Transparansi dan Akuntabilitas dalam Tata Kelola PT Indofood: Tinjauan Ekonomi Islam Terhadap Praktik Good Corporate Governance di Era Global

Abstract

This study examines transparency and accountability in the corporate governance of PT Indofood Sukses Makmur Tbk through an Islamic economics perspective. It employs a qualitative case-study design using documentary analysis of the company’s 2023–2024 annual and sustainability reports, relevant Indonesian corporate-governance regulations, international disclosure standards, and selected scholarly literature. The documents are analysed through thematic content analysis, using transparency, managerial accountability, supply-chain disclosure, and Islamic ethical principles as coding themes. The analysis identifies publicly accessible financial and sustainability reporting, formal governance structures, audit arrangements, and risk-management disclosures as important accountability mechanisms. At the same time, public reports alone do not establish the effectiveness of every internal control; supply-chain traceability, the verification of sustainability claims, and the accessibility of non-financial information remain areas requiring continued scrutiny. The study’s contribution is to assess corporate governance through the connected principles of amanah (trust), ‘adl (justice), hisbah (ethical oversight), and maqasid al-shariah (the objectives of Islamic law), rather than treating disclosure solely as regulatory compliance. The findings imply that companies should strengthen verifiable sustainability disclosure and stakeholder grievance channels, while regulators and scholars can use an Islamic governance framework to evaluate the ethical and social dimensions of corporate accountability