Analisis Implementasi Islamic Corporate Governance Pada Lembaga Keuangan Mikro Syariah Berbasis Pesantren
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Abstract
The purpose of this study was to determine and analyze the implementation of Islamic Corporate Governance in Islamic microfinance institutions boarding school-based namely a study at BWM Almuna Berkah Mandiri Yogyakarta in 2020. This study used a qualitative descriptive approach with Miles and Huberman analysis techniques. Data were collected through observation, interviews, and documentation. This study looks at Islamic Corporate Governance (ICG) on sharia compliance with the representation of ICG principles on the leadership of Rasulullah SAW (shiddiq, amanah, tabligh, fathanah), fair and Shariah Compliance. The results of this study indicate that the implementation of Islamic corporate governance at the Islamic Microfinance Institution of the Micro Waqf Bank (LKMS BWM) Almuna Berkah Mandiri Yogyakarta in 2020 has not been implemented as a whole. When viewed using six indicators of Islamic corporate governance, LKMS BWM Almuna Berkah Mandiri has implemented ICG on the indicators of trust (trustworthiness/accountability), tabligh (delivering truth/responsibility), and fairness (fairness). LKMS BWM Almuna has not fully implemented ICG on indicators of shiddiq, fathanah, and shariah compliance in institutional governance, namely in delivering information to stakeholders, in terms of work experience (educational level) and HR expertise as well as auditing as needed in BWM LKMS governance.
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Analisis Implementasi Islamic Corporate Governance Pada Lembaga Keuangan Mikro Syariah Berbasis Pesantren. (2022). I-Finance: A Research Journal on Islamic Finance, 8(2), 119-136. https://doi.org/10.19109/ifinance.v8i2.13910
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I-Finance by http://jurnal.radenfatah.ac.id/index.php/I-Finance is lincensed under a Creative Commons Attribution-ShareAlike 4.0 International Lisence.
How to Cite
Analisis Implementasi Islamic Corporate Governance Pada Lembaga Keuangan Mikro Syariah Berbasis Pesantren. (2022). I-Finance: A Research Journal on Islamic Finance, 8(2), 119-136. https://doi.org/10.19109/ifinance.v8i2.13910
References
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Triwibowo, A. (2020). Penerapan Prinsip-Prinsip Good Corporate Governance dalam Pengelolaan Wakaf Tunai pada Badan Wakaf Uang Tunai MUI Yogyakarta. Tapis : Jurnal Penelitian Ilmiah, 4(1), 123. https://doi.org/10.32332/tapis.v4i1.1995
Zara Ananda, C., & NR, E. (2020). Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia Tahu 2012-2018). Jurnal Eksplorasi Akuntansi, 2(1), 2065–2082.
Zulhelmy, & Abrar. (2018). Analisis Penerapan Prinsip Tata kelola pada Lembaga Wakaf di Provinsi Riau. Jurnal Ekonomi KIAT, 29(2), 8–19.
Ahyar, H., Andriani, H., & Sukmana, D. J. (2020). Buku Metode Penelitian Kualitatif & Kuantitatif (Issue April).
Asrori. (2014). Implementasi Islamic Corporate Government & Implikasinya terhadap Kinerja Bank Syariah. Jurnal Dinamika Akuntansi, 6(1), 90–102.
Chairani A Br Nasution, & Lubis, F. A. (2016). Analisis Penerapan Prinsip Islamic Corporate Government dalam Peningkatan Kinerja Perusahaan (Studi Kasus Bank Muamalat KCP Sukarami). 7(8), 1–23.
Darwis, S. (2013). Sifat Kedua yang dimiliki oleh pengusaha yang diberkahi.
Erfani, M., Nena, Y., Akuntansi, P., & Ekonomi, F. (2019). Pengaruh Intellectual Capital ( IC ), Good Corporate Governance ( GCG ), Dan Islamic Corporate Social Responsibility ( ICSR ) Terhadap Nilai Perusahan Dengan Profitabilitas Sebagai Variabel Intervening. Ic, 23–37.
Farida, dkk. (2021). Disclosure of Islamic Corporate Governance and Sharia Compliance on Fraud in Sharia Commercial Banks. Urecol Journal. Part A: Economics and Business, 1(1), 39–51.
Fatimatussoleha, A., & Novita. (2020). Implikasi Prinsip Islamic Good Governance Terhadap Kinerja Lembaga Wakaf. Jurnal IKRA-ITH Ekonomika, 3(1), 13–22.
Febriyanti, H., Kamayanti, A., & Riwajanti, N. I. (2022). Islamic Social Reporting Dan Islamic Corporate Governance. Imanensi: Jurnal Ekonomi, Manajemen, Dan Akuntansi Islam, 7(21), 1–12.
