Harmonisasi Prinsip Syariah dan Good Corporate Governance: Peran Dewan Pengawas Syariah dalam Membangun Institusi Keuangan Syariah yang Tangguh
Keywords:
Sharia Supervisory Board, Good Corporate Governance, financial institutions, Islamic bankingAbstract
The implementation of good corporate governance in financial institutions, especially in Islamic banking, is important. Given the increasingly rapid growth and development in Indonesia, this is marked by the increasingly widespread network of institutions and products offered. In implementing good corporate governance, there is an institution that plays a role in overseeing the compliance of a financial institution, namely the Sharia Supervisory Board. This study uses a qualitative research method using a literature study approach (library research). Which, in several references, describes the role of the sharia supervisory board as a representative of the implementation of good corporate governance in Islamic financial institutions. The Sharia Supervisory Board in ensuring the compliance of a financial institution related to good corporate governance is by ensuring the implementation of consistent sharia principles, reporting sharia compliance in a transparent and accountable manner, carrying out internal supervision and control, protecting the interests of stakeholders, managing risks better, and providing education and training.
References
Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Metode Penelitian Kualitatif Studi Pustaka. Edumaspul: Jurnal Pendidikan, 6(1), 974–80. https://doi.org/10.33487/edumaspul.v6i1.3394.
Dewi, P. I. (2020). Penerapan Good Corporate Governance (Gcg) Di Lembaga Perbankan Syariah. Jurnal Ilmiah Al-Tsarwah, 3(2), 1–15. https://doi.org/10.30863/al-tsarwah.v3i2.1150.
Faozan, A. (2019). Implementasi Good Corporate Governance Dan Peran Dewan Pengawas Syariah Di Bank Syariah. Jurnal Ekonomi Islam, 7(1), 11.
Fauzi, R. (2020). Pengawasan Dan Audit Internal: Konsep Dan Implementasi. In Penerbit Erlangga.
Ilyas, R. (2021). Peran Dewan Pengawas Syariah Dalam Perbankan Syariah. JPS (Jurnal Perbankan Syariah, 2(1), 42–53. https://doi.org/10.46367/jps.v2i1.295.
Jalu, N., Perdana, P., Zunaidi, A., & Maghfiroh, F. L. (2024). Increasing mustahik welfare through optimizing productive zis funds: lessons from the implementation of the bisa program. AZKA International Journal Of Zakat & Social Finance (AZJAF), 5(1), 37–63.
Julythiawati, N. P. M. (2023). Pengaruh Pelibatan Pemangku Kepentingan Dan Tanggung Jawab Sosial Pada Reputasi Perusahaan. Public Service And Governance Journal, 4(2).
Kartajaya, H., Sula, M. S., Sudirjo, F., Zunaidi, A., & Septiana, A. (2024). Increasing The Competitive Advantage Of Sharia Rural Financing Banks ( BPRS ) Products Through A Marketing Mix Strategy : The Approach Of. WADIAH: Jurnal Perbankan Syariah, 8(2), 26–51.
Khairina, N., & Inayah, N. (2023). Implementasi Good Corporate Governance Pada Bank Syariah. Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 3(3), 185–95. https://doi.org/10.55606/jimek.v3i3.2466.
Lestari, M. D., Melinda, A. E., Sari, M. I., & Sujianto, A. E. (2023). Analisa Peran DPS Dalam Pengawasan Perbankan Syariah Di Indonesia. Jurnal Bintang Manajemen, 1(2), 171.
llyas, R. (2021). Peran Dewan Pengawas Syariah Dalam Perbankan Syariah. Jurnal Perbankan Syariah, 2(1), 47.
Muna, N. El, Zunaidi, A., & Maupe, M. D. (2023). Implementation of the Law. No. 23 of 2011 Concerning Zakat Management in the Empowered Program Through Z-Mart. Et-Tijarie: Jurnal Hukum Dan Bisnis Syariah, 8(2), 119–127. https://doi.org/https://doi.org/10.21107/ete.v8i2.20989
Nafia, N. H. (2019). Kegagalan Penerapan Good Corporate Governance Pada Bank Syariah. Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) 6, 2, 220–33.
Natalina, S. A., & Zunaidi, A. (2023a). Corporate Social Responsibility Disclosure and Profitabilitas: Evidance From Indonesian Mining Companies. Innovation Business Management and Accounting Journal, 2(3), 135–146. https://doi.org/10.56070/ibmaj.v2i3.46
Natalina, S. A., & Zunaidi, A. (2023b). Pandemic Impact on Islamic Financial Literacy: A Study in Bojonegoro Regency. Al Iqtishod: Jurnal Pemikiran Dan Penelitian Ekonomi Islam, 11(2), 19–38. https://doi.org/10.37812/aliqtishod.v11i2.556
Pertiwi, D. (2019a). Implementasi Good Corporate Governance Dan Peran Dewan Pengawas Syariah Di Bank Syariah. Baabu Al-Ilmi: Ekonomi Dan Perbankan Syariah, 7(1), 1–14. https://doi.org/10.20885/lariba.vol7.iss1.art1.
Pertiwi, D. (2019b). Peran Dewan Pengawas Syariah (DPS) Dalam Mewujudkan Good Corporate Governance Di Bank Syariah. Jurnal BAABU AL-ILMI: Ekonomi Dan Perbankan Syariah 4, 1, 1. https://doi.org/10.29300/ba.v4i1.1626.
Rahmah, Z. Z., Yuliani, Mutfarida, B., Zuraidah, & Zunaidi, A. (2024). Penelusuran Peran Waktu dalam Kepuasan Konsumen Kaitannya dengan Kualitas Layanan dan Kesetiaan Konsumen. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis Dan Akuntansi (JEMBA), 1(2), 79–91. https://ejurnal.kampusakademik.my.id/index.php/jemba/article/view/99
Saidurrahman, & Soemitra, A. (2014). Buku Pegangan Profesi Pengawas Syariah Di Bank Syariah Dan Asuransi Syariah. CV. Manhaji.
Salihin, A. (2020). Peran Dan Tanggung Jawab Dewan Pengawas Syariah (DPS) Terhadap Bank Pembiayaan Rakyat Syariah (BPRS) Dana Sejahtera Yogyakarta. Al-Intaj : Jurnal Ekonomi Dan Perbankan Syariah, 6(1), 59. https://doi.org/10.29300/aij.v6i1.2724.
Wahyu, A. R. M., & Anwar, W. A. (2020). Dewan Pengawasan Syariah Pada Bank Syariah (Tinjauan Undang-Undang Perbankan Syariah. Al-Azhar Journal of Islamic Economics, 2(2), 82–93. https://doi.org/10.37146/ajie.v2i2.44.
Zunaidi, A. (2024). Investment of Zakat Funds as an Effort to Improve Dhuafa’s Economy Perspective Yusuf Qardhawi. AZKA International Journal of Zakat & Social Finance, 5(1), 17–35. https://azjaf.zakat.com.my/index.php/azjaf/article/view/128
Zunaidi, A., Kholik, J. A., Maghfiroh, F. L., Mutamimah, A. N. O., & Rahmawati, S. (2024). Climate Change and Sustainable Development: A Collective Approach to Economic Integration in the Islamic World. Al-Tahrir: Jurnal Pemikiran Islam, 24(1), 65-88. https://doi.org/https://doi.org/10.21154/altahrir.v24i1.7510
Zunaidi, A., Maghfiroh, F. L., Athirah, N., & Azmi, M. (2024). Gusdurian Peduli’s Charitable Efforts: Islamic Philantrophy and COVID-19. Tsaqafah Jurnal Peradaban Islam, 20(1), 77–98.
Zunaidi, A., Maghfiroh, F. L., & Setiawan, F. (2024). Empowering Local Communities through Zakat to Achieve Sustainable Development Goals. Iqtishoduna, 20(1), 53–54.