Rekonstruksi good corporate governance dalam perspektif ekonomi syariah untuk meningkatkan integritas tata kelola perusahaan
DOI:
https://doi.org/10.29040/jiei.v12i5.19957Keywords:
Good Corporate Governance, Islamic Economics, Integrity, Maqashid ShariaAbstract
This study aimed to reconstruct Good Corporate Governance (GCG) within the framework of Islamic economics to enhance corporate governance integrity. The study applied a qualitative method using a systematic literature review of scholarly journals, books, and institutional reports. The results showed that conventional GCG principles emphasise procedural compliance but lack ethical and spiritual dimensions. Islamic economic principles, particularly maqashid sharia, introduce value-based governance that integrates moral accountability, justice, and social responsibility. The reconstructed model strengthens governance integrity through internalised ethical values and stakeholder-oriented accountability. This study concludes that Islamic-based GCG provides a more comprehensive governance framework that supports sustainable and trustworthy corporate practices.
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This work is licensed under a Creative Commons Attribution 4.0 International License.
