Analisis Penerapan Good Corporate Governance Pada Bank Umum Syariah Berdasarkan Peraturan Bank Indonesia NO.11/33/PBI/2009

Wadiah, Siti; Trihantana, Rully

doi:10.30997/jn.v1i2.235

Cited by 4 publications

(6 citation statements)

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“…According to Bank Indonesia Regulation No.11/33/PBI/2009, the obligation is bank management's compliance with applicable laws and regulations as well as good bank regulations (Wadiah et al, 2015). According to the OECD, directors are responsible for management, supervision of management and accountability to the company and shareholders.…”

Section: Principle Of Accountabilitymentioning

confidence: 99%

“…According to Bank Indonesia Regulation No.11/33/PBI/2009, Accountability is the clarity of functions and implementation of responsibilities of agencies in banks for effective management activities (Wadiah et al, 2015). According to the OECD, the principle can be implemented by clarifying the implementation functions and responsibilities of company organs so that company management can be carried out effectively.…”

Section: Principle Of Accountabilitymentioning

confidence: 99%

“…According to Bank Indonesia Regulation no. 11/33/PBI/2009, professional quality is being able to act objectively and without influence/pressure from any party (independent) and being strongly committed to the development of sharia banking (Wadiah et al, 2015). This principle explains that sharia banking management must be managed professionally or without pressure or influence from other parties to avoid conflicts of interest as much as possible (Dewi, 2020).…”

Section: Professional Principlesmentioning

confidence: 99%

“…Fairness according to Bank Indonesia Regulation no. 11/33/PBI/2009 is justice and equality in implementing stakeholder rights based on agreements and applicable laws and regulations (Wadiah, 2015). This principle demands fair treatment in fulfilling the rights of stakeholders and customers in accordance with applicable laws and regulations.…”

Section: Principle Of Fairnessmentioning

confidence: 99%

“…A bank can only carry out activities and develop its bank if the public believes in taking advantage of the banking products offered. Trust from the community is the main capital for banks to be able to mobilize funds from the community (Wadiah, 2015).…”

Section: Introductionmentioning

confidence: 99%

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Implementation of Good Corporate Governance Principles in Bank Syariah Indonesia Nganjuk Sub-Branch

Mawadah,

Marsudi

2023

etihad

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Introduction: Insufficient implementation of Good Corporate Governance (GCG) is the cause of financial instability which has an impact on deteriorating bank financial performance and causes failure in GCG implementation. This research aims to find out what factors support and hinder the implementation of GCG in Bank Syariah Indonesia Ahmad Yani Nganjuk Sub-Branch. Research Methods: This research uses qualitative research with a descriptive qualitative approach. The data collection methodology consists of observation, interviews and documentation supported by secondary data sourced from the BSI Syariah website. Result: The results of this research show that the implementation of the five GCG principles can be described as follows: the company is transparent in providing various services, various provisions regarding corporate responsibility have been made and implemented. Fairness indicators have also been given great attention in various aspects. However, in the principles of accountability and professionalism, there are still obstacles, including employees not being punctual and not being disciplined regarding their respective job descriptions. Conclusion: The conclusion of this research is that Bank Syariah Indonesia Nganjuk sub-branch has implemented GCG principles even though there are still several factors that cause some indicators to not be optimal. It is necessary to carry out training, evaluation and work monitoring for employees.

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Section: Principle Of Accountabilitymentioning

confidence: 99%

Section: Principle Of Accountabilitymentioning

confidence: 99%

Section: Professional Principlesmentioning

confidence: 99%

Section: Principle Of Fairnessmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Implementation of Good Corporate Governance Principles in Bank Syariah Indonesia Nganjuk Sub-Branch

Mawadah,

Marsudi

2023

etihad

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Islamic Banking Governance in Maqashid Sharia Perspectives: A Systematic Literature Review

