DEVELOPING THE PERFORMANCE MEASUREMENT SYSTEM BASED ON MAQA>S{ID FOR ISLAMIC BANKS

: The performance appraisal system for Islamic banks, according to the function and role of Islamic banks, is still not well established and is still in search of ideal forms. Several Islamic economic figures see that the existing Islamic bank performance appraisal system is still profit-oriented and has not considered Islamic banks' social aspects. Apart from having a business function, Islamic banks also have social functions that must be carried out. Using the maqa>s}id al-Najja>r approach, this study developed a performance measurement system based on maqasid for Islamic Banks. Using the Sekaran model, the researcher breaks down the elements of maqa>s}id al-Najja>r into indicators of performance appraisal of Islamic banks to produce a Syaria bank performance measurement system within the framework of the maqa>s}id al-Najja>r. Based on the concept of maqa>s}id al-Najja>r, the developed model in this study is called the performance measurement system based on maqasid (PMSBM) for Islamic banks. This model contains financial and social aspects, so that Islamic banks are more in line with the basic objectives of Islamic economics, namely realizing prosperity for mankind.


INTRODUCTION
The formulation of a Syariah bank performance appraisal system that follows the values, objectives, roles, and characteristics of Islamic banks is still in search of an ideal form. Few multidisciplinary studies that have resulted in integrated and interconnected the Islamic bank performance appraisal system formula as an approach (Mohammed et al., 2015;Prasetiyo & Rofiah, 2021;Tarique et al., 2020). In fact, the emergence and development of Islamic Financial Institutions, including Islamic banks as the spearhead, is shaped by the norms, values , and ethical principles of Islamic economics. Therefore, the assessment of Islamic banks' performance with the right model is very important, so that the performance of Islamic banks remains on track in accordance with the original objectives, roles, and characteristics.
Islamic banks have unique and different characteristics and functions from conventional banks. In addition to having a business function, Islamic banks also have social functions that must be carried out. Therefore, the evaluation and performance assessment of Islamic banks must also be carried out comprehensively according to their role, namely the achievement of business performance (financial) and social performance (Hasan & Andriany, 2015, p. 51;Sucipto, 2003, p. 34) . But unfortunately, the assessment of the social performance of Islamic banks has not received adequate attention. So far, Islamic bank performance appraisals are more likely to assess business performance. In contrast, business performance and social performance are integral parts that go hand in hand because Islamic 79 banks are established and developed to fulfill these two functions. The fulfillment of these two functions is also a unique characteristic of Islamic banks compared to conventional ones.
Islamic banks are developed as an entity based on two inseparable principles: world affairs and religious affairs. These principles must obey and comply with shariah as the basis for all aspects of life. Compliance is not only related to origin worship (ibadah mahdah) but also business transactions (AAOIFI, 2015, p. 5).
The relationship between Islamic banks and religion is in line with social construction theory in the sociology of religion. According to Berger, religion is a social reality. Religion has a strategic role in building a social reality (Berger, 1991, p. 35;Soehadha, 2008, pp. 20-21). Islamic banking is a social reality whose presence cannot be separated from religion. The emergence of Islamic banks is based on the Islamic paradigm. Therefore, the assessment of Islamic banks' performance as a social reality through a religious approach with maqa> s} id al-shari> 'ah as a reflection needs to be done.
Many scholars have discussed maqa> s} id al-shari> 'ah. One of them is 'Abd al-Maji> d al-Najja> r, a Tunisian-born scholar. Al-Najja> r develop maqa> s} id al-shari> 'ah based on the areas of human life. Al-Najja> r tries to dialogue and relate the text to the context of human life. With starting from the concept of maqa> s} id al-shari> 'ah that have developed before and consider the problems that develop in various dimensions of human life, al-Najja> r developed the essential elements in maqa> s} id al-shari> 'ah. Al-Najja> r argued that shariah was revealed for the benefit of humans. Therefore, it deserves and becomes necessary that maqa> s} id el Barka: Journal of Islamic Economics and Business al-shari> 'ah oriented in general to the comprehensive dimensions of human life (Al-Najjar, 2008, p. 56). Based on this, the concept of maqa> s} id al-Najja> r is quite relevant to be used as an approach to formulate an Islamic bank performance measurement system in academic studies.

