Analisis Efektivitas Strategi Syariah First Pada Bank Sulselbar : Pendekatan Balanced Scorecard, Shariah Governance, Dan Maqăşid Al-Syariah = Analysis Of The Effectiveness Of The Shariah First Strategy At Bank Sulselbar : A Balanced Scorecard, Shariah Governance, And Maqasid Al-Shariah Approach

This study analyzes the effectiveness of the Syariah First strategy at Bank Sulselbar as an initiative to mainstream Islamic banking services amid increasing competition, digitalization, and compliance demands. The research aims to assess the effectiveness of Syariah First implementation through four perspectives of the Balanced Scorecard and two normative lenses, namely shariah governance and maqāşid al-syariah. In this framework, performance is conceived as an interrelated continuum encompassing capabilities, processes, customer experience, compliance, and public benefit. The study employs a single-case qualitative design at the institutional level, with embedded subunits aligned with the perspectives of learning and growth, internal processes, customers, and finance, as well as the lenses of shariah governance and maqāşid al-syariah. Primary data were obtained through in-depth interviews across three managerial layers top, middle, and lower management complemented by corporate documents such as annual reports, KUD, RBB, RKAP, SOP, and minutes of the Sharia Supervisory Board. The temporal scope covers policy and implementation within the 2024-2025 period. The learning and growth perspective and the internal process perspective were both rated effective (score 4), while the customer and financial perspectives were moderately effective (score 3). The maqāşid al-syariah and shariah governance lenses also achieved a score of 3. This pattern highlights that the primary strengths lie in strategic design, capacity building, and process structuring, whereas financial leverage, customer value internalization, the embedding of maqāşid-based reasoning in business decisions, and supervisory proactivity require further enhancement. Overall, the Syariah First strategy has established a coherent implementation foundation. Nevertheless, due to the singlecase nature and relatively short temporal horizon, the findings are more appropriately interpreted as analytical generalizations rather than statistical ones.