What is it about?
The concept of Maqāṣid al-Sharīʿah plays an important role in the establishment of Islamic banks. We attempted to develop a performance measurement based on this concept to analyse the performance of Islamic banks. Doing so is to understand the extent to which the Islamic banks have been actualising Maqāṣid al-Sharīʿah in the banking sector.
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Why is it important?
We identify the efforts of Islamic banks in actualising Maqāṣid al-Sharīʿah in the banking industry. Our finding is significant to challenge the social issue of Islamic banks of being stigmatised to be not in line with Islamic law.
Perspectives
This article sheds new light for the literature of Islamic banking and finance. This article was part of my master dissertation presented during proposal defence in Academy of Islamic Studies, University of Malaya, Malaysia.
Fahmi Ali Hudaefi
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This page is a summary of: Harmonizing and constructing an integrated maqāṣid al-Sharīʿah index for measuring the performance of Islamic banks, ISRA International Journal of Islamic Finance, December 2019, Emerald,
DOI: 10.1108/ijif-01-2018-0003.
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