LITERATURE REVIEW
Maqa> s} id al-Shari> 'ah in the Concept of al-Najjar The term maqa> s} id al-shari> 'ah consists of two words, namely maqa> s} id and shari> 'ah. Maqa> s} id is the plural form of maqs} ad which means purpose, target, final goal. Meanwhile, maqa> s} id what is meant in Islamic shari'ah is the objective or purpose of Islamic law. Some fuqaha' argue that maqa> s} id bush with mas} a> lih} . Al-Juwayni, for example, used the term maqa> s} en and mas} a> lih} } alternately (Auda, 2008, p. 2). Maqa> s} id al-shari> 'ah underwent a long evolution in its development until it finally emerged as a scientific discipline in the mid-20th century with the main character Muh} ammad T} a> hir Ibn 'A< shu> r (d. 1379 H / 1973 M) who played a major role in developing the concept of maqa> s} id which has been built by al-Sha> t} ibi> (d. 790 H) (Mawardi, 2010, p. 178) . Currently, the development of maqa> s} id al-shari> 'ah are in a phase of methodological development. This phase was pioneered by the presence of Ibn 'A< shu> r, which is phenomenal and is positioned as the third pillar in the map of maqa> s} id al-shari> 'ah development. After that, several contemporary maqa> s} id figures emerged who seek to develop maqa> s} id al-shari> 'ah from a concept to an approach in answering current problems. However, the five main elements of maqa> s} id developed by al-Ghaza> li> seem to be a fixed price that remains. Although that does not mean maqa> s} id figures in this phase have no role at all. The positive contribution of maqa> s} id figures in this phase is to relate the five main elements of maqa> s} id with contemporary issues. Jasser Auda, for example, understands that the protection of offspring is a concern for the family. Besides, he understands that property protection is economic development and reduces the gap between economic classes (Auda, 2008, pp. 248-249) . Meanwhile, 'Abd al-Maji> d al-Najja> r, a Tunisian-born scholar, offered the concept of maqa> s} id with a slightly different offer. Al-Najja> r develops maqa> s} id al-shari> 'Ah based on the areas of human life.
Al-Najja> r seeks to dialogue and relate the text to the context of human life. With starting from the concept of maqa> s} id al-shari> 'ah who have developed before and consider the problems that develop in various dimensions of human life, al-Najja> r developed the essential elements in maqa> s} id al-shari> 'ah. Al-Najja> r argued that shariah was revealed for the benefit of humans. Therefore, it deserves and becomes a necessity that maqa> s} id al-shari> 'ah oriented in general to the comprehensive dimensions of human life (Al-Najjar, 2008, p. 56).
According to al-Najja> r, the dimension of al-maqa> s} id al-d} aru> riyyah, better known as al-d} aru> riyya> t al-khams, sometimes it is not entirely appropriate to analyze the various aspects of human life that develop very rapidly. The multiple dynamics in human life must be covered by maqa> s} id al-shari> 'ah (Al-Najjar, 2008, p. 51) . The el Barka: Journal of Islamic Economics and Business thinking reason used by al-Najja> r is known as reasoning with the Islamic anthropocentrism epistemology (Wijaya, 2014, p. 322).
Based on the epistemology of Islamic anthropocentrism, al-Najja> r reformulating maqa> s} id al-shari> 'ah into four dimensions, and each dimension contains two elements. Al-Najja> r confirms that the classification of the maqa> s} id elements which are developed does not mean that each element stands alone to realize mas} lah} ah without being related to other elements. According to al-Najja> r, although each element is interrelated and intertwined, each element has its main characteristics that differ from another (Al-Najjar, 2008, p. 56).
