Soediro, Achmad and Meutia, Inten (2018) MAQASID SYARIAH AS A PERFORMANCE FRAMEWORK OF ISLAMIC FINANCIAL INSTITUTIONS. Jurnal Akuntansi Multiparadigma, 9 (1). pp. 11-20. ISSN 20867603
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Abstract
This study aims to build a performance measurement framework of Islamic financial institutions based on Maqasid Syariah. This is done through the interpretation of informant statements from various backgrounds. This research formulates the five elements of maqasid sharia, namely ad din, nafs, al aql, nasl wal ‘ird, and al maal. These elements are the achievement of al maslahah itself. For Islamic financial institutions, all elements must be achieved without discriminating or choosing one of them. In addition, it is also in harmony with the principle of rahmatan lil ‘alamin and khalifatul fil ardh.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 22:16 |
| Last Modified: | 17 Jul 2022 22:16 |
| URI: | http://repository.unsri.ac.id/id/eprint/73890 |
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