Analisis Penerapan Prinsip Tata kelola pada Lembaga Wakaf di Provinsi Riau
DOI:
https://doi.org/10.25299/kiat.2018.vol29(2).2798Keywords:
Transparency, Accountability, Responsibility, Independence, Equality, FairnessAbstract
This study aims to see how the application of governance principles is applied to waqf institutions in Riau Province. The research method used is descriptive analytical, namely comparing the description of the implementation of the principles of governance practices in the waqf institution, and analyzing them using existing theories. The study population was waqf institutions in Riau province, while the study sample was LNW Ibadurrahman Duri Bengkalis on the grounds of the most active waqf institutions. The research respondents were 21 people. The results of his research are that in general the five principles of governance, namely transparency, accountability, responsibility, independence, equality and fairness have been applied well. It's just that what is not maximal is the principle of equality and fairness.
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References
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Chapra, M.Umer dan Ahmed, Habib (2008), Corporate Governance Lembaga Keuangan Syariah. Bumi Aksara Jakarta.
Cohen, Jeffrey, Ganesh Krishnamoorthy, dan Arnie Wright (2004), The Corporate Governance Mosaic and Financial Reporting Quality, Journal of Accounting Literature.
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Daud Bakar, Mohd. (tt), The Shari’a supervisory board and issues of Shari’a rulings and their harmonization in Islamic banking and finance. Islamic Finance: Innovation and Growth. Simon Archer and Rifaat Ahmed Abdel Karim.
Dusuki, Asyraf Wajdi (2008), Corporate Govenance and Stakeholder Management An Islamic Approach. Essential ReadingsIn Islamic Finance. CERT. Kuala Lumpur Malaysia.2008.
Hart, Oliver (1995), Corporate Govenance: some theory and implications, Economic Journal.
Hasan, Salleh (2003), Corporate Governance Practices of Shariah Islami’ah Approved and Shari’ahIslami’ah Non-Approved Companies: Does It Matter? 2003. http://www. nottingham.edu.my. 09 Nov. 2009.
Hill, Charles W.L., and Gareth R. Jones (1998), Strategic Management Theory, Houghton Miffli Company Boston, New York.
Komite Nasional (2002), Good Corporate Governance, Majalah Auditor. Jakarta. edisi Juli.
Komite Nasional Kebijakan Corporate Governance, (2004), Pedoman Good Corporate Governance Perbankan Indonesia. KNKCG, Jakarta.
Komite Nasional Kebijakan Governance (KNKG) (2006), Pedoman Umum Good Corporate Governance Indonesia.
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OECD.Principles of Corporate Governance. 1998.
Organisation for Economic Co-operation Development (1999), OECD Principles of Corporate governance. Meeting of the OECD Council at ministerial Level.
Prowse, Stepen (1998), Corporate Governance: Emerging Issues and Lesson for Easst Asia. (World Bank).www.world.org/html/extdr/pos981).
R. I, Tricker, (1994), International Corporate Governance. Singapore: Prentice-Hall.
Rezaee (tt), Corporate Governance Post- Sarbanes Oxley.Firs edition.John Wiley & Sons, Inc.
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Slahudin, Choudhary & Iftikhar Ahmad (2008), Corporate Governance in Islam: A Comparative Study of OECD Principles and Islamic Principles of Corporate Governance. Choudary Slahudin. OECD Principles and The Islamic Perspective on Corporate Governance. Review of Islamic Economics.VOl. 12.No. 1.
Solomon (2010), Corporate Governance and Accountability.Second edition.John Wiley & Sons.
Syafi’i Antonio, Muhammad (2001), Bank Syariah Dari Teori Ke Praktik.Gema Insani Pers & Tazkia Cendekia, Jakarta.
Syahroza, Akhmad (2003), Reformasi Profesi Akuntansi Sektor Publik dan Good Government Governance. Usahawan No. 02. TH XXXII (Februari).
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Tan Sri Dato’ Seri Ahmad Sarji bin Abdul Hamid (2003), Ethics and Accountability For Good Governance in The Private Sector and The Civil Service. Essays on Islamic Management and Organizational Performance Mesurements. Al-Hikmah Sd. Bhd. Selangor.
The business Rountable. (1997), Statement on Corporate governance. White paper from the business rountable.
Utama, Sidharta (2003), Corporate Governance, Disclosure and Its Evidence in Indonesia, Usahawan No. 04 Th XXXII (April).
Warsono, Sony (2009), (Tim Center for Good Corporate Governance FEB UGM).Pemodelan dan Peratingan Corporate Governance di Indonesia. Makalah Seminar Nasional:Rejuvenating Our Teaching and Research in Financial Accounting and Modelling Good Corporate Governance in Indonesia.. 1-3 Juli Yogyakarta.
WorldBank (1999). Corporate Governance: A Framework for Implementatio
