The 16th Annual International Conference on Islamic Studies (AICIS) 2016 1

QUANTIFYINGTHE PERFORMANCE OF ISLAMIC BANK

THROUGH THE INDEX OF MAQASHID SHARI’AH:
A STUDY IN SAFIR BPRS OF CURUP

Ihsan Nul hakim and Aldo Ivani Agam

Department of Shari’ah and Islamic Economics
STAIN Curup (Curup State Islamic College), Bengkulu
sanulki_74@yahoo.com
aldoivanoa@gmail.com

Abstract
This research was conducted to understand and develop Maqasidshari'ahto be an index to measure the
performance of Islamic banks. As to be able to achieve maqasid sharia, a bank should be able to guard
toward the religion, life, intellect, lineage and property. The research was conducted at Safir BPRS
(Islamic Rural Bank) of Curup using maqasid shariah approach based on three perspectives: business
perspective, social perspective and compliant with shari’a- perspective. The approach adopted
Research and Development method while the testing model was using descriptive method with the
support of descriptive statistics and indexation. By analyzing the ten developed indicators of assessing
the performance index, the analysis of data from each perspective showed the following results: from
the business perspective ended at 2,785 points, from the social perspective ended at 0.875 points, and
from the complaint perspective ended at 2.875 points. Thus, the results pertaining to the performance
index of Safir BPRS of Curup in the perspective of maqasid shari’a reached 62.5%, and it therefore
can be determined that Safir BPRS of Curup achieved the second level or could be awarded the title of
Star II.
Keywords: performance, Islamic bank, maqashid shari’a, Safir BPRS

Pendahuluan widely dominated the world nowdays, the

Islamic Economics is a term used to
refer to an economic system which mostly
differs from other economic systems in the
world. This is an economic system which
is basically based on the teachings of
Islam, whose strategies and purposes are
coming back to the objective of Shari’a its
self. Being different from the convensional
or secular economic system that has
objective of Islam (maqāśid sharī’a) is not
merely confined on material motives, but
also lays stress on the certain aims of
humanitarian welfare (falah) and good life
(haya thayyiba), which conveys very
important requirement for establishing
brotherhood and social-economical justice

Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016
in the community, either in the term of
material aspects or spiritual needs.1
Islamic bank is a banking institution
compliant with the principels of Islamic
law that is innitiated by the muslim
scholars based on Islamic economic
concepts. In order to meet the objective of
Islamic economic, namely falah which has
existed since the early Islam, maqāśid
sharī’a can be adopted as basic
requirement for Islamic banking to make
falah possible. Shari’a compliant financial
institutions as well as Islamic banking
bring out noble missions and high noble
goals, that is profit-oriented and social
oriented. In practice, all principles in line
with both of the goals should be regarded
as more important than another. The
evidence of the social role of Shari’a bank
to mention some examples here are
employing a product called qard al-hasan
(the good loan) and distributing the funds
of ZIS (zakat, infaq and shadaqa).
According to Veithzal Rivai, it is
imperative that a corporation make a
regular or periodical analysis on its
performance. This also applies to banking
institutions, not only for the benefit of the
owners and government but also for the
improvement of the management of the
bank. Under the authority of Bank
1
M. Umer Chapra, Islam Dan Tantangan
Ekonomi, Islamisasi Ekonomi Kontemporer
(Surabaya; Risalah Gusti, 1999) hlm. 8-9
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2
Indonesia, such an evaluation is regarded
important efforts in understanding the
recent situation and valuable outlook in
making business policies in the future.
This performance analysis includes all
aspects of banking institutions, either their
system or their operation.2
The performance of Islamic Banking
serves an evaluative outlook of the quality
level that a Shari’a bank achieved in term
of financing, marketing, collecting and
funding. This evaluation is important
because it will help to understand and
analyze how extent banking activites have
been conducted in their relation to the
achievement of the vision of the bank. This
evaluation will provide some consideration
for a bank manager to make improvement
in the future.
According Yuwono as quoted by
Muhammad Syafii Antonio, the evaluation
of the performance of Islamic banking has
been focused so far on calculating the
conventional finance-ration like CAMELS
(Capital, Asset, Management, Earning,
Liquidity, Sensivity of Market Risk) and
EVA (Economic Value Added). It is
obvious that there exist some weaknesses
of practicing such an evaluation.3
2
Veithzal Rivai dkk, Commercial Bank
Management, Manajemen Perbankan dari Teori ke
Praktik (Jakarta; Raja Grafindo Persada, 2013), hal.
459
3
Di antaranya adalah membuat manajer
bertindak secara jangka pendek dan mengabaikan
Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016 3

