more measurable way.
Apakah sebenarnya tujuan inti dari perbankan syariah? Kenapa eksistensi perbankan syariah begitu penting? Tidak dapat dipungkiri, jawaban dari pertanyaan krusial mengenai tujuan pendirian perbankan syariah masih berupa diskusi sepotong-sepotong. Jika dikaji lebih dalam, perbankan syariah adalah entitas yang mempunyai karakteristik unik dan tersendiri, khususnya saat dibandingkan dengan perbankan konvensional. Oleh karena itu, perbankan syariah, baik secara teori maupun praktik, harus melakukan pergeseran paradigma (shifting paradigm), khususnya dalam hal pengukuran kinerja yang tidak hanya terbatas pada parameter keuangan. Penelitian ini bertujuan untuk menelusuri sejauh mana revitalisasi konsep maqāṣid dalam keuangan syariah, khususnya perbankan. Hasil penelitian menunjukkan bahwa revitalisasi konsep maqāṣid Muhammad Abu Zahrah dan Abdul Majid Najjar dapat digunakan untuk melakukan pengukuran kinerja perbankan syariah secara lebih terukur.
Beyond Banking:Revitalisasi Maqāṣid dalam Perbankan Syariah
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