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Title:	Islamic-vision-development-based performance measure for Islamic banks
Authors:	Siti Manisah Ngalim (ZP00069)
Supervisor:	Abdul Ghafar Ismail, Prof. Dr.
Keywords:	Banks and banking -- Religious aspects -- Islam
Issue Date:	14-Sep-2017
Description:	Maqasid-based performance measure for Islamic banks is lacking, especially one that assesses the support given by Islamic banks to fulfil the needs in achieving the development in the light of Maqasid al-Shari'ah. This study addresses the questions of how could and how much Islamic banks in Malaysia support the development in the light of Maqasid al-Shar'ah as proposed by Chapra (2008). Accordingly, the study has four objectives. First, to explore and identify the needs that must be fulfilled to support the development in the light of Maqasid al-Shari'ah. Second, to explore and propose indicators that capture Islamic banks' supports towards these needs. Third, to describe the current Islamic banks' supports via the proposed indicators. Fourth, to explore possible association between the proposed indicators and the financial performance of Islamic banks. It adapts conversion mixed design to execute the research, where conversion of qualitative data into quantitative data was done at the analytical stage. A sample of 16 Islamic banks incorporated in Malaysia over the period of 22 years between 1993 and 2014 is used in this study. 10 needs and 32 indicators within four dimensions were identified based on the work of Chapra (2008). Across all four dimensions, very low support shown throughout the 22-year period. However, all needs are supported collectively, in one year or another and most of the banks show increasing supports throughout the observed period as more players coming into the market. There are also lack of transparency and disclosure of non-financial data of these banks that matters to the indicators. No significant association could be concluded between these indicators and Islamic banks' financial performance due to lack of data. Consequently, a more transparent and relevant non-financial disclosure is called for and Islamic banks are recommend to measure their performance in terms of supporting the achievement of Maqasid al-Shariah using maqasid-based performance measures, such as this.,Ph.D.
Pages:	243
Call Number:	HG3368.A6S593 2017 tesis
Publisher:	UKM, Bangi
Appears in Collections:	Graduate School of Business / Pusat Pengajian Siswazah Perniagaan

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