ANALISIS KEPATUHAN BADAN USAHA PERBANKAN SYARIAH TERHADAP PEDOMAN UMUM GOVERNANSI BAGI ENTITAS SYARIAH DI INDONESIA Peter Leiminata*, Yenny Sugiarti
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Abstract
Abstract — In recent years, there has been an increase in the establishment of standards or guidelines for business entities in Indonesia related to Good Corporate Governance. This is an attraction for the author and is supported by the recently published guidelines, namely the General Guidelines for Government for Sharia Entities. In according to that this research uses a qualitative approach with content analysis techniques by analyzing Good Corporate Governance reports from research subjects with the aim of explanatory research because the writer wants to explain the compliance of Sharia banking business entities especially Bank Syariah Indonesia related to the implementation of Good Corporate Governance based on governance guidelines for Sharia entities in Indonesia and provides evaluation and recommendations for the future related to compliance. This research found that overall Bank Syariah Indonesia can comply with existing principles even though there are still explanations to complete the disclosure of the information so that compliance with the principles can be maximized.
Keywords: good corporate governance, sharia banking, governance guideline
Abstrak— Pada beberapa tahun yang terakhir terlihat ada peningkatan dalam hal penetapan standar atau pedoman bagi badan usaha yang ada di Indonesia terkait Good Corporate Governance. Hal ini menjadi daya tarik untuk penulis serta didukung adanya pedoman yang baru saja dipublikasikan yaitu Pedoman Umum Governansi bagi Entitas Syariah. Untuk itu penelitian dilaksanakan dengan pendekatan kualitatif dengan teknik content analysis dengan cara menganalisa laporan Good Corporate Governance dari subjek penelitian dengan tujuan explanatory research karena ingin menjelaskan kepatuhan badan usaha perbankan Syariah khususnya Bank Syariah Indonesia terkait penerapan Good Corporate Governance yang berdasar pada Pedoman governansi bagi entitas Syariah di Indonesia serta memberikan evaluasi dan rekomendasi untuk masa yang akan datang terkait dengan kepatuhan. Penelitian ini menemukan bahwa secara keseluruhan Bank Syariah Indonesia dapat mematuhi prinsip-prinsip yang ada meskipun masih terdapat catatan-catatan untuk melengkapi informasi yang diungkapkan sehingga kepatuhan terhadap prinsip bisa lebih maksimal.
Kata kunci: good corporate governance, perbankan syariah, pedoman governansi
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