M Score Performance Measure for Islamic Banks in Malaysia and Indonesia

• Published in: ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL
• Main Authors: Rahim, Memiyanty Abdul; Sulistyowati, Sulistyowati; Latif, Sahraman D. Hadji; Ismal, Rifki
• Format: Proceedings Paper
• Language: English
• Published: E-IPH LTD UK 2024
• Subjects: Environmental Sciences & Ecology
• Online Access: https://www-webofscience-com.uitm.idm.oclc.org/wos/woscc/full-record/WOS:001284873300062

Performance measurement is vital to examine the performance of any institution. Due to the different nature of business operations, processes, and activities in Islamic banks, they have to be measured by a more focused instrument to reflect the Shariah compliance parts and their business nature compared to the conventional banks. This research aims to analyse and compare the M Score (Islamic instrument) performance of Islamic banks in Malaysia and Indonesia. The findings from the computation will indicate which country gains the higher M Score in performance, and this can be used as a benchmarking exercise.