Good Corporate Governance in Indonesia Islamic Bank: A Nvivo-Based Qualitative Analysis
Abstract
Purpose - The implementation of GCG principles must be based on the five basic principles, namely transparency, accountability, responsibility, independence and fairness. Apart from that, GCG principles from an Islamic perspective are reviewed based on shiddiq, amanah, tabligh and fatanah. The aim of this research is to find out how GCG principles are implemented at BJBS KCP Singaparna
Methodology - The research method used is a descriptive qualitative method with primary and secondary data sources. The data analysis technique used is assisted by Nvivo 12 Software.
Findings - The results of this research are that BJBS KCP Singaparna needs to further optimize the principles of accountability and responsibility as well as mandates and fatanah so that they are appropriate in their implementation.
Implication - This study contributes to the literature on Islamic corporate governance by offering empirical insights into how NVivo-assisted analysis can assess the integration of Sharia-based values in banking operations
Keywords
Full Text:
PDFReferences
Ahmad, S., & Schroeder, R. G. (2003). The impact of human resource management practices on operational performance: Recognizing country and industry differences. Journal of Operations Management, 21(1), 19–43. https://doi.org/10.1016/S0272-6963(02)00056-6
Alam, M. K. (2021). A systematic qualitative case study: questions, data collection, NVivo analysis and saturation. Qualitative Research in Organizations and Management: An International Journal, 16(1), 1–31. https://doi.org/10.1108/QROM-09-2019-1825
Almutairi, A. R., & Quttainah, M. A. (2017). Corporate governance: Evidence from Islamic banks. In Social Responsibility Journal (Vol. 13, Issue 3). https://doi.org/10.1108/SRJ-05-2016-0061
Badawi, W. H. (2024). Tata Kelola Perusahaan yang Baik (Good Corporate Governance). Deepublish.
Bazen, A., Barg, F. K., & Takeshita, J. (2021). Research Techniques Made Simple: An Introduction to Qualitative Research. Journal of Investigative Dermatology, 141(2), 241-247.e1. https://doi.org/10.1016/j.jid.2020.11.029
Dina. (n.d.). Hasil wawancara dengan Teller Bank BJB Syariah KCP Singaparna.
Flamela, M., Sihotang, D. A., & Supratikta, H. (2024). The Role of Planning in Human Resources Management on the Improvement of Employees Recruitment Process in Organizations. Stratēgo: Jurnal Manajemen Modern, 6(2), 191–206. https://doi.org/10.5964/ejop.v4i4.438
Harahap, N. (2020). Penelitian Kualitatif. In Wal ashri Publishing.
Hirsanudin, H., & Martini, D. (2023). Good Corporate Governance Principles in Islamic Banking: A Legal Perspective on the Integration of TARIF Values. Journal of Indonesian Legal Studies, 8(2), 935–974. https://doi.org/10.15294/jils.v8i2.70784
Jan, A. A., Lai, F. W., & Tahir, M. (2021). Developing an Islamic Corporate Governance framework to examine sustainability performance in Islamic Banks and Financial Institutions. Journal of Cleaner Production, 315(March), 128099. https://doi.org/10.1016/j.jclepro.2021.128099
Karsono, B. (2023). Good Corporate Governance: Transparency, Accountability, Responsibility, Independency dan Fairness (Literature Review). Dinasti International Journal of Management Science, 4(5), 811–821. https://doi.org/10.31933/dijms.v4i5.1860
Keay, A. (2017). Stewardship theory: is board accountability necessary? International Journal of Law and Management, 59(6), 1116–1125.
Kholmi, M. (2020). Good Governance Principles Analysis of the Village Business Are Reviewed from Transparency, Accountability, Responsibility, Independence, and Fairness. Proceedings of the International Conference on Community Development (ICCD 2020), 477(Iccd), 412–415. https://doi.org/10.2991/assehr.k.201017.091
Mishra, P. (2017). A framework for sustainable organizational development in an emerging economy. International Journal of Organizational Analysis, 25(5), 762–788.
Muhammad Hasan. (2022). METODE PENELITIAN KUALITATIF. Tahta Media Group.
