Analisis Maqashid Syariah Dalam Annual Report Bank Umum Syariah di Indonesia

Abstract

Islamic Banking must convince the public that all activities carried out must comply with the Islamic principle. One way to show a sense a responsibility for the comitmen of islsmic banking to commitment is through the disclosure of relevant and reliable information through the annual report. This research aims to determine the application of maqhasid sharia in the annual report of Islamic comersial Bank in Indonesia. This research is a type of qualitative research with a proportional sampling technique, totaling 12 respondents. The data collection technique used are annual report documents and questionnaires obtained from the analysis of the published annul report respondent, namely Islamic commercial Bank in Indonesia, inculuding PT. BCA Sharia Bank, PT. Victoria Sharia Bank, PT. Mandiri Sharia Bank, PT. Muamalat Indonesia Sharia Bank, PT Bukopin Sharia Bank, PT. Jabar banten Sharia Bank, PT. BNI Sharia bank, and PT. Dubai Sahraia Bank.The data analysis technique used is coding the selected data. The results of the analysis of Islamic maqhasid anaysisi in annual report of Islamic commercial banks have implemental Islamic maqhasid , although there is still a need for improvements in the quality of human resources on the undesrstanding of Islamic Banking. In prinsciple there are no fundamenta problems with the service provided , thus corporate governance and social responsibility are adequate