Hamzah, E. (2014). GOOD CORPORATE GOVERNANCE DALAM ISLAM. Jurnal Asy- Syukriyyah, 13(2), 73–86.
Muchlis, S., & Resky, R. (2021). Implementasi Islamic Corporate Governance Dalam Mengelevasi Corporate Social Responsbility. Jurnal Akuntansi Dan Governance, 1(2), 121. https://doi.org/10.24853/jago.1.2.121-129
Najib, H., & Rini, R. (2019). Sharia Compliance, Islamic Corporate Governance Dan Fraud Pada Bank Syariah. Jurnal Akuntansi Dan Keuangan Islam, 4(2), 131–146. https://doi.org/10.35836/jakis.v4i2.23
Nasrullah, M. R. (2018). Implementasi Kepemimpinan Islami Dalam Penerapan Prinsip Good Corporate Governance Di Lembaga Keuangan Mikro Syariah. 186.
Nastiti, A. S. (2018). ICG dalam Laporan Tahunan Bank Syariah di Indonesia. Jurnal Ilmiah AKuntansi Indonesia, 3(2), 1–13.
Nur, M. A., Muharrami, R. S., & Arifin, M. R. (2019). Peranan Bank Wakaf Mikro dalam Pemberdayaan Usaha Kecil pada Lingkungan Pesantren. Journal of Finance and Islamic Banking, 2(1), 25. https://doi.org/10.22515/jfib.v2i1.1806
Puspasari, O. R. (2019). Mekanisme Islamic Corporate Governance Pada Kinerja Bank Umum Syariah Menggunakan Islamic Performance Index. Jurnal Riset Keuangan Dan Akuntansi, 4(2), 45–58. https://doi.org/10.25134/jrka.v4i2.1702
Rini, N. (2018). Implementasi islamic corporate governance pada perbankan syariah di indonesia. The International Journal of Applied Business Tijab, 2(April), 33–46.
Shofia Mauizotun Hasanah, R. K. (2019). KONSEP ISLAMIC CORPORATE GOVERNANCE. Iqtishaduna, 10(1), 31–54.
Siti Nur Indah Rofiqoh, R. T. R., Raditya Sukmana, A., & Sulistyowati. (2021). Model Islamic Corporate Governance (ICG) Wakaf Uang Berbasis Kewirausahaan: Studi Multi Kasus di Indonesia dan Malaysia. 14(1), 17–30.
Sodiq, A. (2017). Implementation of Islamic Corporate Governance: A Case Study in BMT NUsantara UMAT MANDIRI Kalidawir Tulungangung. TIJAB (The International Journal of Applied Business), 1(2), 106. https://doi.org/10.20473/tijab.v1.i2.2017.106-112
Suyanto, A. B. &. (2018). Fitri Nur,Audit Internal Lembaga Keuangan Syariah Dalam Prespektif Al Hisabah. 4, 1–14.
Tiara, S., & Ovami, D. C. (2020). Implementasi Islamic Corporate Governance Pada Bni Syariah. Prosiding Seminar Nasional …, 690–694.
Trilaksono, I., Komalasari, A., Tubarad, C. P. T., & Yuliansyah, Y. (2021). Pengaruh Islamic Corporate Governance dan Islamic Social Reporting terhadap Kinerja Keuangan Bank Syariah di Indonesia ( The Effect of Islamic Corporate Governance and Islamic Social Reporting on the Financial Performance of Islamic Banks in Indonesia ). Bukhori: Jurnal Ekonomi Dan Keuangan Islam, 1(1), 11–20.
Triwibowo, A. (2020). Penerapan Prinsip-Prinsip Good Corporate Governance dalam Pengelolaan Wakaf Tunai pada Badan Wakaf Uang Tunai MUI Yogyakarta. Tapis : Jurnal Penelitian Ilmiah, 4(1), 123. https://doi.org/10.32332/tapis.v4i1.1995
Zara Ananda, C., & NR, E. (2020). Pengaruh Islamic Corporate Governance Dan Islamic Corporate Social Responsibility Terhadap Kinerja Perbankan Syariah (Studi Empiris pada Bank Umum Syariah yang Terdaftar di Bursa Efek Indonesia Tahu 2012-2018). Jurnal Eksplorasi Akuntansi, 2(1), 2065–2082.
Zulhelmy, & Abrar. (2018). Analisis Penerapan Prinsip Tata kelola pada Lembaga Wakaf di Provinsi Riau. Jurnal Ekonomi KIAT, 29(2), 8–19.