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All Journal Jurnal Ekonomi Syariah Pelita Bangsa
Rista Anindya Wiliyanti
Universitas Islam Negeri Sunan Ampel Surabaya
Religion Education

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Analisis Penerapan Good Corporate Governance (GCG) Berdasarkan Perspekstif Maqashid Syariah pada PT Sutra Tour Hidayah Rista Anindya Wiliyanti; Febry Fabian Susanto; Ajeng Tita Nawangsari
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 11 No. 02 (2026): JESPB Edisi Oktober 2026
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v11i02.3565

Abstract

The implementation of good corporate governance (GCG) is increasingly essential for service-oriented companies, particularly Hajj and Umrah travel agencies, as their activities depend heavily on public trust and involve significant religious values. This research seeks to analyze the application of good corporate governance principles at PT Sutra Tour Hidayah and evaluate their relevance to the values of maqashid syariah. A qualitative case study design was employed, in which data were gathered through observation, in-depth interviews, and documentation, and subsequently validated through data triangulation. The findings reveal that PT Sutra Tour Hidayah has generally applied the five principles of good corporate governance, namely transparency, accountability, responsibility, independence, and fairness, relatively well. These principles are associated with the five objectives of maqashid syariah, encompassing the protection of religion, life, intellect, lineage, and wealth. However, accountability remains less than fully effective because the company has not established a formal audit committee or dedicated risk management function.
Co-Authors Ajeng Tita Nawangsari Susanto, Febry Fabian