Perbandingan Prinsip Good Corporate Governance pada Bank Konvensional dan Bank Syariah dalam Sistem Hukum di Indonesia

Hasnati Hasnati, Sandra Dewi, Andrew Shandy Utama

Abstract


Abstract

In terms of how to determine prices, banks are divided into two types, namely conventional banks and Islamic banks. Conventional banks and Islamic banks must apply the principles of Good Corporate Governance in their business activities because conventional banks and Islamic banks are intermediary institutions that function to collect funds from the public and channel these funds back to the public on the basis of trust. This research aims to explain the comparison of the principles of Good Corporate Governance in conventional banks and Islamic banks in Indonesia. The method used in this research is normative legal research, using a statutory approach. The principles of Good Corporate Governance, namely the principles of transparency, accountability, responsibility, independence and fairness. Basically, the application of the principles of Good Corporate Governance in conventional banks and Islamic banks is the same, because it refers to the 'Guidelines for Good Corporate Governance of the Indonesian Banking' issued by the National Committee on Governance Policy. The difference is the principle of Good Corporate Governance in Islamic banks is strictly regulated in Article 34 Paragraph (1) of Law No. 21/2008. Another difference lies in the Islamic principles used by Islamic banks because besides being fostered and supervised by the Financial Services Authority, Islamic banks also supervised by the National Sharia Council of the Council of Indonesian Ulama in general and the Sharia Supervisory Board in particular.

Keywords: Good Corporate Governance Principles; Islamic Banking; Comparison

 

Abstrak

Dari segi cara menentukan harga, bank dibedakan menjadi dua jenis, yaitu bank konvensional dan bank syariah. Bank konvensional maupun bank syariah wajib menerapkan prinsip Good Corporate Governance dalam kegiatan usahanya karena bank konvensional dan bank syariah merupakan lembaga intermediasi yang berfungsi menghimpun dana dari masyarakat dan menyalurkan kembali dana tersebut kepada masyarakat atas dasar kepercayaan. Penelitian ini bertujuan untuk menjelaskan perbandingan prinsip Good Corporate Governance pada bank konvensional dan bank syariah di Indonesia. Metode yang digunakan dalam penelitian ini adalah penelitian hukum normatif, dengan menggunakan pendekatan peraturan perundang-undangan. Prinsip Good Corporate Governance yaitu prinsip keterbukaan, akuntabilitas, tanggung jawab, independensi, dan kewajaran. Pada dasarnya, penerapan prinsip Good Corporate Governance pada bank konvensional dan bank syariah adalah sama, karena mengacu pada ‘Pedoman Good Corporate Governance Perbankan Indonesia’ yang dikeluarkan oleh Komite Nasional Kebijakan Governance. Perbedaannya adalah prinsip Good Corporate Governance pada bank syariah diatur secara tegas pada Pasal 34 Ayat (1) Undang-Undang Nomor 21 Tahun 2008. Perbedaan lainnya terletak pada prinsip syariah yang digunakan oleh bank syariah karena selain dibina dan diawasi oleh Otoritas Jasa Keuangan, bank syariah juga diawasi oleh Dewan Syariah Nasional Majelis Ulama Indonesia secara umum dan Dewan Pengawas Syariah secara khusus.

Kata kunci: Prinsip Good Corporate Governance; Bank Syariah; Perbandingan

Keywords


Good Corporate Governance Principles; Islamic Banking; Comparison

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DOI: https://doi.org/10.32507/mizan.v3i2.477

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Mizan, p-ISSN: 2598-974X, e-ISSN: 2598-6252