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The Implementation of Good Corporate Governance at Sharia Rural Banks (BPRS): A Study of BPRS Sukowati Sragen Shoffan Mujahid; Sabiq Muhammad Al Ghozi
Journal of Management and Islamic Finance Vol. 6 No. 1 (2026): Journal of Management and Islamic Finance
Publisher : UIN Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jmif.v6i1.14822

Abstract

This study aimed to analyse the implementation of GCG at BPRS Sukowati Sragen in order to determine the effectiveness of GCG in improving operational and Sharia compliance. The research method used is qualitative, involving a documentary analysis of BPRS Sukowati Sragen. Data collection was conducted through the analysis and study of documentation from annual reports obtained from the official BPRS website. The results of the study indicate that BPRS Sukowati Sragen implements GCG in accordance with its principles: Transparency, Accountability, Responsibility, Independence, and Fairness. These results answer the research question that BPRS, as an Islamic financial institution, should apply governance professionally. The significance of this study is to present quality governance at BPRS to prevent fraud and agency conflicts within the institution. Additionally, through this analysis, it can be determined which principles still need improvement to achieve governance quality that enhances the trust of customers and stakeholders involved. In addition, this analysis identifies the governance principles that still require improvement to achieve better governance quality. Therefore, the consistent implementation of GCG is essential not only for ensuring regulatory and Sharia compliance, but also for maintaining financial institution stability, protecting stakeholder interests, improving operational performance, and increasing the trust of customers and other stakeholders. Strong governance ultimately supports the sustainability, integrity, and competitiveness of BPRS in the Islamic banking industry.
Analisis Tingkat Kesehatan Bank Umum Syariah di Indonesia Menggunakan Metode RGEC  Shoffan Mujahid; Sabiq Muhammad Al Ghozi
Punggawa Global Research: Jurnal Multidisiplin Vol. 1 No. 4 (2026): Punggawa Global Research: September
Publisher : Punggawa Legacy Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67707/pgr.v1i4.146

Abstract

Industri perbankan syariah menjadi salah satu sektor yang berkontribusi terhadap pertumbuhan ekonomi nasional. Market share yang dijangkau industri perbankan syariah saat ini mencapai 7,7%. Jangkauan tersebut tidak lepas dari kualitas kinerja keuangan dari  Bank Umum Syariah (BUS) di Indonesia. Penelitian ini bertujuan untuk menganalisis tingkat kesehatan 12 BUS pada tahun 2025 dengan metode RGEC yang merupakan standar dari OJK. Metode penelitian ini menggunakan pendekatan kuantitatif melalui perhitungan Risk Profile, Good Corporate Governance, Earning, dan Capital. Hasil perhitungan menunjukkan bahwa kondisi kesehatan BUS di Indonesia tergolong sehat namun terjadi perbedaan di beberapa indikator perhitungan. Penelitian ini diharapkan mampu menjadi bahan evaluasi atau acuan dalam proyeksi kinerja keuangan BUS, sekaligus memberikan informasi analisis yang memantik diskursus pada penelitian lanjutan.