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Widya Andryani
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PENERAPAN PRINSIP-PRINSIP TATA KELOLA PERUSAHAAN YANG BAIK DARI PERSPEKTIF ETIKA BISNIS ISLAM Widya Andryani; Baiq El Badriati; Umu Rosyidah
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42204

Abstract

This article explores the implementation of Good Corporate Governance (GCG) principles from the perspective of Islamic business ethics. The study emphasizes how the foundational values of Islam—such as justice, accountability, trust (amanah), transparency, and responsibility—align with modern GCG frameworks. Using a qualitative literature study approach, this article examines academic journals, books, and regulatory documents that discuss intersections between Islamic ethics and corporate governance practices. The findings indicate that Islamic ethical principles substantially reinforce the integrity and effectiveness of GCG implementation in organizations, especially those operating within Islamic economic frameworks.
MODEL CG ISLAMI (PRINSIP TRANSPARENCY DAN ACCOUNTABILITY) Sri Lela Fitri; Widya Andryani
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 No. 03, September 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.59613

Abstract

The implementation of Good Corporate Governance (GCG) is a crucial foundation for organizational sustainability in the globalization era. In the context of Islamic financial institutions and sharia-based companies, this governance is transformed into the Islamic Corporate Governance (Islamic CG) model, which integrates material aspects with spiritual values sourced from the Qur'an and Sunnah. This study aims to understand the concept of Islamic CG and analyze the implementation, challenges, and efforts in executing its two main principles: transparency and accountability. The method used is a descriptive qualitative analysis based on literature review. The results show that in Islamic CG, the principle of transparency is rooted in the value of ṣidq (honesty), while accountability reflects the values of mas’uliyyah (responsibility) and amanah (trustworthiness). The implementation of these two principles still faces multidimensional challenges, such as a low internal understanding of Islamic governance, the limited role of the Sharia Supervisory Board (DPS), and the absence of comprehensive standardized guidelines. Strategic efforts to overcome these issues include internalizing Islamic values within the organizational culture, strengthening the competence of human resources and the DPS, developing transparent reporting standards, and utilizing information technology. Through a solid Islamic CG model, companies are expected not only to enhance public trust but also to achieve business blessings in accordance with the objectives of Islamic law (maqāṣid al-syarī‘ah).
Co-Authors Baiq El Badriati Sri Lela Fitri Umu Rosyidah