Maqa> s} id reformulation developed by al-Najja> r are: 1) Maintaining the value of human life, which consists of protection of religion (faith) and protection of human humanity; 2) Maintaining human essence, which consists of safeguarding the soul (self) and protection of intellect (mind); 3) Maintaining the human community, which consists of keeping the offspring (prosperity) and maintaining the existence of the human entity (social entity); and 4) Maintaining the material dimension of humans, which consists of preserving wealth and protecting the environment (Al-Najjar, 2008).

METHODS
This study constructs a performance mesurement system for Islamic Banks that includes financial and social aspects using the maqa> s} id al-Najja> r approach. It means that the concept of maqa> s} id al-Najja> r is used as an approach and framework in constructing the performance measurement system for Islamic banks. The researcher breaks down the maqa> s} id al-Najja> r elements become indicators of performance measurement of Islamic banks resulting in a Syariah bank performance measurement system within the framework of the maqa> s} id al-Najja> r concept. Moreover, it uses two analyses, content and domain analysis, to explore and get a holistic understanding of the data and theories. The researcher breaks down the elements of maqa> s} id al-Najja> r using the Sekaran model into indicators of financial and social performance measurement of Islamic banks to produce a syariah bank performance measurement system within the framework of the maqa> s} id al-Najja> r concept.
Islamic banking is a derivative of the Islamic economic system which makes Islam the cornerstone of its paradigm. Therefore, it is very important to develop a performance assessment of Islamic banks so that all activities of Islamic banks are in accordance with Islamic objectives. One way to make Islamic bank activities in accordance with Islam is to assess the performance of Islamic banks based on the maqasid framework.

Overview of the Islamic Bank Performance Assessment System
Information related to Islamic banks' financial and nonfinancial performance is of interest to many related parties from owners, managers, people using Islamic bank services, Islamic bank supervisory authorities, and other parties that are not directly related.
Information on the performance of Islamic banks can be used according to the interests of each party. Among the most widely used Earning is the value-added that is distributed for a broader stakeholder's welfare (Triyuwono, 2011, p. 14).
Islamic bank financial performance is the determination of certain measures to measure the success of Islamic banks in generating profits. The responsibility of management is to improve the company's financial performance. The stakeholder components, such as investors, creditors, and employees, are very concerned about performance. The higher financial performance generated by the company will increase stakeholder assets. Also, an increase in financial performance gives companies many opportunities to improve social performance in all aspects.
In general, the factors in CAMELS and RGEC emphasize more on the financial aspects. Non-financial aspects have a tiny portion, such as management or governance (Good Corporate Governance) factors. The financial part is none other than the profit el Barka: Journal of Islamic Economics and Business aspect. According to Triyuwono, the aspect of assessing the health of Islamic banks is determined so that the financial aspects are maintained, and even with the existing provisions, it is hoped that it will continue to increase from time to time (Triyuwono, 2011, p. 3) .
Indeed, the regulation of Islamic bank health assessment is the basis for ensuring the existence and sustainability of a bank. The presence and sustainability of a bank can be guaranteed if the bank in its operations makes a profit and, in simple terms, the profit is actually intended for shareholders.
Assessment of Islamic banks' performance, which is oriented to the aspects of finance and profit for the interests of shareholders, is not wrong. Of course, this is in the context of the fundamental values contained in the modern economic system. However, according to Triyuwono, if it is viewed from the point of view of shariah ethics, then the performance assessment of a Islamic bank which is only oriented to the financial and profit aspects will look very partial and temporary. In fact, in the context of sharia ethics, social reality (including the reality of the banking business) is an inseparable part of all social and religious systems (Triyuwono, 2011, pp. 4-5) . Apart from financial performance assessment, Islamic bank social performance assessment as a reflection of the social role must also be done.
