Pengaruh Dewan Komisaris, Dewan Pengawas Syariah (Dps) Dan Direksi Terhadap Kinerja Maqasid Syariah

Rismayani, Gista; Nanda, Ulfa Luthfia

doi:10.25134/jrka.v4i2.1698

Cited by 6 publications

(17 citation statements)

References 1 publication

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“…Dewan direksi mempunyai peran penting dalam menjalankan tata kelola perusahaan, yaitu memonitor dan memberikan nasihat kepada manajemen dalam merumuskan dan melaksanakan strategi perusahaan (Rismayani & Nanda, 2018 2014P.2 menyatakan bahwa, direksi emiten atau perusahaan publik paling kurang terdiri dari 2 (dua) orang anggota direksi dan 1 (satu) orang diantara anggota direksi diangkat menjadi direksi utama atau presiden direktur.…”

Section: Dewan Direksiunclassified

“…11/33/PBI/2009 bahwa Dewan Direksi adalah orang yang bertugas untuk mengelola Bank Umum Syariah agar berjalan sesuai dengan prinsip syariah. Menurut Rismayani & Nanda (2018) direksi mempunyai tugas penting dalam memonitor dan memberikan nasihat kepada manajemen untuk merumuskan dan melaksanakan strategi. Kinerja perusahaan akan meningkat jika dilakukan proses evaluasi dengan salah satu cara yaitu melakukan rapat rutin yang dilakukan oleh anggota dewan untuk dapat memantau kegiatan manajemen dan operasional perusahaan.…”

Section: Rapat Dewan Direksiunclassified

“…Dewan direksi mempunyai peran penting dalam menjalankan tata kelola perusahaan, yaitu memonitor dan memberikan nasihat kepada manajemen dalam merumuskan dan melaksanakan strategi perusahaan (Rismayani & Nanda, 2018). Menurut "Peraturan bank Indonesia No.11/33/PBI/2009, direksi mempunyai tanggung jawab atas pelaksanaan Bank Umum Syariah yang didasarkan atas prinsip kehati-hatian dan prinsip syariah.…”

Section: Rapat Dewan Direksiunclassified

“…Dewan komisaris memiliki tanggung jawab dan wewenang untuk menasehati dan mengawasi terhadap tugas dan tanggung jawab dewan direksi. Dewan komisaris juga akan memonitor apakah direksi menindaklanjuti hasil temuan yang telah direkomendasikan oleh dewan pengawas syariah tentang kepatuhan bank syariah yang telah sesuai dengan prinsip syariah (Rismayani & Nanda, 2018). Sesuai dengan "Pertauran Bank Indonesia No.22/33/PBI/2009, bahwa dewan komisaris wajib melalkukan rapat paling kurang 1 (satu) kali dalam 2 (dua) bulan.…”

Section: Rapat Dewan Komisariunclassified

“…Secara umum, penelitian ini sesuai dengan penelitian yang dilakukan oleh Rismayani & Nanda (2018), bahwa rapat dewan pengawas syariah tidak berpengaruh terhadap kinerja maqashid syariah. Hal tersebut dimungkinkan terkait dengan rapat yang dilakukan dewan pengawas syariah hanya melakukan evaluasi terhadap kinerja maqashid syariah tanpa melakukan tindak lanjut hasil evaluasi yang telah dilakukan seperti yang telah dijelaskan sebelumnya.…”

Section: Pengaruh Rapat Dewan Pengawas Syariah Terhadap Kinerja Maqasunclassified

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Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah

Muhammad

Oktaviyanti

2020

Wahana

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This study aims to determine the effect of Good Corporate Governance as measured by the number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, board of directors meetings, number of board of commissioners, board of commissioners meeting on the performance of sharia maqashid. The sample used in this study is Full-fledge sharia banks in Indonesia based on sharia banking statistics published by the Financial Services Authority as of July 2019. The study was conducted based on an analysis of 72 annual reports and GCG reports obtained from 12 Sharia Commercial Banks in 2013 - 2018. The results of this study indicate that the variables of the board of directors' meeting significantly influence the performance of the Maqashid syariah. While the variable number of sharia supervisory boards, sharia supervisory board meetings, number of board of directors, number of board of commissioners and board of commissioners meeting on maqashid syariah performance.

