Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun)

Authors

  • Kusmilawaty Kusmilawaty Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sumatera Utara, Indonesia
  • Azhari Akmal Tarigan
  • Yenni Samri Juliati Nasution

DOI:

https://doi.org/10.29040/jiei.v10i1.12803

Abstract

The article aim is to know how Good Corporate Governance as implementation of trust in QS. Al Mu’minun. The research run by literature studies with qualitative analysis. Source of data this research from documentation studies. The result of study show that trust and promises in Islam are essential to uphold and fulfill if one wishes to be a fortunate and faithful individual. Safeguarding trust in the economic context involves effectively managing the company's resources. This responsible management is referred to as Good Corporate Governance. Based on these principles, the Best Practice Good Corporate Governance in Islam can be formulated to include: Fairness (QS. Al Mu’minun:3), Transparency (QS. Al Mu’minun:3), Accountability (QS. Al Mu’minun:8), and Fulfilling Zakat (QS. Al Mu’minun:4).

References

Ali, A. (1993). Al Qur’an dan Terjemah dan Tafsirnya. Penterj. Ali Audah. Jakarta: Pustaka Firdaus.

Amer, A. (2007). Development of Islamic Accounting Theory: Principle of Amanah and Accountant as Ameen. 4th International Business Research Conference. Australia: World Business Institute.

Basri, H., Khalid, A., & Majid, S. A. (2016). Accounting and Accountability in Religious Organizations: An Islamic Contemporary Scholars’ Perspective. Gadjah Mada International Journal of Business, 207-230.

Febrian, H., Asyari, Anggraini, D., Hasanah, N. F., & Sholihin, A. (2023). Analisis Penggunaan Berkelanjutan Digital Banking Dengan Fitur Layanan Sebagai Variabel Moderasi Pada Nasabah PT. Bank Syariah Indonesia KC Batusangkar. Jurnal Ilmiah Ekonomi Islam, 2135-2145.

Harahap, M. M., Asyari, A., Julita, V., Sadikin, S., & Sholihin, A. (2023). & Sholihin, A. (2023). Pengaruh Religiusitas, Pengalaman Kerja dan Penguasaan Teknologi Informasi Terhadap Kinerja Pegawai (Studi Kasus Pada Pemerintah Daerah Kabupaten Pasaman). Jurnal Ilmiah Ekonomi Islam, 1492-1500.

Mohamad, N., Ishak, M., & Rashid, S. (2019). Kerelevanan Personaliti Usahawan Islam untuk Membentuk Kepercayaan Dalam Mengukuhkan Komitmen dan Kesetiaan Pelanggan. Jurnal Islam Dan Masyarakat Kontemporari, 95–115.

Mustaqim, A. (2015). Metode Penelitian Al-Qur’an dan Tafsir. Yogyakarta: Idea Press Yogyakarta.

Saifullah, M. (2011). Etika bisnis Islami dalam praktek bisnis Rasulullah. Walisongo: Jurnal Penelitian Sosial Keagamaan, 127–156.

Sari, K. H., Muhammad, R., Sholihin, A., & Adella, S. (2023). Analisis Faktor-faktor Yang Mempengaruhi Minat Pelaku UMKM Dalam Menggunakan Islamic Fintech. Jurnal Ilmiah Ekonomi Islam, 2216-2228.

Sholihin, A., & Aulia, B. R. (2022). Analisis Pengaruh Lokasi Dan Pelayanan Terhadap Minat Menabung Di BPRS Ampek Angkek Canduang (Studi Kasus Pedagang Pasar Aur Kuning Bukittinggi). Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 1193-1204.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, Dan R&D. Bandung: Alphabet.

Triyuwono, I. (2004). Trust (Amanah), the divine symbol: Interpretations in the context of Islamic banking and accounting practices. Fourth Asia Pacific Interdisciplinary Research in Accounting Conference (pp. 1–19). Asia: Accounting Conference.

Downloads

Published

24-03-2024

How to Cite

Kusmilawaty, K., Tarigan, A. A., & Nasution, Y. S. J. (2024). Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun). Jurnal Ilmiah Ekonomi Islam, 10(1), 1045–1051. https://doi.org/10.29040/jiei.v10i1.12803

Citation Check

Most read articles by the same author(s)

1 2 > >>