Muliansyah, E., & Hermawan, M. S. (2024). The Concept of Good Corporate Government ( GCG ) Amil Zakat Institution ( LAZ ) in the Sharia Perspective of Enterprise Theory ( Set ): Literature Review. Educational Administration: Theory and Practice, 30(6), 1046–1058. https://doi.org/10.53555/kuey.v30i6.2605
Mutamimah, M., & Saputri, P. L. (2023). Corporate governance and financing risk in Islamic banks in Indonesia. Journal of Islamic Accounting and Business Research, 14(3), 436–450. https://doi.org/10.1108/JIABR-09-2021-0268
Napitupulu, I. H. (2023). Internal Control, Manager’s Competency, Management Accounting Information Systems and Good Corporate Governance: Evidence from Rural Banks in Indonesia. Global Business Review, 24(3), 563–585. https://doi.org/10.1177/0972150920919845
Pahlevi, R. W. (2020). Tata Kelola Perusahaan Perspektif Islam Implementasi Tata Kelola Perusahaan Yang Sesuai Syariah Islam.
Pahlevi, R. W. (2023). Mapping of Islamic corporate governance research: a bibliometric analysis. Journal of Islamic Accounting and Business Research, 14(4), 538–553. https://doi.org/10.1108/JIABR-12-2021-0314
Permana, E. F. (n.d.). Hasil wawancara dengan supervisor operasional BJBS KCP Singaparna.
Piwowar-Sulej, K. (2021). Human resources development as an element of sustainable HRM – with the focus on production engineers. Journal of Cleaner Production, 278, 124008. https://doi.org/10.1016/j.jclepro.2020.124008
Pratiwi, A., & Haryono, S. (2023). Differences in the Implementation of Good Corporate Governance in Conventional Banks and Sharia Banks in Indonesia. Al Qalam: Jurnal Ilmiah Keagamaan Dan Kemasyarakatan, 17(3), 1959–1988. https://doi.org/10.35931/aq.v17i3.2182
Putri, I. A., Syahriza, R., & Rahma, T. I. F. (2023). Analysis of the Implementation of Good Corporate Governance (GCG) Principles to Improve Service Quality at Bumiputera Syariah Life Insurance Company. International Journal of Finance Research, 4(4), 302–319. https://doi.org/10.47747/ijfr.v4i4.1603
Rashid, A., Akmal, M., & Shah, S. M. A. R. (2024). Corporate governance and risk management in Islamic and convectional financial institutions: explaining the role of institutional quality. Journal of Islamic Accounting and Business Research, 15(3), 466–498. https://doi.org/10.1108/JIABR-12-2021-0317
Salehi, M., Ammar Ajel, R., & Zimon, G. (2023). The relationship between corporate governance and financial reporting transparency. Journal of Financial Reporting and Accounting, 21(5), 1049–1072. https://doi.org/10.1108/JFRA-04-2021-0102
Sandu Siyoto dan Ali Sodik. (2015). Dasar Metodologi Penelitian,. Literasi Media Publishing.
Siccama, C. J., & Penna, S. (2008). Enhancing Validity of a Qualitative Dissertation Research Study by Using NVIVO. Qualitative Research Journal, 8(2), 91–103. https://doi.org/10.3316/QRJ0802091
Siswanti, I. (2016). IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA KINERJA BANK SYARIAH. Jurnal Akuntansi Multiparadigma JAMAL, 7(2012), 307–321.
Sudarmanto, E. (2021). Good Corporate Governance (GCG). Yayasan Kita Menulis.
Suhadak, S., Mangesti Rahayu, S., & Handayani, S. R. (2020). GCG, financial architecture on stock return, financial performance and corporate value. International Journal of Productivity and Performance Management, 69(9), 1813–1831. https://doi.org/10.1108/IJPPM-09-2017-0224
Wahyudin, A., & Solikhah, B. (2017). Corporate governance implementation rating in Indonesia and its effects on financial performance. Corporate Governance (Bingley), 17(2), 250–265. https://doi.org/10.1108/CG-02-2016-0034
Zeineb, G. Ben, & Mensi, S. (2018). Corporate governance, risk and efficiency: evidence from GCC Islamic banks. Managerial Finance, 44(5), 551–569. https://doi.org/10.1108/MF-05-
DOI: https://doi.org/10.17509/rief.v8i2.87484
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Lina Marlina, Rina Samsiyah Agustina, Listia Andani, Tuti Adi Tama, Niningtyas Rahayuningsih

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This journal provides immediate open access to its content on the principle that makes research freely available to the public and supports a greater global exchange of knowledge.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 Internasional (CC BY-SA 4.0).
.jpg)
.jpg)