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Section: Dewan Direksiunclassified

Section: Rapat Dewan Direksiunclassified

“…Dewan direksi mempunyai peran penting dalam menjalankan tata kelola perusahaan, yaitu memonitor dan memberikan nasihat kepada manajemen dalam merumuskan dan melaksanakan strategi perusahaan (Rismayani & Nanda, 2018). Menurut "Peraturan bank Indonesia No.11/33/PBI/2009, direksi mempunyai tanggung jawab atas pelaksanaan Bank Umum Syariah yang didasarkan atas prinsip kehati-hatian dan prinsip syariah.…”

Section: Rapat Dewan Direksiunclassified

Section: Rapat Dewan Komisariunclassified

Section: Pengaruh Rapat Dewan Pengawas Syariah Terhadap Kinerja Maqasunclassified

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Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah

Muhammad

Oktaviyanti

2020

Wahana

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The Effect of Intellectual Capital, Director’s Educational Background, Islamic Social Reporting, and Firm Size on the Performance of Sharia Maqashid

Dwiyanti,

Pratama,

Dirgantari

et al. 2022

JIEI

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This study aimed to determine the effect of intellectual capital, corporate educational background, Islamic social reporting, and measures on the performance of Islamic maqashid. The sample used in this study is Islamic Commercial Banks in 2009-2021 as many as 154 samples. The data analysis technique used is panel data regression model analysis. Using 3 test stages, namely a preliminary test that will determine the model used through the Chow test, Breush, and Pagan Lagrangian multiplier tests, and Hausman test. The results of these three preliminary tests show a model to test the relationship between variables. Then the diagnostic test, namely heteroscedasticity, and autocorrelation, is followed by hypothesis testing. The results of this study indicate that the intellectual capital variable has a positive effect on the performance of maqashid sharia. This shows that the maximum use of intellectual capital can improve the performance of maqashid sharia. Educational background has a positive effect on the performance of maqashid sharia, the higher the quality of the board's resources the ability to manage information properly improves the performance of maqashid sharia. While the Islamic Social Reporting variable and firm size do not affect the performance of maqashid sharia. Information in Islamic Social Reporting does not have much to do with maqashid sharia activities.

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Maqashid Sharia Performance Determinants Sharia Commercial Banks in Indonesia

Yulianto¹,

Ihlashul’amal²,

Yanto³

et al. 2023

Advances in Social Science, Education and Humanities Research

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The purpose of this study is to examine the effect of the number of SSB members, the education level of the SSB, the frequency of SSB meetings, profit sharing financing, and qardh financing on the performance of maqashid sharia. Measurement of the performance of maqashid sharia in this study uses the Maqashid Sharia Index (MSI) developed by [1]. The population used is sharia commercial banks listed on the Financial Services Authority (OJK) in 2015-2019. The sampling technique used was purposive sampling with 45 analysis units were processed. Research data collection method using documentation method. The data analysis techniques used were descriptive statistical analysis and inferential statistical analysis. Hypothesis testing uses multiple linear regression analysis test tools. The results show that profit sharing financing has a significant positive effect on the performance of maqashid sharia. Meanwhile, the number of SSB members, the education level of the SSB, the frequency of SSB meetings, and qardh financing had no significant effect on the performance of maqashid sharia. The conclusion of this research is the more revenue sharing financing that is distributed, the performance of the maqashid sharia at Islamic commercial banks will also be better.

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Pengaruh Dewan Komisaris, Dewan Pengawas Syariah (Dps) Dan Direksi Terhadap Kinerja Maqasid Syariah

Cited by 6 publications

References 1 publication

Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah

Dampak Tata Kelola Bank Syariah Terhadap Kepatuhan Syariah Berbasis Maqashid Syariah

The Effect of Intellectual Capital, Director’s Educational Background, Islamic Social Reporting, and Firm Size on the Performance of Sharia Maqashid

Maqashid Sharia Performance Determinants Sharia Commercial Banks in Indonesia

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