طراحی شاخص تسهیلات قرض‌الحسنه بانکی در چارچوب بانکداری بدون ربا با رویکرد تحلیل محتوا و روش تصمیم‌گیری بهترین–بدترین (BWM)

This study aims to design a measurable, index-based framework for evaluating the performance of Qard al-Hasan facilities within the Islamic banking system. The primary objective is to enhance financial ethics, social responsibility, institutional transparency, and process efficiency. Moving beyond normative descriptions, this research conceptualizes Qard al-Hasan indices as systematic analytical tools for institutional monitoring, ensuring the provision of Sharia-compliant, interest-free facilities oriented toward economic justice. Employing a two-stage exploratory mixed-methods design, the study first utilizes qualitative content analysis of semi-structured interviews with Islamic banking experts to extract key evaluation categories and subcategories. Subsequently, the Best-Worst Method (BWM) is applied to weight and prioritize these elements. Furthermore, practical operational metrics are proposed for each subcategory to facilitate regulatory monitoring and institutional assessment. Findings reveal that the overarching social objectives of Qard al-Hasan-namely poverty reduction, economic empowerment, and social justice-form the core of performance evaluation. Additionally, institutional process quality, equitable resource allocation, and resource cycle sustainability are crucial for operational effectiveness. While not empirically assessing current bank performance, this study provides a weighted, policy-relevant framework for institutional evaluation, suggesting that future research validate and apply this index using quantitative banking data across interbank or cross-country contexts.