However, unlike financial performance, corporate social performance is relatively difficult to measure, even though the company's social performance, which is often known as Corporate Social Performance (CSP), has been an academic topic of discussion for decades. The CSP concept has been used in the United States since the mid-1970s. According to Wood, CSP is a configuration of the principles of social responsibility in business organizations and processes, policies, social responsibility programs, and outcomes that can be observed related to corporate social relations (Wood, 2017, pp. 691-693) .
Along with the increasing awareness of many companies about the importance of CSR and increasingly accepted by various parties, an assessment of the company's social performance is also developing.
Several researchers have developed a corporate social performance assesment system. However, the concept of CSR, which is quite varied, has resulted in various social performance asssesment systems as well. With regard to Islamic banks, there have been no researchers who specifically developed an assessment of the social performance of Islamic banks. Several studies have been carried out adapting the CSP concept developed for general company assessment. Among the adapted CSP concepts is Islamic banks' performance assessment using the Islamic Social Reporting (ISR) Index. In addition, there is also a syariah bank social performance asssesment system that is integrated with Islamic bank financial performance assessment, such as the ANGELS model developed by Triyuwono and several other researchers.
The ISR concept emerged as a form of corporate accountability to The first relation is the accountability of Islamic banks to God.
The second relationship is the accountability of Islamic banks to stakeholders. Furthermore, the third relation is the social accountability of Islamic banks to nature. Apart from the points of relation with God, these points of contact are also in line with the concept of CSR, which aims to make companies not only carry out the interests of shareholders but also pay attention to the interests of stakeholders, such as employees, communities, government, consumers, and the environment (Susanto, 2009, pp. 109-118). CSR is a company's concern based on three fundamental principles known as Triple Bottom Lines (3P): Profit, People, and Planet. With this 3P principle, business goals are no longer merely seeking profit and must provide welfare for humans (people) and ensure the sustainability of life in this world (planet) (Alma & Priansa, 2009, p. 191). In detail, the following is the construction of a syariah bank performance appraisal system using a maqa> s} id al-Najja> r perspective. The implementation of this dimension in the performance assessment of Islamic banks is to provide educational scholarships.
The young generation is a precious asset for the sustainability of humankind. One form of protection for offspring is to maintain the younger generation's quality through the support of educational scholarships.
The second dimension in maintaining the social system of society is maintaining the social structure of society. Humans will not be able to carry out their duties as caliphs if they are not incorporated into society's structure. Society consists of various structures.
According to al-Najja> r, maintaining the social structure of society means maintaining the two main elements in it, namely community organization and social relations. Humans as social beings are included in various social institutions. These institutions start from the family as the smallest organization, community organizations, to the government as a formal organization (Al-Najjar, 2008, pp. 157-158 In the study of maqa> s} id al-Najja> r, the property is distinguished from other material dimensions. Although the property is part of the material dimension, the property has different characteristics and specifications from other natural objects' structure. Someone obtains property through work and other methods of obtaining assets. The relationship between property and humans is a relationship of ownership that can rotate and transfer ownership. The implementation of this dimension in the performance assesment of Islamic banks is through revenue redistribution. Income redistribution is a form of Islamic banking social concern. Therefore, income redistribution is included in the category of Islamic bank social performance assesment. Meanwhile, another assessment in the dimension of asset protection is the financial performance assessment of Islamic banks related to profitability, asset quality, liquidity, capital, and sensitivity to market risk. All of them are a form of Islamic bank protection against assets following the objectives of shariah (maqa> s} id).
Another beings is the nature of Allah SWT. Allah created this universe in a balanced and measured manner, both quantitative and qualitative. So that if humans destroy this universe or ignore this universe, then the consequence is that the whole of nature will experience suffering, which will impact human suffering as well.
Based on the overall description of the construction of the financial and social performance appraisal system of Islamic banks in maqa> s} id al-Najja> r perspective above, a summary of the financial and social performance appraisal system of Islamic banks in the maqa> s} id al-Najja> r perspective is as follows: