IMPLEMENTASI MOTIF SOSIAL DAN MOTIF RELIGIUS TERHADAP KINERJA (PERPEKTIF MAQASHID AL-SYARI’ AH )

Abstract

Islamic bank as a business entity is required not only as a company that looking for a profit, but also
perform the function and purpose as a Shariah entity that based on the concept of Maqasid al-Shariah. Every
muamalah or economic activity must be executed in accordance with the values and Islamic principles that
provide flexibility, dynamism and creativity decision making. For companies, the welfare of shareholders,
stakeholders and social environment are the goals that must be achieved, so that Maqasid al-Shariah become
a reference in making strategic decisions related to financial and investment aspects. In achieving corporate
objectives to improve performance, companies are encouraged to take action in the social dimension, namely
the concern for others by implementing of social responsibility programs and payment of zakat as religiously
motivated companies in order to improve the performance of the company. The results showed that social
motives are reflected in social responsibility influence the performance of Islamic banking improvement, as
well as religious motive reflected by payment of zakat effect to improved performance of Islamic banking.