Integrasi Al-Qur’an dalam Tata Kelola Perusahaan: Mewujudkan Good Corporate Governance Melalui Harmonisasi Spiritual

Authors

  • Akhmad Akram Hirman Airlangga University, Indonesia
  • Hamidah Hamidah Universitas Airlangga, Indonesia
  • Zakiyyah Iftinaan Rahman Universitas Gadjah Mada Yogyakarta, Indonesia
  • Taskurun Taskurun Universitas Airlangga

DOI:

https://doi.org/10.29040/jiei.v10i3.14737

Keywords:

Good Corporate Governance, GCG Principles, Qur'anic Integration.

Abstract

Good Corporate Governance (GCG) is the principal companies apply to maximize corporate value, improve performance, and ensure transparency and accountability in the company's management. Therefore, this research applies two perspectives related to GCG principles and the Qur'anic perspective, focusing on the deeper relationship between GCG principles and the teachings of the Qur'an. In collecting data, this research uses interview instruments derived from these employees through a case study research approach to integrate the Qur'an in GCG practices in companies engaged in food and beverage in Makassar City. In addition, the results of this study are implementing the principles of Good Corporate Governance (GCG) in the company by considering the integration of the Qur'anic verses by applicable regulations. Nevertheless, there is a need to increase transparency and accountability, especially in providing salaries according to the mutually agreed work contract.

Author Biographies

Akhmad Akram Hirman, Airlangga University

Fakultas Ekonomi dan Bisnis

Hamidah Hamidah, Universitas Airlangga

Fakultas Ekonomi dan Bisnis

Zakiyyah Iftinaan Rahman, Universitas Gadjah Mada Yogyakarta

Fakultas Ekonomi dan Bisnis

Taskurun Taskurun, Universitas Airlangga

Fakultas Ekonomi dan Bisnis

References

Al Qur’an, Al Qur’an dan Terjemahannya, Jakarta, Yayasan Penyelenggara Penterjemah dan Penafsiran Al Qur’an, Departemen Agama RI, 2005

Cahyani, A. D., Putri, S. M., Naka, O. A., & Lestari, T. N. (2024). Literature Review: Implementasi Etika Bisnis Dengan Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perbankan Konvensional. Journal of Management and Innovation Entrepreneurship, 1(2), 76-88.

Gusnia, G., Khairina, E., & Dompak, T. (2023). Implementasi Good Corporate Governance Penguatan BUMN Dalam Perlindungan Keuangan Negara. In Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK) (Vol. 5, pp. 188-191).

Hamdani, M. (2016). Good corporate governance (GCG) dalam perspektif agency theory. Semnas Fekon, 2016, 279-83.

Hilda, A. (2024). Kasus Tindakan Pertentangan Prinsip GCG (Good Corporate Governance). Jurnal Pusdansi, 3(1).

Hirman, A. A., Sukirman, A. S., Bangun, A. F., & Ramadhonah, I. S. M. (2023). Penerapan Good BUMDes Governance. AKUNSIKA: Jurnal Akuntansi dan Keuangan, 4(1), 16-21.

Iqbal, I., Raihan, M., Sibagariang, Y. A., & Iqbal, M. (2024). Implementasi GCG (Good Corporate Governance) Pada PT Kereta Api Indonesia. Jurnal Ekonomi Bisnis dan Manajemen, 2(1), 114-121.

Komite Nasional Kebijakan Governance (KNKG). (2016). Pedoman Umum Good Corporate Governance Indonesia. Jakarta.

Moleong, Lexy. J. (2000). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Posdayakarya.

Ningseh, A. R. S. W. (2021). Analisis Penerapan Prinsip Good Corporate Governance dalam perspektif Syariat Islam pada Bank Muamalat Indonesia. Margin Eco, 5(2), 18-27.

Novi Widiyanti Wulandari., Corporate Governance dalam Pandangan Islam: Sebuah Konsep Altertantif dalam Penerapan Good Corporate Governance. (Universitas Jember : 2009) hlm. 104-111.

Nurdin, I. (2020). Implementation of Siri'Na Pacce's Local Wisdom Values to Create Good Governance and CorruptionFree South Sulawesi, Indonesia. International Journal of Innovation, Creativity and Change, 12(3), 54-64. www.ijicc.net (Vol. 12). www.ijicc.net.

Pranata, M. W., & Laela, S. F. (2020). Board Characteristics, Good Corporate Governance and Maqashid Performance in Islamic Banking. Journal of Islamic Monetary Economics and Finance, 6(2), 463-486.

Sadek, D. M., Abas, Z., Abd Rahim, K., Anuar, A., & Abd Rahim, M. A. (2020). The practices of corporate governance and shariah governance in islamic financial institutions. Ethics, Governance and Risk Management in Organizations, 131-147.

Sekarsari, G. D. (2023). Kasus Tindakan Perusahaan yang Bertentangan dengan 5 Prinsip Good Corporate Governance. Jurnal Pusdansi, 2(9).

Sofyan, Efrizal (2021). Good Corporate Governance (GCG). Cetakan Pertama. Malang: Unismapress.

Usdeldi, U., Nasir, M. R., & Ahsan, M. (2021). Meta Synthesis of GCG, SSB, and CSR on Islamic Banking Performance. IQTISHADIA, 14(1), 1-25.

Downloads

Published

06-11-2024

How to Cite

Hirman, A. A., Hamidah, H., Rahman, Z. I., & Taskurun, T. (2024). Integrasi Al-Qur’an dalam Tata Kelola Perusahaan: Mewujudkan Good Corporate Governance Melalui Harmonisasi Spiritual. Jurnal Ilmiah Ekonomi Islam, 10(3), 2834–2841. https://doi.org/10.29040/jiei.v10i3.14737

Issue

Vol. 10 No. 3 (2024): JIEI : Vol.10, No.3, 2024

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Ilmiah Ekonomi Islam and publishing rights belong entirely to LPPM STIE AAS Surakarta

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.

Most read articles by the same author(s)