PRINSIP GOOD CORPORATE GOVERNANCE DALAM PERBANKAN SYARIAH

Abstract

The development of Shariah Banks in Indonesia has become a part of restructuring efforts in the banking system which aimed to enhance the national economic resistance. As a relatively new institution, unavoidably, it still faces many problems while carrying out its activities. This, banks under Shariah principles actually are actually carrying higher risk compared to the conventional banks. Therefore, when the banking business operations are increasingly diverse, the need for optimally implement the principle of Good Corporate Governance (GCG) is also increasing. The implementation of GCG principles, besides for increasing the competitiveness of the bank itself, is also to give more protection to the society. In the Law Number No. 21 of 2008 concerning Shariah Banking, it is stated that: “Shariah Bank and Shariah Business Unit (Unit Usaha Shariah - UUS) shall be liable to implement good corporate governance which is including the principles of transparency, accountability, responsibility, professionalism and fairness in carrying out its business operations”. In implementing those principles, the bank is obliged to be guided by the various minimum terms and conditions, as well as the guidelines concerning the implementation of Good Corporate Governance. Keywords : Good Corporate Governance, Shariah Bank