Because of lack of studies analyzing the bank with regard to these three kinds of
the performance of Islamic banking from perspectives, namely: commercial, socially
the both perspectives, financial aspect and responsible and complaint.
social one, the present research is intended
Research Method
to fill this lacuna and to explore it by
The present research is a kind of
theoretically employing a somewhat
Research and Development (RD), while its
different approach from what is commonly
testing model is using statistical analysis dan
done by conventional banking. As its
indexation. Research and Development
sample, the research chosen Safir BPRS of
method that is meant here is consciously
Curup, Safir BPRS branch of Bengkulu.
and systematically aimed at the searching,
The main question to answer here is to
formulating, improving, developing,
what extent is the performance of BPRS
inventing or field-testing of certain
Safir Cabang Curup as viewed from the
existing products, models, methods,
theory of maqāśid sharī’a (the purposes of
strategies, services, policies or procedurs
the divine law). This research question can
in order to become more innovative,
be specified to the following question:
affective, efficient, productive and
how is its performance as analyzed
meaningful.4 Meanwhile, the type of
respectively from the perspective of
Descriptive Research is used to describe
business, social responsibility and
characteristics of a population or
compliance.
phenomenon being studied, or to explain
Based on the above background and
the connection of two or more
research question, this research generally
phenomena.5 The type of Research and
tries to implement the theory of the
Development in the present study
maqāśid sharī’a as paramount parameter
introduces mathematical operation or
in quantifying the performance of an
model that will be contested by an
Islamic bank from its commercial and
empirical test and will result in the
social aspect. In particular, it attempts to
performance index of Shari’a banking.
find out the extent of the performance of
The research takes palce in BPRS (the
rencana jangka panjang, mengabaikan aspek Rural Lender Bank of Shari’a) Safir of
pengukuran non-keuangan dan asset tetap, kinerja
keuangan hanya didasarkan pada kinerja masa lalu.
Lihat: Syafii Antonio, Yulizar D. Sanrego,
4
Muhammad Taufiq, An Analysis of Islamic Nusa Putra. Research & Delopment,
Banking Performance: Maqashid Index Penelitian Dan Pengembangan Suatu Pengantar.
Implementation in Indonesia and Jordania (IIUM; (Jakarta; Raja Grafindo, 2011), h. 4
5
Institute of Islamic Banking and Finance; 2012), Irawan Soehartono, Metode Penelitian Sosial.
hal. 14 (Bandung: Remaja Rosdakarya, 2004), h. 35

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The 16th Annual International Conference on Islamic Studies (AICIS) 2016
Curup, the capital of Rejang Lebong
regency, Bengkulu province. This is the
only branch of BPRS Safir of Bengkulu set
up for urban operation in the area of
Rejang Lebong regency. So far BPRS
Safir of Curup has managed 842 finances.
Among that total, there were 74 customers
who involved in bad debt in 2015, the
amount which reached 8, 79 % of the total
finances. However, on one side the
Financing to Debt Ratio of this bank was
counted on 77, 08%. It means that BPRS
Safir of Curup is found healthy.6 On other
side, its Return On Assets (ROA) achieved
the number of 0,22% and its Return On
Equity (ROE) reached the amount of
2,67%.7 From the calculation of both ROA
dan ROE held in Safir BPRS of Curup, it
can be noted that the bank is now in
unhealthy condition.8
It is believed that BPRS Safir of Curup
may improve its performance in order to
compete with other Islamic banks.
Maqāśid sharī’ah will provide the bank
certain parameter to quantify its
performance that is consistent with the
Islamic law (Shari’a) principles. By
implementing this parameter, BPRS Safir
of Curup may conduct ongoing evaluation
and improvement in various sectors such
as service, product innovation, marketing
6
Hikmah Putiriasa, Wawancara, 18 April 2016
7
Ibid.
8
Ibid.
Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah
4
function and office-network development,
and hence embody its mission as a Shari’a-
based rural bank which is enriched with
spirituality and rationality.
To collect valid data, this research
uses certain techniques such as interview,
observation, questionnaire and document.
The informants for the interview are all
staff of BPRS Safir of Curup. The
observation is set up mainly at the bank
and shall be arranged not affected by the
presence of the researcher. Data from
document is derived from letters, brocures,
magazine or books concerning the banking
activities and belongs to a good standard
data.9
The analysis of data derived from
quesionaire uses the formula that is
suggested by Dean J. Champion his book
Basic Statistic for Social Research, as it is
quoted by Andi Muh. Nurul Afdal in his
graduate-thesis. That is, the answer “yes’
shall be totalized and then be calculated in
the following way:10
Σ answer "Ya"
Percentage = Σ total questions x 100%
The result of percentage begins with 0
up to 100 %, and the total of values is
9
Boedi Abdullah dan Beni Ahmad Saebani,
Metode Penelitian Ekonomi Islam Muamalah
(Pustaka Setia; Bandung, 2014), h.213
10
Andi Muh. Nurul Afdal, Studi Pemahaman
Nilai-Nilai Syariah Pada Praktisi Perbankan
Syariah (Studi Pada Pt. Bank Perkreditan Rakyat
Syariah Niaga Madani) (Universitas Hasanuddin;
Fakultas Ekonomi, Jurusan Akuntansi), hal. 51
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The 16th Annual International Conference on Islamic Studies (AICIS) 2016 5

