Jurnal Ekonomi Syariah Pelita Bangsa
Vol. 11 No. 02 (2026): JESPB Edisi Oktober 2026

Analisis Penerapan Good Corporate Governance (GCG) Berdasarkan Perspekstif Maqashid Syariah pada PT Sutra Tour Hidayah

Rista Anindya Wiliyanti (Universitas Islam Negeri Sunan Ampel Surabaya)
Febry Fabian Susanto (Universitas Islam Negeri Sunan Ampel Surabaya)
Ajeng Tita Nawangsari (Universitas Islam Negeri Sunan Ampel Surabaya)



Article Info

Publish Date
29 Oct 2026

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.

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Journal Info

Abbrev

jespb

Publisher

Subject

Religion Education

Description

Jurnal Ekonomi Syariah Pelita Bangsa is a peer review of national journals published by Sharia Economics Study Program, Faculty of Islamic Religion, University of Pelita Bangsa, Bekasi. Editors appreciately welcome all public especially academics, researchers, and educators to donate their ...