PENGARUH PENERAPAN PRINSIP SHARIA GOVERNANCE TERHADAP KINERJA KEUANGAN BANK SYARIAH
DOI:
https://doi.org/10.35905/taswiq.v2i2.12607Kata Kunci:
sharia governance, kinerja keuangan, bank syariahAbstrak
Penelitian ini bertujuan untuk mengkaji secara sistematis pengaruh penerapan prinsip sharia governance terhadap kinerja keuangan bank syariah. Melalui kajian literatur yang komprehensif, penelitian ini berusaha untuk mengidentifikasi temuan-temuan empiris yang telah dihasilkan oleh penelitian sebelumnya terkait topik ini. Analisis terhadap berbagai studi yang relevan diharapkan dapat memberikan gambaran yang jelas mengenai hubungan antara sharia governance dan kinerja keuangan bank syariah. Hasil kajian literatur ini diharapkan dapat memberikan kontribusi bagi pengembangan teori dan praktik sharia governance dalam konteks perbankan syariah, serta memberikan rekomendasi bagi regulator, praktisi perbankan, dan peneliti selanjutnya.Referensi
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Hudaya, F., Kumalasari, A., & Imtikhanah, S. (2020). PENGARUH SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE, CAR, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH. Neraca, 16(2). https://doi.org/10.48144/neraca.v16i2.496
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Oseni, U. A., & Ali, S. N. (2018). Fintech in Islamic Finance: Theory and Practice. In Fintech in Islamic Finance: Theory and Practice. https://doi.org/10.4324/9781351025584
Peran Intellectual Capital Dalam Meningkatkan Pengaruh Good Corporate Governance Dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan. (2022). Indonesian Journal of Islamic Business and Economics. https://doi.org/10.32424/1.ijibe.2022.4.2.8765
Prasojo, P., Yadiati, W., Fitrijanti, T., & Sueb, M. (2023). Exploring the relationship between intellectual capital and maqasid sharia-based performance: the moderating role of sharia governance. Journal of Islamic Marketing, 14(8). https://doi.org/10.1108/JIMA-07-2021-0226
Sela Srimaya, L., Amalia, E., Ekonomi dan Bisnis, F., Airlangga, U., Ekonomika dan Bisnis, F., & Gadjah Mada, U. (2023). Penerapan Tata Kelola Islam dalam Perbankan Syariah di Indonesia: Sebuah Studi Kepustakaan. Jurnal Ilmiah Ekonomi Islam, 9(01).
Suyatna, N. (2021). Pengaruh PSAK 108, Produk Unit Linked terhadap Asumsi Going Concern Perusahaan Asuransi Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(2). https://doi.org/10.29040/jiei.v7i2.2436
Widana, D. P. (2022). Analysis of The Implementation of Sharia Governance and Reputation of The Behavior of Investment In Fintech Sharia. Jurnal Ilmiah Ekonomi Islam, 8(02).
Yunina, F., & Nisa, N. (2019). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah Tahun 2015-2017. Jurnal Akuntansi Muhammadiyah, 10(1).
Agustin, I., & Filianti, D. (2021). PENGARUH CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP MANAJEMEN LABA PERBANKAN SYARIAH. Jurnal Ekonomi Syariah Teori Dan Terapan, 8(4). https://doi.org/10.20473/vol8iss20214pp509-517
Billah, M. M. (2021). TEACHING AND RESEARCH METHODS FOR ISLAMIC ECONOMICS AND FINANCE. In Teaching and Research Methods for Islamic Economics and Finance. https://doi.org/10.4324/9781003252764
Cahyo Mayndarto, E. (2023). Pencegahan Fraud Melalui Sharia Compliance dan Islamic Corporate Governance pada Bank Syariah Indonesia. Jurnal Ilmiah Ekonomi Islam, 9(1).
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B., & de Colle, S. (2010). Stakeholder theory: The state of the art. In Stakeholder Theory: The State of the Art. https://doi.org/10.1017/CBO9780511815768
Heni, M., & Emawati, L. (2022). Islamic Corporate Governance, Islamic Social Reporting dan Maqashid Syariah Pada Bank Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 8(1). https://doi.org/10.29040/jiei.v8i1.4267
Hisamuddin, N., & Tirta K, M. Y. (2015). PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH. JURNAL AKUNTANSI UNIVERSITAS JEMBER, 10(2). https://doi.org/10.19184/jauj.v10i2.1254
Hisamudin dan Tirta. (2007). Program Studi Akuntansi Fakultas Ekonomi Universitas Jember. In Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah (Vol. 30).
Hudaya, F., Kumalasari, A., & Imtikhanah, S. (2020). PENGARUH SHARIA COMPLIANCE, ISLAMIC CORPORATE GOVERNANCE, CAR, DAN ZAKAT TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH. Neraca, 16(2). https://doi.org/10.48144/neraca.v16i2.496
Iqbal, Z., & Mirakhor, A. (2017). Ethical Dimensions of Islamic Finance: Theory and Practice. In Palgrave Studies in Islamic Banking, Finance, and Economics (Vol. 6, Issue 1).
Mahajan, R., Lim, W. M., Sareen, M., Kumar, S., & Panwar, R. (2023). Stakeholder theory. Journal of Business Research, 166. https://doi.org/10.1016/j.jbusres.2023.114104
Mais, R. G., Munir, M., & Nuryasa, N. (2023). Pengaruh Islamic Corporate Social Responsibility Dan Sharia Governance Terhadap Kinerja Keuangan Perusahaan. Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi, 19(1). https://doi.org/10.30742/equilibrium.v19i1.2792
Oseni, U. A., & Ali, S. N. (2018). Fintech in Islamic Finance: Theory and Practice. In Fintech in Islamic Finance: Theory and Practice. https://doi.org/10.4324/9781351025584
Peran Intellectual Capital Dalam Meningkatkan Pengaruh Good Corporate Governance Dan Sharia Compliance Terhadap Kinerja Keuangan Perbankan. (2022). Indonesian Journal of Islamic Business and Economics. https://doi.org/10.32424/1.ijibe.2022.4.2.8765
Prasojo, P., Yadiati, W., Fitrijanti, T., & Sueb, M. (2023). Exploring the relationship between intellectual capital and maqasid sharia-based performance: the moderating role of sharia governance. Journal of Islamic Marketing, 14(8). https://doi.org/10.1108/JIMA-07-2021-0226
Sela Srimaya, L., Amalia, E., Ekonomi dan Bisnis, F., Airlangga, U., Ekonomika dan Bisnis, F., & Gadjah Mada, U. (2023). Penerapan Tata Kelola Islam dalam Perbankan Syariah di Indonesia: Sebuah Studi Kepustakaan. Jurnal Ilmiah Ekonomi Islam, 9(01).
Suyatna, N. (2021). Pengaruh PSAK 108, Produk Unit Linked terhadap Asumsi Going Concern Perusahaan Asuransi Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 7(2). https://doi.org/10.29040/jiei.v7i2.2436
Widana, D. P. (2022). Analysis of The Implementation of Sharia Governance and Reputation of The Behavior of Investment In Fintech Sharia. Jurnal Ilmiah Ekonomi Islam, 8(02).
Yunina, F., & Nisa, N. (2019). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Umum Syariah Tahun 2015-2017. Jurnal Akuntansi Muhammadiyah, 10(1).
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2025-12-05
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