Strategi Integrasi Maqashid Syariah Dalam Kebijakan Good Corporate Governance Di Perbankan Syariah
DOI:
https://doi.org/10.53958/mt.v5i1.416Keywords:
Maqashid Sharia, Good Corporate Governance, Sharia BankingAbstract
Maqashid sharia is the goal and secret that has been established by Allah SWT as the creator of legal rules that humans must obey as creatures who have been created with the aim of being caliphs on this earth. Good Corporate Governance is a system of good corporate governance in managing the company's resources efficiently, effectively, economically and productively using the principles of openness, accountability, responsibility, independence and fairness in an effort to achieve the goals of establishing the company. The aim of this research is to determine the integration strategy for maqashid sharia in good corporate governance policies in maintaining sharia banking operations. The research method uses a qualitative approach with a literature study type of research. The results of the research are the application of maqashid sharia values in products and operational activities in sharia banking, namely protecting religion, protecting the soul, protecting the mind of both the customer and the bank, protecting property and protecting offspring. In order to increase sharia maqashid values in accordance with the principles that must be implemented by sharia banking, good corporate governance policies must carry out two stages, namely: The need to make the rules and recognition mechanism (endorsement) from the fatwa authority more effective and the supervisory system that supervises it more effective. Bank financial transactions are in accordance with the fatwa issued by the banking fatwa authority.
References
Nasution, J., Nafisah, S., Hasibuan, A. I., & Ramadhani, S. (2022). Implementasi Good Corporate Governance Pada Lembaga Keuangan Syariah (Perbankan Syariah). Jurnal Ilmu Komputer, Ekonomi Dan Manajemen (Jikem), 3491-3506.
Oktavendi, T. (2019). Mewujudkan Maqashid Shariah Dengan Menerapkan Good Governance Business Shariah. Akutansi Dewantara, 82-88.
Setiyobono, R., Ahmar, N., & Darmansyah. (2019). Pengukuran Kinerja Perbankan Syariah Berbasis Maqashid Syariah Index Bank Syariah Di Indonesia : Abdul Majid Najjar Versus Abu Zahrah. Jrap (Jurnal Riset Akuntansi Dan Perpajakan), 111-126.
Annisa , S., Rizal, M., & Herawaty, T. (2021). Studi Literatur: Implementasi Good Corporate Governance Pada Bisnis Keluarga. Jurnal Ilmiah Manajemen Dan Bisnis, 72-83.
Bakhri , S., & Labibi , S. (2021 ). Perbankan Syariah Dalam Tinjauan Maqashid Syariah. Jurnal Ekonomi Dan Hukum Islam , 116-130.
Dewi , G. (2019). Aspek - Aspek Hukum Dalam Perbankan & Perasuransian Syariah Di Indonesia. Jakarta: Prenadamedia Group.
Febriadi, S. R. (2017). Aplikasi Maqashid Syariah Dalam Bidang Perbankan Syariah. Amwaluna: Jurnal Ekonomi Dan Keuangan Syariah, 231-245.
Izzah, R., Purnamawati, G., & Yuniarta, G. (2023). Determinan Kinerja Maqashid Syariah Dengan Corporate Governance Sebagai Variabel Moderasi Pada Bank Umum Syariah Di Indonesia. Imat (Jurnal Ilmiah Mahasiswa Akuntansi) , 207-221.
Keuangan, O. J. (2023 ). Statistik Perbankan Syariah - Juni2023. Jakarta Pusat : Ojk .
Muhammad , A., Siregar , P. A., Nasution, S., Syakir , A., & Harianto , B. (2023). Filsafat Ekonomi Islam . Medan : Febi Uin-Su Press.
Nasution , L. (2018). Manajemen Pembiayaan Bank Syariah. Medan: Febi Uin-Su Press.
Ojk. (2023 ). Statistik Perbankan Syariah - Juni 2023 . Jakarta Pusat : Otoritas Jasa Keuangan .
Pratiwi, L., & Setiawan. (2019). Pengaruh Implementasi Good Corporate Governance Dan Maqashid Al-Syariah Terhadap Profitabilitas Pada Bank Umum Syariah. Sigma-Mu , 56-65.
Pratiwi, N. (2022 ). Analisis Corporate Governance Terhadap Kinerja Maqashid Syariah Dengan Intellectual Capital Sebagai Variabel Mediasi Pada Bank Umum Syariah Periode 2016-2020. Lampung : Uin Raden Intan Lampung .
Prilevi, R., Muhammad, R., & Arifin, J. (2020). Determinan Kinerja Maqashid Syariah Perbankan Syariah Indonesia. Jurnal Kajian Akuntansi, 78-98.
Sa’diyah, M., Gumilar, A., & Susilo, E. (2021). Uji Maqashid Syariah Perbankan Syariah Di Indonesia. Jurnal Ilmiah Ekonomi Islam, 373-385.
Satria, D., Mismiwati , Desiana, L., & Juairiah , S. (2021). Corporate Governance Terhadap Kinerja Maqashid Syariah Dengan Intellectual Capital Sebagai Variabel Mediasi. I-Finance: A Research Journal On Islamic Finance, 31-42.
Sharaswati, K., Wulandari, & Khatimah, K. (2021). Code Of Conduct Of Good Corporate Governance At Sharia Bank Kode Etik Good Corporate Governance Pada Bank Syariah. El-Arbah, 77-85.
Srisusilawati, P., Hardianti, P., Erlianti, N., Pitsyahara, S., & Nuraeni, S. (2022). Implementasi Maqashid Syariah Terhadap Produk Perbankan Syariah. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Islam, 1-11.
Sucipto. (2018). Strategi Berbasis Maqashid Syariah Dalam Meningkatkan Daya Saing Lembaga Keuangan Mikro Syariah Di Jambi. Iltizam Journal Of Shariah Economic Research , 1-19.
Yulianto, M. (2023). Good Corporate Governance Dan Kinerja Maqashid Syariah Pada Perbankan Syariah Asia Tenggara. Al-Tijary : Jurnal Ekonomi Dan Bisnis Islam, 155– 171.
Zatira, D., Sunaryo, D., & Dwicandra, N. (2022). Pengaruh Likuiditas Dan Implementasi Good Corporate Governance (Gcg) Terhadap Financial Distress. Balance Vocation Accounting Journal , 161-171.