therefore 101 with the statistical minimum
rate (X min) = 0 and the statistical
maximum rate (X max) = 100. The
percentage calculation results in scores
which can be converted into values as the
following:
1. Scope (J)11 = X maks – X min
= 100 – 0 = 100
2. Class (k)12 = 1 + 3,3 Log n
= 1 + 3,3 Log 101
= 1 + 3,3 (2,004) = 7,6132
(totalized into 8)
percentage of scores can therefore be
tolerated because it doest not give much
impact toward the performance of each
indicators.
Theory of Maqāśid Sharī’a
In Arabic, both the term qashd in
singular form dan maqashid in plural form
are derived from the original word qashd,
both of which mean object, target, goal or
purpose.15 From this lexical meaning, it

3. Class-length c13 =𝑘 =
𝐽 100
= 12,5 can be said that maqāśid sharī’ah
8
4. Data distribution with converted etymologically means certain general aims
values can be listed as the for which God revealed Islamic law. The
following:
discussion of maqāśid sharī’ah in the
Percentage (%) Conversion Value books of ushul fiqh (classical legal
0 – 12,5 0,125
13,5 – 25 0,25 theories) is usually intended to be an
26 – 37,5 0,375 attempt to comprehend the overall
38,5 – 50 0,5
51 – 62,5 0,625 purposes as what God has implied in
63,5 – 75 0,75 revealing the divine law.16
76 – 87,5 0,875
Many islamic jurists define maqāśid
88,5 -100 1
Sharī’a as goals or targets that had been
Basically the index number is
disposed by God for the benefit of ummah
statistical measurement to describe the
(society) in revealing the Islamic law.
change of data in the unit of time, place
Some jurists may also call this theory
and another dimension.14 The score result
asrar al-syarī’ah, that are devine screets
in each of the ten indicators shall be
behind the assigned law, like attaining
converted into a mark. Every class (or
social welfare in the world and the
level) in the tabel is derived from
statistical calculation, and any different
15
Oni Sahroni dan Adiwarman Karim.
Maqashid Bisnis Dan Keuangan Islam, Sintesis
11
Nugroho, Sendi-Sendi Statistik (Jakarta: Fiqih dan Ekonomi (Jakarta: Raja grafindo Persada,
Rajawali Press, 1991), Hlm. 62 2015) hlm. 1
12 16
Ibid., hlm. 57 Pujiono.Hukum Islam, Dinamika Per-
13
Ibid., hlm. 62 kembangan Masyarakat Menguak Pergeseran
14
Singgih Santoso, Statistik Deskriptif Kaum Santri (Yogyakarta: Mitra Pustaka, 2012) h.
(Yogyakerta; Andi, 2003) hal. 33 61

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hereafter.17 In addition, it is found that community across etnical boundaries

there are different expressions in and hence assures the religious
mentioning the term of maqāśid sharī’a, freedom and prohibits practicing
like maqāśid al-sharī’a, al-maqāśid al- religious compulsion from one to
shar’iyya fi al-sharī’a dan maqāśid min another.19
shar’i al-hukm. Despite their different b. Protection of life (hifdh al-nafs):
expressions, those terms basically convey preserving rights of living, growing
a similar meaning, namely the objective and developing in a proper way. In
for which the law is revealed by the God. this regard, Islam demands to
A big number of islamic jurists argue establish justice, to fulfill fundamental
that there are five universal protections needs, to get same apportuniy in
which the divine law prioritizes: religion getting a job, to enjoy freedom, to get
(faith), life (honor), intellect (reason), safety, and to avoid oppression and
lineage (progeny) and property (wealth). It another ill-treatment.20
is an abligation for muslim to maintain c. Protection of intellect (hifdh al-aql),
these five core principles of maqasid preserving human’s freedom of
shariah and it is to meet these goals that thinking, speaking, expressing ideas,
Islamic law comprises commands and doing a research and other acadmic
prohibitions in which every muslim must activities. In this regard, Islam strickly
obey them. bans any action of destructing mind or
The National Conference held by intellect by consuming alcoholic
Muslim Scholar Council of Nahdatul drinks, drugs, etc.21
Ulama (NU) held in 1418H/1997 M in d. Protection of progeny (hifdh al-nasl):
Mataram with regard to al-huluq fi al- guarantee human the future of his life,
Islam provides some explanation of what the continuinity of his profession, and
is meant by the five principles as the propagate descendant to be better and
following:18 more qualified. Free sex, edultary and
a. Protection of religion (hifdh al-din): homosex are haram (forbidden),
preserving rights for the adherants to because it is contradictory to the
exercise their religion and faith. In divine aim of preserving lineage.22
addition to this, Islam firmly ensures
religious identities of any grup or 19
Ibid., hlm. 63
20
Ibid., hlm. 64
17 21
Ibid. Ibid.
18 22
Ibid., hlm. 63-64 Ibid.

