KARAKTERISTIK DAN PENERAPAN ISLAMIC CORPORATE GOVERNANCE PADA PERBANKAN SYARIAH
DOI:
https://doi.org/10.30983/fuaduna.v2i2.2072Abstract
As one of the business entities under the umbrella of the unitary state of Indonesia, Islamic banks are also required to implement Good Corporate Governance which will henceforth be abbreviated as GCG. The application of GCG in Islamic banks is important considering Islamic banks are banks that use the principle of profit sharing. GCG is a requirement for Islamic banks to develop well and healthy. Good GCG implementation refers to five principles, namely accountability, transparency, independence, responsibility and fairness. The concept of Good Corporate Governance between conventional banks and Islamic banks is basically the same, but the difference between the two is the existence of Shariah compliance and the existence of the Sharia Supervisory Board (DPS). Islamic banks managed and owned by human resources who have integrity (good morals) and professionals, will encourage the implementation of the principles of good governance (Good Corporate Governance).
References
AAOIFI. (1999). Accounting and Auditing and Governance Standard for Islamic Financial Institutions. Manama, Bahrain: AAOIFI.
Agustianto. (2008). Menyoal Office Channeling Bank Syariah. Artikel Perbankan Syariah.
Antonio, M. S. (2001). Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani Press.
Arifin, Z. (2005). Dasar-Dasar Manajemen Bank Syariah. Jakarta: Pustaka Alfabet.
Asrori. (2014). Implementasi Islamic Corporate Governance dan Implikasinya Terhadap Kinerja Bank Syariah. Jurnal Dinamika Akuntansi Vol. 6, No. 1, Maret 2014, pp. 90-102.
Bank Indonesia. (2009). Peraturan Bank Indonesia Nomor 11/33/PBI/2009 Tentang Pelaksanaan Good Corporate Governance bagi Bank Umum Syariah dan Unit Usaha Syariah.
Binhadi. (3 November 2011). Pokok-Pokok Pedoman GGBS dan Urgensi Kehadiran Pedoman GGBS. Presentasi Pada Seminar Peluncuran Pedoman Umum Good Governance Bisnis Syariah.
Chapra, M. U., & Ahmed, H. (2002). Islamic Governance In Islamic Financial Institutions. Jeddah: Islamic Research and Islamic Institute, Islamic Development Bank.
Faozan, A. (2013). Implementasi Good Corporate Governance dan Peran Dewan Pengawas Syariah di Bank Syariah. Jurnal Ekonomi Islam Volume VII, No. 1, Juli 2013.
Komite Nasional Kebijakan Governance. (2011). Pedoman Umum Good Governance Bisnis Syariah (GGBS).
Maradita, A. (2014). Karakteristik Good Corporate Governance Pada Bank Syariah dan Bank Konvensional. Yuridika : Volume 29 No. 2, Mei-Agustus 2014.
Sutedi, A. (2009). Perbankan Syariah: Tinjauan dan Beberapa Segi Hukum. Bogor: Ghalia Indonesia.
Undang-Undang Republik Indonesia Nomor 21 Tahun 2008 Tentang Perbankan Syariah.
Downloads
Submitted
Accepted
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0. that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