Kiranawati

Aziza²,

Nasim³

et al. 2023

SJEKI

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The development of Islamic banking has prompted financial institutions to operate in accordance with Sharia principles. In this context, the role of sharia governance is crucial in supporting banking operations and enhancing bank performance. This study aims to examine the implementation of sharia governance in Islamic banking. To improve the performance of Islamic banks, good governance practices in line with Islamic law are essential, including the application of maqashid sharia principles. A library search was conducted using the Systematic Literature Review (SLR) method to analyze several national and international journal articles published in the past decade. Out of 75 identified articles, 38 were found to be relevant after screening. The results indicate that the implementation of Sharia governance can improve bank performance by adhering to the principles of Maqashid Sharia as a guide. Such implementation would enable Islamic banks to be leaders in the industry, enhance the quality of their services, and ultimately increase the company's value. This study concludes that adherence to the principles of Maqashid Sharia leads to higher bank performance in terms of service quality, which can improve a company's value. The implications of this study offer insights into how the implementation of Sharia governance, based on Maqashid Sharia principles, can affect bank performance in Islamic banking.========================================================================================================ABSTRAK – Tata Kelola Bank Syariah dalam Perspektif Maqashid Syariah: Suatu Kajian Literatur Sistematis. Perkembangan perbankan syariah telah mendorong lembaga-lembaga keuangan untuk beroperasi sesuai dengan prinsip syariah. Dalam konteks ini, peran tata kelola syariah sangat penting dalam mendukung operasional perbankan dalam meningkatkan kinerjanya. Penelitian ini bertujuan untuk mengkaji implementasi tata kelola syariah pada perbankan syariah. Dalam meningkatkan kinerja bank syariah, praktik tata kelola yang baik yang sejalan dengan konsep ekonomi Islam sangat penting, salah satunya dengan penerapan prinsip maqashid syariah. Pencarian data dilakukan dengan metode Systematic Literature Review (SLR) dengan menganalisis sejumlah artikel nasional dan internasional yang diterbitkan dalam satu dekade terakhir. Dari 75 artikel yang teridentifikasi, hanya 38 artikel yang relevan dengan topik kajian ini. Hasil kajian menunjukkan bahwa implementasi tata kelola syariah dapat meningkatkan kinerja bank dengan mengikuti prinsip Maqashid Syariah sebagai panduan. Implementasi tersebut juga memungkinkan bank syariah untuk menjadi yang terdepan dalam industri perbankan, meningkatkan kualitas layanan, dan meningkatkan nilai perusahaan. Kajian ini menyimpulkan bahwa penerapan prinsip Maqashid Syariah dalam operasional bank syariah dapat meningkatkan kinerja mereka dalam hal peningkatan kualitas layanan yang berefek pada peningkatan nilai perusahaan. Implikasi dari penelitian ini memberikan wawasan tentang bagaimana implementasi tata kelola syariah, berdasarkan prinsip Maqashid Syariah, dapat mempengaruhi kinerja bank syariah.

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The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management

Surifah¹

2015

COC

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This research investigates the relationship between corporate governance and preference of earnings management selected by Indonesian banking controlling shareholders. This study uses all banks listed on Indonesian Stock Exchange from 2006 until 2011 as samples. The result shows higher real earning managements and lower accruals discretionary in family-controlled banks and private institution compared to government-controlled banks. Government-controlled banks prefer accrual-based earnings management and real activity-based earnings management through operating cash flow. In the other hand, family-controlled banks and private institutions prefer real earnings management through interest expense and discretionary expenses. Foreign-controlled- banks choose earnings management through discretionary expenses. The implementation of corporate governance in Indonesia banking is high and giving negative impacts both to accrual and real-based earnings management. Concentrated ownership gives positive influences toward the accrual earning management and real earning management through discretionary expenses. The bank size has a positive and significant influence on accrual earnings management, yet its effect is negative and significant on real earning management through interest expenses. The findings contribute to the development of financial accounting literatures because there are small numbers of previous research on accrual discretionary on family-owned companies. Company does not indicate the increase of earnings quality, but it is indeed indicating that controlling family pays more attention on choosing the real activity-based earnings management to cover the expropriation. Accrual discretionary-based earnings management is intra-period reversely thus it cannot cover the permanent expropriation of controlling owners. The research also contributes to the studies of real-based earnings management measurement in banking system which has not been become a concern of research on previous studies.

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Analisis Penerapan Good Corporate Governance Pada Bank Umum Syariah Berdasarkan Peraturan Bank Indonesia NO.11/33/PBI/2009

Cited by 4 publications

References 0 publications

Implementation of Good Corporate Governance Principles in Bank Syariah Indonesia Nganjuk Sub-Branch

Implementation of Good Corporate Governance Principles in Bank Syariah Indonesia Nganjuk Sub-Branch

Islamic Banking Governance in Maqashid Sharia Perspectives: A Systematic Literature Review

The effect of the type of controlling shareholders and corporate governance on real and accruals earnings management

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