Pengaruh Good Corporate Governance terhadap Kinerja Karyawan BMT Al-Mahbub Pusat Taman Sari
Keywords:
Good Corporate Governance, Kinerja Karyawan, Manajemen Syariah, BMT, Tata KelolaAbstract
Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja karyawan di BMT Al-Mahbub Pusat Taman Sari. GCG dianggap sebagai sistem tata kelola yang mampu meningkatkan efektivitas organisasi melalui prinsip transparansi, akuntabilitas, tanggung jawab, independensi, dan keadilan.
Design/metodologi/pendekatan: Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner kepada karyawan BMT Al-Mahbub. Data dianalisis menggunakan regresi linier berganda dengan bantuan sofrware SPSS 26 untuk menguji hubungan GCG dengan kinerja karyawan.
Findings: Hasil penelitian menunjukkan bahwa penerapan prinsip-prinsip GCG berpengaruh signifikan terhadap peningkatan kinerja karyawan. Dimensi transparansi dan akuntabilitas memiliki kontribusi paling dominan dalam mendorong kinerja.
Originalitas: Penelitian ini memberikan kontribusi praktis dalam penguatan tata kelola lembaga keuangan mikro syariah, khususnya BMT, serta memperkaya kajian manajemen dakwah dalam konteks kelembagaan ekonomi Islam.
References
Agina, A., Widyarti, M. T. H., & Widiarto, A. (2024). The Effect of Good Corporate Governance on Employee Performance at BPJS Ketenagkerjaan Semarang. Applied Accounting and Management Review (AAMAR). https://doi.org/10.32497/aamar.v3i2.6067
FCGI. (2006). Pedoman umum good corporate governance Indonesia. In Pedoman Umum Good Corporate Governance Indonesia. Jakarta: Komite Nasional Kebijakan Governance.
Hirsanuddin, 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. https://doi.org/10.15294/jils.v8i2.70784
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
Klettner, A. (2021). Stewardship Codes and the Role of Institutional Investors in Corporate Governance: An International Comparison and Typology. British Journal of Management. https://doi.org/10.1111/1467-8551.12466
Kusmilawaty, K., Tarigan, A. A., & Nasution, Y. (2024). Good Corporate Governance Sebagai Implementasi Amanah Dalam Al-Qur’an (Tafsir QS. Al-Mu’minun). Jurnal Ilmiah Ekonomi Islam. https://doi.org/10.29040/jiei.v10i1.12803
Manggopa, D. A. M., Walandouw, S., & Latjandu, L. (2025). Analisis penerapan good corporate governance dalam meningkatkan kinerja karyawan di PT Pos Indonesia Kantor Cabang Utama Manado. Riset Akuntansi Dan Portofolio Investasi. https://doi.org/10.58784/rapi.308
Maulina, R., & Ningsih, S. (2023). Influence of Implementing Good Governance Principles Regarding The Efficacy of Employee Performance. Kajian Akuntansi. https://doi.org/10.29313/kajian_akuntansi.v24i2.2425
Muhammad, F. (2020). Keadilan dan Pemerataan Ekonomi Melalui Konsep Baitul Mal wat Tamwil (BMT). Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum. https://doi.org/10.32694/010970
Napitupulu, I. H., Situngkir, A., Basuki, F. H., & Nugroho, W. (2023). Optimizing good Corporate Governance Mechanism to Improve Performance: Case in Indonesia’s Manufacturing Companies. Global Business Review, 24(6), 1205–1226. https://doi.org/10.1177/0972150920919875;CTYPE:STRING:JOURNAL
Nazam, R. M., & Rojuaniah, R. (2024). The Effect of The Application of Good Corporate Governance (GCG) Principles on Job Satisfaction and Employee Performance. Jurnal Indonesia Sosial Sains. https://doi.org/10.59141/jiss.v5i04.1056
Novianto, W. (2024). Teori Corporate Governance: Keterbatasan, Kritik dan Alternatif. Ekonomis: Journal of Economics and Business, 8(2), 1568–1574. https://doi.org/10.33087/ekonomis.v8i2.1997
Nugraheni, P., & Nasiroh, C. D. (2023). Improving the performance of baitul maal wat tamwil (BMT) employees: Do the principles of good corporate governance (GCG) matter? Journal of Accounting and Investment. https://doi.org/10.18196/jai.v24i3.19034
Nurhidayanti, F., Listari, S., & Efrianti, D. (2023). Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan dan Nilai Perusahaan. Jurnal Ilmiah Manajemen Kesatuan, 11(1). https://doi.org/10.37641/jimkes.v11i1.1701
Rehman, A., & Hashim, F. (2018, October 1). Corporate Governance Maturity and Its Related Measurement Framework. 5th International Conference on Accounting Studies (ICAS 2018).
Sari, L. A. N. (2025). View of Good Corporate Governance from an Accounting Theory Perspective: A Literature Review. Jurnal Akuntansi, Manajemen Dan Ilmu Ekonomi (JASMIEN), 5(4). https://journal.cattleyadf.org/index.php/Jasmien/article/view/1462/864
Shetty, A., & Suraj, N. (2024). The Intersection of ESG Principles and Corporate Performance: Insights From Existing Research. EPRA International Journal of Economics, Business and Management Studies. https://doi.org/10.36713/epra17714
Syahnur, O., & Elmi, F. (2023a). Good Corporate Governance Principles act as Mediators of The Influence of Organizational Commitment, Leadership, and Organizational Culture on Employee Performance. International Journal of Indonesian Business Review. https://doi.org/10.54099/ijibr.v2i2.720
Syahnur, O., & Elmi, F. (2023b). Good Corporate Governance Principles act as Mediators of The Influence of Organizational Commitment, Leadership, and Organizational Culture on Employee Performance. International Journal of Indonesian Business Review. https://doi.org/10.54099/ijibr.v2i2.720
Syofyan, R., & Putra, D. G. (2020). The Role of Good Corporate Governance (GCG) Implementation in Indonesian Company. Proceedings of the 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). https://doi.org/10.2991/aebmr.k.200305.148
Wang, C. (2024). The Relationship between ESG Performance and Corporate Performance - Based on Stakeholder Theory. SHS Web of Conferences. https://doi.org/10.1051/shsconf/202419003022
Wang, P. P., Zhang, R., & Zhang, Q. (2024). The effect of intellectual capital and venture capital on enterprise values: evidence from China. China Accounting and Finance Review, 26(5), 626–644. https://doi.org/10.1108/CAFR-02-2024-0015
