Journal Article
Published
THE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD
Abstract
This study aims to analyze the implementation of Corporate Governance in Islamic
banking in Indonesia and the implementation of Corporate Governance in Islamic banking in
Indonesia according to the standards of Corporate Governance by AAOIFI. This study used
secondary data obtained from the annual report of Good Corporate Governance of Sharia
Commercial Bank which has been published in 2019. The method used in this study is
qualitative with the type of research is content analysis from the annual Good Corporate
Governance report of Islamic bank in Indonesia. The results of this study indicate that the
implementation of Corporate Governance at Sharia Commercial Banks in general have done
good corporate governance which is marked with the result of self-assessment of every Sharia
Commercial Bank which on average gets a good predicate. The results of research on the
implementation of AAOIFI standards of Corporate Governance in general have applied some
of the AAOIFI standards, but there is one standard AAOIFI that has not been applied by
Sharia Commercial Banks other than Bank Muamalat. The standard that has not been applied
is Internal Sharia Reviews which should be established in the policy.
Publication Details
JournalTHE IMPLEMENTATION OF CORPORATE GOVERNANCE IN ISLAMIC BANKING IN INDONESIA BASED ON AAOIFI STANDARD
Volume19 (01)
Pagespp. 12-28
ISSNp-ISSN: 1412-5331, e-ISSN: 2716-2532
Item ID1586
Deposited06 Jul 2022 02:06