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The 16th Annual International Conference on Islamic Studies (AICIS) 2016 7

e. Protection of property (hifdh al-mal), In order to get significant progress,

guarantee human the ownership of Islamic bank in its operation must be
wealth, property etc. It also means undertaken and supported with a proper
that it is sinful and prohibited to own and qualified management. By doing so,
other people’s properties through the bank has addressed one of the
exercising unlawful or illegal ways, provisions of maqāśid sharī’a, that the
for instance stealing, corrupting, protection of life (hifdh al-nafs).
robbing etc.23 2. Organizational Structure.
An Islamic bank encourages the
Three Perspetives of Maqāśid Sharī’a
replacement of the employees who operate
Commercial Perspective
banking activities according to their skill
An Islamic Bank may become a
and knowledge. By doing so, the bank has
panacea for Islamic people to look for
met the principle of protection of intellect
some venture capital or fund to run their
(hifdh al-aql).
bussiness. It has been common before that
3. Bussines Ratio
a lot of them feel uncertaint or even find
This calculation will describe how the
them selves hostile to deal with
the recent bussine situation is. The
conventional banks who practice certain
financing condition would be analyzed on
rate of interests in the finance. After the
the basis of general standard that is
presence of Islamic bank, they may engage
prescribed by the bank. This bussine ration
or participate in banking activities without
meets the principle of protection of
psychological barriers. Therefore, it makes
property (hifdh al-mal)
sense why Islamic bank is able to develop
Social Perspective
and increase rapidly in the next, and hence
In his respond to the notion of CSR
become alternative and competitive with
(Corporate Social Responsibility),
the convetional banks which have operated
Muhammad Ghafur argues that a company
long before.
now is not challenged by its responsibility
Due to the perspective of business,
which is based on the concept of “single
there are there indicators used in the
bottom line”, namely “corporate value”
present research as follows.
which is merely reflected in financial
1. Management.
condition. Beside financial, other “bottom

