GOOD CORPORATE GOVERNANCE DALAM PERSPEKTIF AJARAN ISLAM SEBAGAI IJTIHAD MENCEGAH KORUPSI

Abstract

Perbedaan kepentinggan antara berbagai organ dalam perusahaan seperti dewan direksi dan dewan komisaris. Perbedaan kepentingan antara pemilik perusahaan dengan pengelola perusahaan dimana secara umum merupakan masalah principal-agent. Semua bagian berperan dalam menentukan arah dan pengawasan perusahaan. RUPS, pemegang saham yang mewakili, mengambil keputusan yang mendasar, misalnya pembagian keuntungan. Dewan Komisaris secara umum bertanggung jawab terhadap  bimbingan dan pengawasan, menerima strategi perusahaan dan mengendalikan direksi. Direksi, akhirnya, menjalankan operasi sehari-hari, seperti pelaksanaan strategi, penyusunan rencana bisnis, mengelola sumber daya manusia, mengembangkan strategi pemasaran dan penjualan, dan mengelola aset.

Kata Kunci: corporate, ajaran islam, korupsi

Differences of interest between various organs in the company such as the board of directors and the board of commissioners. The difference in interests between the owner of the company and the manager of the company is generally a principal-agent problem. All parts play a role in determining the direction and supervision of the company. The GMS, representing shareholders, makes basic decisions, such as profit sharing. The Board of Commissioners is generally responsible for guidance and supervision, accepting corporate strategy and controlling the board of directors. The Board of Directors, ultimately, carries out day-to-day operations, such as strategy execution, business plan preparation, managing human resources, developing marketing and sales strategies, and managing assets.

Keywords: corporate, Islamic teachings, corruption