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All Journal Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Jurnal Bisnis, Ekonomi Syariah dan Pajak
Rifdah Atika Pasaribu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Tingkat Implementasi Good Corporate Governance Pada PT. Bank Aceh Syariah KC Bireuen M. Iqbal; Farhan Miswari; Gina Fadhila; Siti Sofia Sari; Rifdah Atika Pasaribu
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 2 No. 2 (2024): April : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v2i2.1831

Abstract

This article aims to analyze the level of implementation of good corporate governance (GCG) at PT. Bank Aceh Syariah KC Bireuen through a qualitative approach using the interview method. Qualitative research methods are used to gain an in-depth understanding of GCG practices in Islamic financial institutions. This research involved interviews with parties related to the organization, one of whom was the bank's staff. The data collected was analyzed to evaluate the extent to which GCG has been implemented in various aspects of the company, such as Transparency (Information Openness), Accountability (Accountability), Responsibility (Accountability), Fairness (Fairness), Professional, Shariah Compliance. The results of this analysis are expected to provide a comprehensive picture of the level of GCG implementation at PT. Bank Aceh Syariah KC Bireuen and potential improvements that can be made. This research is expected to contribute to stakeholders in understanding the importance of GCG in improving company performance and public trust.
Pelaksanaan Akad Musyarakah dalam Perbankan Syariah Rifdah Atika Pasaribu; Tuti Anggraini MA
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 1 No. 3 (2024): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jbep.v1i3.454

Abstract

This research examines the implementation of musyarakah contracts in the Islamic banking system in Indonesia. The main focus of the study is to analyze the implementation mechanisms, challenges faced, and development strategies of musyarakah contracts. Using a qualitative approach with a descriptive-analytical method, this research combines primary data from in-depth interviews with Islamic banking practitioners and secondary data from literature studies. The results show that although musyarakah contracts have great potential in realizing economic justice, their implementation still faces several obstacles, including operational complexity, risk management, and limited public understanding. This study finds that most musyarakah practices are in compliance with sharia principles, but still require improvements in aspects of risk sharing and loss management. The proposed development strategies include enhancing education, strengthening regulations, product innovation, and technology utilization. In conclusion, optimizing musyarakah contracts requires collaborative efforts from various stakeholders to overcome challenges and harness its potential in promoting fair partnership-based economic growth.
Co-Authors Farhan Miswari Gina Fadhila M. Iqbal Siti Sofia Sari Tuti Anggraini MA