23
Ibid., hlm. 64

Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016
lines” could be social and enviromental.24
The complexity of social problems and the
implementation of desentralized system
have resulted in that CSR become a
promising concept in giving a new
optional panacea in empowering indigent
people.25
It is not sufficient to assure that the
corporate values will have a sustainable
growth only by looking at its financial
condition. The company’s achievement
will be possibly determined when the
company indeedly involves social and
environmental dimensions. It has been a
fact that the society usually reacts and
responds to the company which neglects
social and environmental aspects.26
M.A. Mannan defines Islamic
economics as social values that focus it
study in understanding economical
problems in the society in the religious
prespective.27 An Islamic bank is a real
blueprint of Islamic economics. The
indicators of social responsibility of
Islamic bank are zakat (alms), infaq
(donation) and wakaf (charity).
24
Muhammad Ghafur W., Potret Perbankan
Syariah Terkini (Kajian Kritis Perkembangan
Perbankan Syariah) (Yogyakarta: Biruni Press,
2007), hlm. 136-137
25
Hendrik Budi Untung, Corporate Social
Responsibility (Jakarta; Sinar Grafika, 2008) hlm. 1
26
Muhammad Ghafur W., Op.Cit, hlm. 137
27
M.A. Mannan, Teori dan Praktek Ekonomi
Islam (Yogyakarta; Dana Bhakti Wakaf, 1995),
hlm. 19
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According to M.A. Mannan again,
zakat is the source and center of Islamic
state finance which intergrates moral,
social and economical dimension. With
regard to moral aspect, zakat is
intentionally set up to sweep off the
ambitiousness of the riches. In term of
social aspect, it serves as a specific way of
reducing the proverty prevailing in the
society and warns the rich people of their
responsibility. In field of economics, it
tries to avoid the centrelization of wealth
in the hands of small number of people and
gives the possibility of distributing it
before it becomes bigger and potentially
dangerous in the hand of its owners. Zakat
is actually an obligatory payment for
muslim toward the state.28
In term of the social prespective, there
are several indicators used in analyzing
banking performance. Those indicators can
be summarized in the following:
a. set of ZISWAF (Zakat, Infaq,
Shadaqa and Waqaf) acquisition
b. distribution standard of ZISWAF
c. regional service standard
d. total standard of transforming
mustahiq (the rightful) into
muzakki (benefactor)
The total acquisition and standard
distribution of ZISWAF may fulfil one of
Islamic law purposes, namely the
28
Ibid.,hlm. 256
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The 16th Annual International Conference on Islamic Studies (AICIS) 2016
protection of wealth (hifdh al-mal). It is
because one of the objectives of zakat is to
purify the property of the owner. In other
side, the target area of service and total
standard transformation of mustahiq (the
rightful) into muzakki (benefactor) may
accomplish another Islamic law purpose,
namely the protection of progeny. When
zakat has been distributed to those who are
rightful, it may help them keep on their
lives and in turn will transform them from
being mustahiq (the rightful) to be muzakki
(benefactor).
Compliant Perspective
The standard of compliance with the
principles of Islamic law is a way by
which Islamic financial institution in
confirming the preservation of religion.
Every Islamic bank must entail Dewan
Syari’ah National (National Shari’a
Council). This council should
academically provided with an integrated
qualification, namely a mastery of the
theories of classical Islamic jurisprudence
and modern Islamic economics. These
requirements will guide and lead Islamic
banks to the compliance with
principles of Islamic law.
In this regard, three indicators are
taken into account in order to examine the
performance of Islamic banks:
a. Compliance of product validation with
the Islamic law principles.
Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah
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To ensure the value of protecting
religion (faith), an Islamic bank has to
bring out Islamic provisions as the
foundation of its economic policies.
This can be seen in or reflected on the
validation of its products to be
complaint with Islamic principles. This
indicator is believed to meet one
requirement of maqāśid sharī’a, that is
the protection of religion (hifdh al-
din).
b. Fulfillment of contract validation and
covenant of financing object.
This requirement is intended to protect
customer’s assets that they deposit in
an Islamic bank account. It indicates to
meet one aspect of maqāśid syarī’ah,
that is the protecting of property (hifdh
al-mal).
c. Training and Upgrading Programme
for Bank Personnels.
be
It is necessary that Islamic banks
promote their employees to regularly
increase their skills by holding training
and upgrading program. This indicates
to fulfil the purpose of protecting
intellect or mind (hifdh al-aql).
the
The Performance of Islamic Bank in the
Perspective of Maqashid Shari’a
Bussines Perspective
From the questionnaire results that
regarding the indicators of organizational
structure, there are twelve questions
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The 16th Annual International Conference on Islamic Studies (AICIS) 2016 10

