This research aims to analyze the comparative performance of sharia commercial banks in Indonesia using the Comparative Performance Index (CPI) and Maqashid Syariah Index (MSI) approaches. This comparison can be seen from the results of the Cartesian diagram between the maqahsid sharia index and the comparative performance index. Apart from that, this research also analyzes whether there is a difference between the Comparative Performance Index (CPI) and the Maqashid Syariah Index (MSI).
This research uses data from quarterly financial reports in annual reports provided by each sample of Islamic commercial banks. This research uses 6 samples of Islamic commercial banks in Indonesia. The number of studies was 144 over 3 periods (2020-2022).
The data analysis method used is measuring the performance of maqashid sharia in sharia commercial banks with the stages of measuring the maqashid performance ratio, then measuring the performance indicators of the three maqashid sharia objectives which then determine the Maqashid Syariah Index (MSI) ranking of sharia commercial banks in Indonesia. Next, calculate the Comparative Performance Index (CPI). After that, determine the Comparative Performance Index (CPI) ranking. Then compare the Comparative Performance Index (CPI) with the Maqashid Syariah Index (MSI) using a Cartesian diagram. Finally, carry out hypothesis testing with descriptive statistical analysis, normality test and t- test (Man Whitney) difference test.
The highest Comparative Performance Index (CPI) research results were Bank BTPN Syariah in the first quarter of 2020, which was 14.41, which was greater than the Comparative Performance Index (CPI) values of other general sharia banks. Judging from the Return On Asset (ROA) ratio of 13.58, Return On Equity (ROE) of 29.77 and Net Profit Margin (NPM) of -0.12. The highest Maqashd Syariah Index (MSI), namely Bank BTPN Syariah, in 2021 quarter 1 was 14.4845, greater than the Maqashid Syariah Index (MSI) values of other sharia commercial banks. Judging from Tahzib Al-Fard (Individual Education) of 5.42983, Iqamah Al-adl (Upholding Justice) of 8.955794, Jalb Al-Maslahah (Improving Welfare) of 0.098901. Comparison of the Comparative Performance Index (CPI) with the Maqashid Syariah Index (MSI). It is known that the value of asyimp. sig.(2-tailed) is 0.886 > 0.05. Thus, it can be said that there is no difference between the Comparative Performance Index (CPI) and the Maqashid Syariah Index (MSI).
Keywords: Performance of sharia commercial banks, Maqashid Syariah Index (MSI), Comparative Performance Index (CPI)

ABSTRAK:
Penelitian ini bertujuan untuk menganalisis perbandingan kinerja bank umum syariah di Indonesia dengan pendekatan Comparative Performance Index (CPI) dan Maqashid Syariah Index (MSI). Perbandingan tersebut dapat dilihat dari hasil diagram kartesius antara maqahsid syariah index dan comparative performance index. Disamping itu, penelitian ini juga menganalisis apakah terdapat perbedaan antara Comparative Performance Index(CPI) dengan Maqashid Syariah Index (MSI).
Penelitian ini digunakan data dari laporan keuangan triwulan di annual roport yang disediakan oleh masing-masing sampel bank umum syariah. Penelitian ini menggunakan 6 sampel bank umum syariah di Indonesia. Jumlah penelitian ini sebanyak 144 selama 3 periode (2020-2022).
Metode analisis data yang digunakan adalah pengukuran kinerja maqahsid syariah pada bank umum syariah dengan tahapan pengukuran rasio kinerja maqashid, kemudian pengukuran indikator kinerja dari ketiga tujuan maqashid syariah yang kemudian menentukan peringkat Maqashid Syariah Index (MSI) bank umum syariah di Indonesia. Berikutnya melakukan perhitunganComparative Performance Index (CPI). Setelah itu menentukan peringkat Comparative Performance Index (CPI). Kemudian melakukan perbandingan Conparative Performance Index (CPI) dengan Maqashid Syariah Index (MSI) melalui diagram kartesius. Terakhir melakukan uji hipotesis dengan analisis statistik deskriptif, uji normalitas dan uji beda t-test (man whitney).
Hasil penelitian Comparative Performance Index (CPI) tertinggi yaitu Bank BTPN Syariah pada tahun 2020 triwulan 1 sebesar 14.41 lebih besar dari nilai-nilai Comparative Performance Index (CPI) bank umu syariah lainnya. Dilihat dari rasio Return On Asset (ROA) sebesar 13.58, Return On Equity (ROE) sebesar 29.77 dan Net Profit Margin (NPM) sebesar -0,12. Maqashd Syariah Index (MSI) tertinggi yaitu Bank BTPN Syariah pada tahun 2021 triwulan 1 sebesar 14.4845 lebih besar dari nilai-nilai Maqashid Syariah Index (MSI) bank umum syariah lainnya. Dilihat dari Tahzib Al-Fard (Pendidikan Individu) sebesar 5.42983, Iqamah Al-adl (Menegakkan Keadilan) sebesar 8.955794, Jalb Al-Maslahah (Kesejahteraan Umat) sebesar 0.098901. Perbandingan Comparative Performance Index (CPI) dengan Maqashid Syariah Index (MSI). Diketahui bahwa nilai asyimp. sig.(2-tailed) sebesar 0.886 > 0.05. Dengan demikian dapat dikatakan bahwa tidak ada perbedaan antara Comparative Performance Index (CPI) dengan Maqashid Syariah Index (MSI).
Kata kunci: Kinerja bank umum syariah, Maqashid Syariah Index (MSI), Comparative Performance Index (CPI)