Abstract

The development of Shariah hospitals must be accompanied by good corporate governance standards based on Shariah principles. Instead, the Fatwa of the Indonesian Ulama Council has become a guideline for Shariah hospital governance but is still not well implemented by the majority of Shariah hospitals in Indonesia. This research analyzes the implementation of the Fatwa of the Indonesian Ulama Council regarding Guidelines for Organizing Hospitals Based on Shariah Principles using indicators of Good Corporate Governance principles. This research used qualitative methods and approaches. Data collection used observation, interviews and document studies. The research location was the East Java Province Shariah Hospital. The research results show that the implementation of the Fatwa of the Indonesian Ulama Council regarding Shariah-based hospitals management in East Java Province has been effective. The fulfillment of the elements of the principles of Good Corporate Governance proves it. For example, the principle of transparency emphasizes a one-stop service with Islamic moral and ethical foundations. The principle of accountability in Standard Operating Procedures is based on the value of devotion to Allah SWT. The principle of responsibility prioritizes honesty and guidance to patients and internal hospital staff, in line with the principle of monotheism. The principle of independence is realized in each unit in the hospital, not to dominate each other, and there is no intervention from other parties, in line with the principle of ridha.

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