Analisis Pengukuran Sharia Compliance dalam Pelaksanaan Good Corporate Governance Bank Syariah di Indonesia

Abstract

This research is an exploratory study aimed to measure and assess sharia compliance in
the framework of implementation of Good Corporate Governance in Sharia Banking
Indonesia based an indicators used. That the results of this study can be compared by
research of other similar, used indicators is an indicator that has been adapted from two
earlier studies i.e Thea Vinnicombe (2010) with title “ AAOIFI Reporting Standards :
Measuring Compliance” and Sepky Mardian (2011) “ Study Exploration of Disclosure
Application of Sharia Compliance in Islamic Banks”. This research using 4 (four) indicators are : (i) Sharia Supervisory Board, which is a key player in Sharia Banking, (ii) Murabaha, is one contract that dominates Sharia Banking assets, (iii) zakah, an appraiser social function of Sharia Banks, and (iv) Mudharaba, which is a profit loss sharing contract with the identity of Sharia Banks. This research uses content analysis methodology, namely to make the sets specific text as the unit of analysis to figure out the purpose of the disclosure to be assessed in accordance with sharia compliance. The
annual reports are used GCG Implementation report and Financial Statement period
2011. The results of this research indicate that level of Sharia Compliance Sharia Banking in Indonesia has been quite adequate with a percentage exceeding 50%, and in general, the tenth of Sharia Banking has been disclosed sharia compliance in the implementation of GCG.