ANALYSIS OF IMPLEMENTATION OF THE GOOD CORPORATE GOVERNANCE PT. BANK BNI SYARIAH BRANCH OF TASIKMALAYA

PT. Bank BNI Syariah is one of the best Islamic banks, which obtained the best award as the most efficient bank and first ranked in the category of best good corporate governance report. So, this study aims to explore the extent of implementation of good corporate governance in PT. Bank Syariah Branch Tasikmalaya. This study is field research using the inductive method and content analysis approach. Data collection is using primary and secondary data through observations, interviews, and documentation. The results indicate that PT. Bank Syariah Branch Tasikmalaya has implemented good corporate governance principles by well according to the Islamic perspective. Described about it that bank has implemented “anti-graft” accordance with al-Amanah}-al-Jama>’ah}-al-Hasanah} as a slogan in doing work; al-Tawhi>d and al-Rid}a as the basis for forming personal character; every Dhuhur and Ashar prayer, the office is temporarily closed; Tarhib Ramadhan as routine program every June 19 by holding an MHQ competition.

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Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia Serta Pengaruhnya Terhadap Tingkat Pengembalian dan Risiko Pembiayaan

Jurnal Reviu Akuntansi dan Keuangan ◽

10.22219/jrak.v2i1.702 ◽

2012 ◽

Vol 2 (1) ◽

pp. 195 ◽

Cited By ~ 1

Author(s):

Dhaniel Syam ◽

Taufik Najda

Keyword(s):

Corporate Governance ◽

Regression Model ◽

Negative Impact ◽

Secondary Data ◽

T Test ◽

Islamic Banks ◽

Return On Assets ◽

Implementation Quality ◽

Good Corporate Governance

This research aims to explain the quality of Good Corporate Governance implementation in Islamic Banks in Indonesia, and examines its effect toward return and financings risk. Data used in this reasearch is secondary data. The Islamic Banks’s Good Corporate Governance implementation quality is measured by 70 indicators divided into 11 factors adabted from appendix 4 of SE. BI. No.12/13/BPbS on april 30th 2010, return is measured by return on assets ratio (ROA), and the Non-performing financings (NPFs) ratio is used as financings risk proxy. The effect of independent variable toward dependent variable is analized using simple linear regression model, while t test is used to examine the effect signification. The results show that the Islamic Bank’s Good Corporate Governance implementation quality is good proven by mean of compostite value 1.66, Whereas the t test result on regression model shows that the quality of Good Corporate Govenance implementation doesn’t impact the return (t-count -.477< t-table 2.015), but it has a negative impact on financings risk of Islamic Banks in Indonesia (t-count 2.773 > t-table 2.015). Keyword: Good Corporate Governance, Return, Financings Risk, Islamic Bank.

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Good Corporate Governance Pengaruhnya Pada Kinerja Keuangan Perbankan Syariah di Indonesia

Jurnal Akuntansi Terapan dan Bisnis ◽

10.25047/asersi.v1i1.2758 ◽

2021 ◽

Vol 1 (1) ◽

pp. 83-94

Author(s):

Lely Ana Ferawati Ekaningsih ◽

Futhri Izza Afkarina

Keyword(s):

Corporate Governance ◽

Financial Performance ◽

Financial Management ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Islamic Banking ◽

Islamic Banks ◽

Average Value ◽

Good Corporate Governance

The implementation of GCG is very important in a bank to improve banking performance, especially the financial performance of Islamic banking. Financial performance is one of the tools used to measure whether the banking performance is going well or not. This study aims to analyze the effect of Good Corporate Governance (GCG)/X on financial performance (ROA)/Y. This type of research is quantitative, using secondary data. The population is all Islamic banks registered with the OJK. While the sampling technique used purposive sampling method, namely 8 Islamic banks which were then multiplied by 3 years until the final sample was 24 samples. The data analysis technique used simple linear regression analysis. The results of this study indicate that GCG has a significant effect on financial performance. This is evidenced by the composite average value of Islamic banking which has the predicate "Good". While the average value of the ROA has increased. This research is in accordance with the statement that the implementation of GCG is very useful for improving financial performance, the better the GCG, the better the performance. Keywords: Good Corporate Governance, ROA, Islamic Financial Management

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Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia

JURNAL AKUNTANSI DAN KEUANGAN ISLAM ◽

10.35836/jakis.v2i2.44 ◽

2019 ◽

Vol 2 (2) ◽

pp. 107-126 ◽

Cited By ~ 1

Author(s):

Dedhi Ana Mey Saramawati ◽

Ahmad Tarmizi Lubis

Keyword(s):

Corporate Governance ◽

Content Analysis ◽

Exploratory Study ◽

Supervisory Board ◽

Financial Statement ◽

Reporting Standards ◽

Islamic Banks ◽

Unit Of Analysis ◽

Analysis Methodology ◽

Good Corporate Governance

This research is an exploratory study aimed to measure and assess sharia compliance inthe framework of implementation of Good Corporate Governance in Sharia BankingIndonesia based an indicators used. That the results of this study can be compared byresearch of other similar, used indicators is an indicator that has been adapted from twoearlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of DisclosureApplication of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. Theannual reports are used GCG Implementation report and Financial Statement period2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.

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STUDY OF GOOD CORPORATE GOVERNANCE IMPLEMENTATION IN LISTED STATE-OWNED ENTERPRISES THROUGH A CONTENT ANALYSIS METHOD OF ANNUAL REPORTS

Journal of Applied Finance & Accounting ◽

10.21512/jafa.v3i1.161 ◽

2010 ◽

Vol 3 (1) ◽

pp. 35-46

Author(s):

Sally Marcelina Djauhari ◽

Raymondus Parulian Sihotang

Keyword(s):

Corporate Governance ◽

Content Analysis ◽

Data Collection ◽

Annual Report ◽

Annual Reports ◽

Average Score ◽

Analysis Method ◽

Good Corporate Governance ◽

Content Analysis Method ◽

Monitoring Performance

Good Corporate Governance (GCG) is a concept of directing and controlling business corporations. This concept specifies the distribution of rights and obligations between the company’s stakeholders and the procedures for taking decisions on corporate affairs. It provides a mechanism through which the company’s objectives are set, and for attaining those objectives and monitoring performance. The main objective of this study is to explore how far the GCG principles have been implemented in listed State-Owned Enterprises (SOE). In addition, the writer compares the GCG implementation among the participant companies as well as across the industries, in which the companies are classified. The method used in the data collection is observation through the company’s annual report (content analysis). The writer uses GCG Evaluation Manual of Badan Pengawasan Keuangan dan Pembangunan (BPKP) released and endorsed in 2004 by the Ministry of SOE, as the scoring system. The results generated from this study are the company’s scores in implementing the GCG principles. In addition, the writer generates ranking among the participant companies, within the same industry and across the industries. The best company with the highest score in implementing the GCG principles among the participant companies is Aneka Tambang. In addition, the top companies with the highest scores within each industry are Bank BNI (Finance), Indofarma (Consumption Goods), Telkom (Infrastructure, Utility & Transportation), and Aneka Tambang (Mining). Moreover, the best industry with the highest average score of the players is Property & Real Estate.

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EFFECT OF GOOD CORPORATE GOVERNANCE PRACTICES TOWARD THE MOSQUE ACCOUNTING APPLICATION SURVEY OF MOSQUE IN BOGOR

JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) ◽

10.33751/jhss.v3i2.1457 ◽

2019 ◽

Vol 3 (2) ◽

pp. 60-66

Author(s):

Retno Martanti Endah Lestari ◽

Agung Fajar Ilmiyono ◽

Jalaludin Al Mahali

Keyword(s):

Corporate Governance ◽

Data Collection ◽

Financial Management ◽

Secondary Data ◽

Primary Data ◽

Data Sampling ◽

Educational Backgrounds ◽

Good Corporate Governance ◽

Test Application ◽

Governance Practices

This research was designed, one of which is to provide input to the Ministry of Religion and DKM in particular that mosque financial management must be transparent and accountable by applying the mosque accounting application in its implementation so that the targeted financial management of mosque governance can be easily achieved. In reality, as many as 30 mosques were selected in Bogor, that the effect of GCG application on the application of mosques in 30 selected mosques, which involved the principles of accountability, transparency, responsibility, independence and the principle of reasonableness had no influence on the process of applying the mosque application, this is certainly a lack of knowledge the mosque DKM how important is the implementation of good corporate governance. The purpose of this study is to determine the economic characteristics of the area in mosques in the Bogor area and whether the application of good corporate governance can affect the application of mosque accounting applications. This type of research is verification with an explanatory survey. Data collection method using a questionnaire. Data collection techniques from primary data and secondary data. Sampling using a purposive sampling method as many as 30 mosques in the Bogor Region. It can be concluded that the economic characteristics of the area at the 30th Mosque selected, still not evenly distributed, this can be seen from the different educational backgrounds of the DKM Mosque and the different area of the mosque and the results of the research data test application of good corporate governance has no influence on the application Mosque Accounting Application.

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ANALISIS PENGARUH KINERJA KEUANGAN DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi Trisakti ◽

10.25105/jat.v5i1.5246 ◽

2019 ◽

Vol 5 (1) ◽

pp. 123

Author(s):

Hanggi Arinda ◽

Susi Dwimulyani

Keyword(s):

Corporate Governance ◽

Regression Analysis ◽

Data Collection ◽

Sampling Method ◽

Audit Quality ◽

Stock Exchange ◽

Tax Avoidance ◽

Secondary Data ◽

Sales Growth ◽

Good Corporate Governance

The purpose of this study was to examine the influence of profitability, leverage, sales growth, and audit quality to tax avoidance moderated good corporate governance. The population in this study is the registered manufacturing companies in Indonesia Stock Exchange in 2011 until 2017. Election samples by purposive sampling method . The data used in this research is a secondary data obtained from www.idx.co.id. Data collection techniques with technique of documentation. Data were analyzed using multiple regression analysis with SPSS. Based on the analysis, it can be concluded that profitability positively affect tax avoidance and leverage negatively affect to tax avoidance. Good corporate governance can only weaken the positively effect of the profitability to tax avoidance.

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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA BANK UMUM SYARIAH PERIODE 2014-2018

NISBAH JURNAL PERBANKAN SYARIAH ◽

10.30997/jn.v6i2.3265 ◽

2020 ◽

Vol 6 (2) ◽

pp. 108

Author(s):

Putri Alma Gholy ◽

Prameswara Samofa Nadya

Keyword(s):

Corporate Governance ◽

Quantitative Method ◽

Annual Report ◽

Secondary Data ◽

Islamic Banks ◽

Self Assessment ◽

Return On Equity ◽

Good Corporate Governance ◽

Independent Variable ◽

Assessment Reports

The application of Good Corporate Governance (GCG) is the way to control a corporate professionally and transparently to reach goals agreed by both shareholders and stakeholders. So, it is expected Islamic banks can perform with a good quality and consistently implementing GCG mechanism along with increasing profits. Therefore, this research focused on appraising profitability increasing with Return on Asset (ROA) and Return on Equity (ROE) as indicator, together with appraising GCG with self assessment reports based on 11 criteria of composite rate valuation. This research used quantitative method from GCG reports and annual report of Islamic Banks from 2014-2018 period, as secondary data. The result was GCG as independent variable positively and significantly effecting ROA and ROE.

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Pengaruh Kualitas Penerapan Good Corporate Governance dan Risiko Pembiayaan terhadap Profitabilitas Perbankan Syariah

Jurnal Dinamika Akuntansi dan Bisnis ◽

10.24815/jdab.v1i2.3584 ◽

2014 ◽

Vol 1 (2) ◽

pp. 134-149 ◽

Cited By ~ 1

Author(s):

Ferly Ferdyant ◽

Ratna Anggraini ZR ◽

Erika Takidah

Keyword(s):

Corporate Governance ◽

Secondary Data ◽

Total Sample ◽

Negative Influence ◽

Islamic Banking ◽

Islamic Banks ◽

Self Assessment ◽

Return On Assets ◽

Good Corporate Governance

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.

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GOOD CORPORATE GOVERNANCE AS A CORPORATE STARTEGY DURING THE COVID-19 PANDEMIC IN ISLAMIC FINANCIAL INSTITUTIONS

Mutanaqishah : Journal of Islamic Banking ◽

10.54045/mutanaqishah.v1i1.295 ◽

2021 ◽

Vol 1 (1) ◽

pp. 21-30

Author(s):

Happy Sista Devy ◽

Husni Awali ◽

Rita Hadiyati ◽

Aurell Achza Rayne Effendi

Keyword(s):

Corporate Governance ◽

Data Collection ◽

Financial Institutions ◽

Corporate Strategy ◽

Positive Impact ◽

Field Research ◽

Company Strategy ◽

Good Corporate Governance ◽

Islamic Financial Institutions ◽

A Company

The purpose of the research is to see the implementation of Good Corporate Governance as a corporate strategy during the COVID-19 pandemic. The type of research conducted is field research with qualitative methods. Data collection techniques used interviews and observations, with data reduction analysis and data triangulation. The results showed that PNM Mekaar sharia Brebes district and BMT Bina Ummat Sejahtera Bumiayu Brebes district applies the principles of Good Corporate Governance (GCG) well in the form of the principles of Transparency, Accountability, Responsibility, Independence, and Fairness. Where the implementation of Good Corporate Governance (GCG) as a company strategy during the Covid-19 pandemic has a positive impact on the company by increasing customers and members who need financing

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THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD

Solusi ◽

10.26623/slsi.v19i1.2995 ◽

2021 ◽

Vol 19 (1) ◽

Author(s):

Rahma Yudi Astuti

Keyword(s):

Corporate Governance ◽

Content Analysis ◽

Commercial Bank ◽

Commercial Banks ◽

Annual Report ◽

Secondary Data ◽

Islamic Banking ◽

Self Assessment ◽

Islamic Bank ◽

Good Corporate Governance

This study aims to analyze the implementation of Corporate Governance in Islamic banking in Indonesia and the implementation of Corporate Governance in Islamic banking in Indonesia according to the standards of Corporate Governance by AAOIFI. This study used secondary data obtained from the annual report of Good Corporate Governance of Sharia Commercial Bank which has been published in 2019. The method used in this study is qualitative with the type of research is content analysis from the annual Good Corporate Governance report of Islamic bank in Indonesia. The results of this study indicate that the implementation of Corporate Governance at Sharia Commercial Banks in general have done good corporate governance which is marked with the result of self-assessment of every Sharia Commercial Bank which on average gets a good predicate. The results of research on the implementation of AAOIFI standards of Corporate Governance in general have applied some of the AAOIFI standards, but there is one standard AAOIFI that has not been applied by Sharia Commercial Banks other than Bank Muamalat. The standard that has not been applied is Internal Sharia Reviews which should be established in the policy.Keywords: Islamic Banking, Corporate Governance, AAOIFI

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