questionnaire with "yes" answers and zero standards that applied in financial
question with "no" answers. Then the institutions. Moreover, to see the
calculation results of questionnaire with efficiency and effectiveness of distributed
respect to the organizational structure was treasures by Islamic banks. Based on the
as follows: results of the answers to questionnaires
12 and interviews which seventeen questions
𝑥 100% = 100%
1 𝑥 12 questionnaire with "yes"answers and three
Based on the calculation above, that questions with a "no" answer. Then the
indicator of Organizational Structure is in calculation results of the questionnaire in
a position very adequate with a value of connection with Business Ratio was as
100% because it has met all the questions follows:
of the questionnaire and the interview had 16
𝑥 100% = 80%
a positive response. 1 𝑥 20
Another indicator is the management From the calculation above, it can be
standard. Based on the results of the concluded that Business Ratio indicator is
answers to questionnaires and interviews very adequate with a value of 80% because
where there are twenty-questions there are 16 positive responses and four
questionnaire with "yes"answers and zero were negativefrom twenty questions
questions to "no"answer. Then the
Social Perspective
calculation results of the questionnaire
The indicatorsof set ZISWAF
with respect to management was as
acquisitionincludes zakat resource
follows:
mobilization of infaq, sadaqah and waqf
20
𝑥 100% = 100% funds. In addition, the indicators of set
1 𝑥 20
ZISWAF acquisition aims to optimize
From the calculation above it can be
ZISWAF funds. Based on the results of the
concluded that the managementindicators
answers to questionnaires and interviews
is very adequate to have a value of 100%,
which zero question of questionnaire with
because of all the questions of the
"yes" answers and ten questions to "no"
questionnaire and the interview had a
answer. Then the calculation results of the
positive response.
questionnaire in connection with the setof
Another indicator is the ratio of
ZISWAF Acquisitios were as follows:
Business, would describe the financial
0
condition of the performance of Islamic 𝑥 100% = 0%
1 𝑥 10
banks would be judged by the commonly
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The 16th Annual International Conference on Islamic Studies (AICIS) 2016
From the calculation above it can be
concluded that the indicators of set
ZISWAF acquisition are inadequate to
have a value of 0, this is because of the
results of questionnaires and interviews
have a negative response.
Other indicators, ZISWAF
Distribution Standards, aims to explain
and optimize distribution of ZISWAF.
Based on the results of the answers to
questionnaires and interviews which zero
questions with "yes" answers and ten
questions to "no" answer. Then the
calculation results of the questionnaire in
connection with the Distribution Standard
ZISWAF were as follows:
0 mustahiq into muzakki. Based on the
𝑥 100% = 0%
1 𝑥 10
From the calculation above it can be
concluded that an adequate indicator of
Standard Distribution ZISWAF was not to
have a value of zero percent (0%), because
of all the questions of the questionnaire
and the interview had a negative response.
The indicators Regional Service
Standards for the conduct of local
distribution, or in other words more
priority recipients in the neighborhood that
closest to the institution of zakat,
compared to the distribution for the region
sharing. Based on the results of the
answers to questionnaires and interviews
where there are zero questions with "yes"
Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah
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answers and ten questions to "no" answer.
Then the calculation results of the
questionnaire in connection with the
Distribution Standard ZISWAF were as
follows:
0
𝑥 100% = 0%
1 𝑥 10
From the calculation above, it can be
concluded that the indicators Regional
Service Standards was not adequate to
have a value of 0%, because of all the
questions of the questionnaire and the
interview had a negative response.
Mustahik To Muzakki Standard
Number Transformation Indicators was to
explain and optimize their transforming
results of the answers to questionnaires
and interviews which zero questions with
"yes" answers and ten questions to "no"
answer. Then the calculation results of the
questionnaire in connection with the
mustahiq to muzakki Standard Number
Transformation Indicators were as follows:
0
𝑥 100% = 0%
1 𝑥 10
From the calculation above it can be
concluded that the mustahiq to muzakki
Standard Number Transformation
Indicators was not sufficient to have a
value of 0%, because of all the questions
of the questionnaire and the interview had
a negative response.
Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016
Compliant Perspective
Product Approval in accordance with
Sharia principles indicators is an indicator
to identify and explain that the product
was approved and in accordance with the
principles of sharia and refers to the Fatwa
(legal opinion) DSN-MUI. Based on the
results of the answers to questionnaires
and interviews, where there are five (5)
questions with "yes" answers and zero (0)
question with the "no" answer. Then the
calculation results of the questionnaire in
connection with the Product Approval In
accordance with Sharia principles
Indicators are as follows:
4 In Safir BPRS of Curup, the validity
𝑥 100% = 80%
1𝑥5
From the calculation above it can be
concluded that the Product Approval in
accordance with Sharia principles
Indicators that are in a position sufficient
to have a value of 80% for the four
questions of the questionnaire had a
positive response and there is only one
question that has a negative response, in
addition to the questionnaire is also in the
carrying out of the interviews.
Compliance Validation Contracts And
Agreements Objects FinancingIndicators,
has the aim of guarding the treasure of
customers that must be guided to Islamic
banks. Based on the explanation of Hikma
Putriasa, M.Sp which is Bengkulu Branch
Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah
12
Accounting of SAFIR BPRS of Curup,
that in the process of financing must have
valid data at SAFIR BPRS of Curup to
start to go through a notary contract in
accordance to the amount of financing as
the validity and legality so that the
financing agreement was legal. Validation
of the contract has a harmonious and equal
terms, but the binding of such contract
adjusted with a contract agreement.29
Therefore, based on information from the
Hikma Putriasa, M.Sp, that the entire
financing in SAFIR BPRS of has met
compliance validation object financing
contracts and agreements.
of the contract should be fulfilled as
follows:
a. The presence of both parties, ie the
customer and the bank and witnessed
by the notary.
b. This guarantees that a bond in such
financing.
c. Customers who borrow collateral
belonging to someone else (in this
case the guarantee does not belong to
the customer) should invite or include
the owners guarantee legally.
d. For further processing tailored to the
type of guarantee, eg SHM that is
29
Hikmah Putiriasa, Wawancara, 18 April
2016
Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016 13

bound by a notary through the Land calculation results of the questionnaire in

Office.30 connection with The Compliance Training
Based on the above, the result of the Program and Bank Employment Indicators
answers to questionnaires and interviews were as follows:
where there are five (5) questions with 9
𝑥 100% = 90%
"yes" answers and zero (0) question with 1 𝑥 10

