profesional tanpa pengaruh atau tekanan dari pihak mana pun. 5. Kesetaraan dan Kewajaran fairness yaitu keadilan dan kesetaraan
dalam memenuhi hak-hak stakeholders yang timbul berdasarkan perjanjian serta peraturan perundang-undangan yang berlaku.
Prinsip ini menekankan bahwa smua pihak baik pemegang saham
minoritas maupun asing harus diperlakukan sama atau setara.
B. Good Corporate Governance di Bank Syariah Shariah Governance
1. Definisi Good Corporate Governance dalam Perspektif Islam
Menurut IFSB Islamic Financial Services Board berdasarkan standar No. 3 IFSB 2006 mengenai “Guiding Principles On Corporate Governance
For Institution Offering Only Islamic Financial Services ”, pengertian
GCG adalah : A defined set of relationship between a company‟s management, its
Board of Directors, its shareholders and other stakeholders which provides the structure through which:
i the objectives of the company are set; and
ii the means of attaining those objectives and monitoring
performance are determined.
Selanjutnya terjadi pergeseran istilah dalam perusahaan berbasis
syariah mengenai pengertian GCG. IFSB menyebut GCG dengan Good Shariah Governance atau disebut juga Shariah Governance. Menurut
IFSB dalam Standar 10 mengenai “Guiding Principles On Shariah
Governance Systems For Institutions Offering Islamic Financial Services”, Shariah Governance adalah :
Shariah Governance System refers to the set of institutional and organizational arrangements through which an IIFS Institutions
offering Islamic Financial Services ensures that there is effective independent oversight of Shariah compliance over each of the
following structures and processes: a.
issuance of relevant shariah pronouncementsresolutions. b.
Dissemination of
information on
such shariah
pronouncementsresolutions. c.
An internal shariah compliance reviewaudit for verifying that shariah compliance has been satisfied.
d. An annual shariah compliance reviewaudit for verifying the
internal shariah compliance reviewaudit.
Dari kedua pengertian di atas, dapat disimpulkan bahwa Good Corporate Governance dalam perspektif islam merupakan seperangkat
peraturan yang melibatkan seluruh elemen perusahaan yang dapat