the "no" answer. Then the calculation From the calculation above it can be
results of the questionnaire in connection concluded that the fulfillment of Training
with the fulfillment of Contract Validation Program and Banking Employment
And Agreements on Financial Objects Indicators is very adequate to have a value
indicators were as follows: of 90%, with nine answers to the
5 questionnaire had a positive response and
𝑥 100% = 100%
1𝑥5 the question with a negative response.
From the calculation above, it can be The performance index of Safir BPRS
concluded that the fulfillment of Contract of Curup was reviewed from the Rate of
Validation And Agreements on Financial maqasid shari'a from three perspectives
Objects indicators are perfectly adequate that was outlined in the standards that have
to have a value of 100% for all the been assigned. The business perspective
questions of the questionnaire and the covers Organizational Structure,
interview had a positive response. Management and Business Ratio
The Fulfilment Tofraining Program indicators. Social Perspectives covering
and Bank Employment Indicators aims to Set of ZISWAF Acquisition, Distribution
encourage every employee to continuously Standard ZISWAF, Regional Service
improve the ability (skills) through Standards and Mustahiq being Muzakki
compliance training and development Transformation Standard Number.
programs as well as the bank employee Perspective of Compliance with the
making employees professional and Principles of Shari’a includes the
trustworthy in the field. Based on the validation of product in accordance with
results of the answers to questionnaires Sharia, the fulfillment of Validation
and interviews where there are nine (9) Contracts And Agreements on Financial
questions with "yes" answers and one (1) Objects, and the fulfillment of Training
question with a "no" answer. Then the Program and Banking Employment.

30
Ibid.

Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016 14

The performance index of Safir BPRS 6,25

x 100 = 62,5%
10
of Curup was reviewed from maqasid After the result of the formula above,
shari'a can be seen in the following table: it will be determined the performance of
CONVER- Safir BPRS of Curup among the following
PERS- PERCEN-
INDICATOR SION
PECTIVES TAGE
VALUE
Organization 100%
five levels:
1
Structure
Business
Management 100% 1 Level Index Value Award
Business Ratio 80% 0,875 5 90-100 Bintang 5
Set of ZISWAF 0
0,125 4 80-89,9 Bintang 4
Acquisition
ZIWAH 0 3 70-70,9 Bintang 3
Distributin 0,125 2 60-69,9 Bintang 2
Standard
Social Regional Service 0
1 50-59,9 Bintang 1
0,125 No Standar < 50 Bintang 0
Standard
Mustahiq
toMuzakki
transformation
0 0,125 So that the results obtained from the
Standard Number
formulaabove, it can be determined the
Product Validation 80
in accordance with 0,875 performance of SAFIR BPRS of Curup
Shari’a Principles
Fulfilling Contract 100 reached the second level and coud be
Complaint Validation &
1
with Shari’a Agreement on awarded the title of Star II. It is based
Principles Financial Objects
Fulfilling Training 90 maqasid shari'a consists of hifdh al-din,
Program &
1
Banking hifdh al-nafs, hifdh al-aql, hifdh al-nasl,
Employment
Total 6,25 and hifdh al-mal.

The performance of Safir BPRS of Therefore, Safir BPRS of Curup was

Curup was reviewed from maqasid shari'a not sufficient to maintain hifdh al-nasl and
by three aspects of a business perspective, hifdh al-mal, but only fulfilled the Ratio of
social, and adherence to Islamic principles, Business and Compliance Validation
that of these three perspectives there are 10 Contracts and Agreements Objects
indicators. Every aspect would provide a Financing indicatorwhile two other
point of if these aspects are fulfilled by the indicators are not fulfil as set ZISWAF
BPRS Safir and zero points if these aspects Acquisition, and ZISWAF Distribution
are not met by the BPRS Safir. Once it is Standard.
formulated as follows;31
Conclusions

In this study maqasid shari'a can be an

31
Islamic Research And Training
Institute,Developing A Framework For Maqasid index to measure the performance of
Al-Sharia-Based Index Of Socio-Economic
Development,(Jeddah; Islamic Research and Islamic banks where the objects in this
Training Institute, 2014), h.412

Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016 15

research was Safir BPRS of Curup. In Nasl and the hifdh al-Mal that only to
hifdh al-din has Product Fulfillment fulfil the Business Ratio indicator and
Accordance with Syariah Principles Contract Compliance Validation Objects
indicators. In hifdh al-nafs has and Financing Agreement while the two
Management indicator. In hifdh Al-Aql has other indicators are not fulfil likethe set of
Organizational Structure And Training ZISWAF acquisition and ZISWAF
Program and Bank Employment Distribution Standards.
indicators.In hifdh Al-Nasl has Regional
ACKNOWLEDGEMENT
Service Standards and Mustahiq to First of all, I would like to thank to the Only
Muzakki transformation Number Standard God in the universe, ALLAH azza wa jalla, for
indicators. In hifdh Al-Mal has a Business His mercy and guidance in giving us the strength
Ratio, Compliance Validation Contract to complete this research tast as well as making
and Funding Agreement Object, set of the possibility for us to join this international
ZISWAF Acquisition and ZISWAF conference.
Distribution Standard indicator. The Despite of some difficulties, we keep on
results of the analysis in this study can be carrying out this research and successfully
summarized as follows. The performance complete it. Some people deserve a lot of thanks
of Safir BPRS of Curup viewed from the of mine, namely the head of STAIN Curup, the
perspective of Business has 2.875 points head of Syari’ah Department of STAIN Curup,
from questionnaires and interviews have a and the head of the Library of STAIN Curup.
positive response. The performance of Our special thanks is due to Mr. Muhammad
Safir BPRS of Curup viewed from the Solihin as our consultant for his ideas, suggestion
perspective of Social had 0.5 points. Safir and guidance, those who had allowed for me to
BPRS of Curup viewed from the finish this research.
perspective of Sharia Principles And then, we would like to give our thanks
Compliance has 2.875 points. Overall, The and high appreciation to both the head of STAIN
performance of Safir BPRS of Curup Curup and The Head of Research and Sosial
viewed from the Maqasidshari'a gained Service Center (P3M) their supporting not only
6.25 points. We can see the performance administration, policy and fundings. The last,
of BPRS Safir stand on the second level salutation and appreciation to all of our friends
with the title of Star II. It is based on that who give inspiration and support for completing
Safir BPRS of Curup viewed from the thisn task. Thank you very much.
MaqasidShari'ahwas not fulfil thehifdh Al-

Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016
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SHORT BIOGRAPHY
Ihsan Nul Hakim, was born in Padang,
Sumatera Barat, February 12th 1974. He was
graduated from Elementary School and MTS
at Padang on 1987 and 1990.He continued his
study to MAPK in Padang Panjang on 1993.
Then, he studied his S1 of Tafsir Hadist at
IAIN Imam Bonjol Padang and graduated on
1997. At 1999, he passed the prospective of
lecturer candidate and ordered him as lecturer
staff at STAIN Curup. At 2001, he got INIS
scholarship to continue her magister degree of
Islamic Studies at Leiden University.
Nowadays, the writer is finishing his doctoral
degree on Islamic Law at Imam Bonjol
Postgraduate Program of Padang. Besides his
study experiences, he used to be appointed the
chief of some journals or periodical
publications at STAIN Curup. The Journal
article that has be published such as:
Perkembangan Penerapan Ekonomi Islam di
Indonesia (Jurnal al-Isitinbath Stain Curup),
Hukum Merokok menurut Ulama Indonesia
(Jurnal al-Isitinbath Stain Curup), Ijtihad
Kontemporer: Studi atas metode ijtihad
Abdullah Na’im (Jurnal Madania IAIN
Bengkulu), Demokrasi menurut Islam dan
Barat (Jurnal Madania IAIN Bengkulu).
Ihsan and Aldo
The 16th Annual International Conference on Islamic Studies (AICIS) 2016 17

Aldo Ivani Agam, was born in Curup,

Rejang Lebong Ragency, Bengkulu Province
on Juni 18, 1994. In 2000-2006 he went to
school to Curup Elementary School 201. From
2006 to 2009 he studied at Curup Junior High
School 01. In the periode of 2009-2012 he
studied at Curup State Senior Highschool. He
then took his study of Strata 1 in the
department of Islamic Economics of State
Islamic College (STAIN) of Curup and
graduated in 2016. While being a graduate
student, he used to follow an academic
organization in his college, Study Forum of
Islamic Economic (FoKES) which was located
in STAIN Curup. FoKES had an affiliation to
or became a part of Islamic Economic
Sudent’s Forum of Relationship (FoSSEI). In
this forum he used to be the head of Research
Devision in the period of 2014-2015. He also
often got participated in some academic
competition or championship and succeded to
achieve some titles or awards, such as the third
champion on Regional Competition on
Academic Writing for Sumbagsel provinces
held by FoSSEI tahun 2015 and the first
champion on Nasional Olimpiade of Islamic
Ekonomics held by Bogor Agriculture Institut
Pertanian in 2015.

Kinerja Bank Syari’ah Ditinjau dari Index Maqashid Shari’ah Ihsan and Aldo