PENCEGAHAN FRAUD PADA PERBANKAN SYARIAH DI INDONESIA MELALUI IMPLEMENTASI SHARIA CORPORATE GOVERNANCE

• Main Author: Mella Apriliani Astuti, - (Author)
• Format: Book
• Published: 2018-08-27.
• Subjects: Thesis; NonPeerReviewed
• Online Access: Link Metadata
• Notes: http://repository.upi.edu/46548/1/S_EKI_1406404_Title.pdf; http://repository.upi.edu/46548/2/S_EKI_1406404_Abstract.pdf; http://repository.upi.edu/46548/3/S_EKI_1406404_Table_of_Content.pdf; http://repository.upi.edu/46548/4/S_EKI_1406404_Chapter1.pdf; http://repository.upi.edu/46548/5/S_EKI_1406404_Chapter2.pdf; http://repository.upi.edu/46548/6/S_EKI_1406404_Chapter3.pdf; http://repository.upi.edu/46548/7/S_EKI_1406404_Chapter4.pdf; http://repository.upi.edu/46548/8/S_EKI_1406404_Chapter5.pdf; http://repository.upi.edu/46548/9/S_EKI_1406404_Bibliography.pdf; http://repository.upi.edu/46548/10/S_EKI_1406404_Appendix.pdf
• Keywords: HB Economic Theory; HC Economic History and Conditions

Penelitian ini dilatarbelakangi dengan adanya fenomena fraud (kecurangan) yang masih terjadi di lingkungan perbankan syariah yang notabenenya berlandaskan prinsip-prinsip Islam dalam setiap kegiatannya. Berdasarkan data ACFE (Association Of Certified Fraud Examiners) tahun 2016 menunjukan bahwa bank dan lembaga keuangan merupakan entitas tertinggi dalam kasus fraud. Prinsip-prinsip syariah yang dijalankan oleh bank syariah tidak serta-merta membuat bank syariah terhindar dari kasus fraud. Kasus fraud yang banyak menimpa bank syariah bisa jadi disebabkan karena lemahnya implementasi dan penerapan sharia corporate governance. Hal ini karena dari implementasi sharia corporate governance merupakan suatu persyaratan penting dalam memastikan perkembangan dan stabilitas industri keuangan Islam (Grassa, 2015). Data dalam penelitian ini diperoleh dari laporan GCG (good corporate governance) perbankan syariah (BUS-UUS) periode 2012-2016 dengan menggunakan pendekatan kuantitatif. Dari hasil penelitian ditemukan bahwa penerapan sharia corporate governance di perbankan syariah terkategorikan menjadi tiga bagian yaitu sangat baik, baik, dan cukup baik namun dari implementasi sharia corporate governance tersebut masih belum bisa mencegah adanya fraud dalam perbankan syariah karena terbukti fraud masih saja terlaporkan setiap tahunnya meskipun dalam penerapan sharia corporate governance pada bank syariah tersebut sangat baik. Penelitian ini mempunyai implikasi penting, yakni perbankan syariah harus diimbangi dengan kemampuan sumber daya insani yang baik karena bank syariah merupakan bisnis perbankan yang menggabungkan prinsip-prinsip perbankan dan juga prinsip-prinsip Islam. Selain itu budaya organisasi dan tone at the top jugaa bisa menjadi kuncian untuk mencegah terjadinya fraud.;---This research is motivated by the existence of fraud phenomenon that still occurs in sharia banking environment which in fact is based on Islamic principles in every activity. Based on data from ACFE (Association Of Certified Fraud Examiners) in 2016 shows that banks and financial institutions are the highest entities in the case of fraud. Sharia principles that are run by Islamic banks do not necessarily make Islamic banks to avoid fraud cases. Cases of fraud that many overwrite Islamic banks may be due to weak implementation of sharia corporate governance. This is because the implementation of sharia corporate governance is an important requirement in ensuring the development and stability of the Islamic finance industry (Grassa, 2015). The data in this research is obtained from GCG (good corporate governance) of syariah banking (BUS-UUS) period 2012-2016 using a quantitative approach. The result of research shows that the implementation of sharia corporate governance in syariah banking is categorized into three parts that are very good, good and good enough but from the implementation of sharia corporate governance is still not able to prevent fraud in sharia banking because it proved fraud still reported every year even though in the implementation of sharia corporate governance in these sharia banks is very good. This study has important implications, namely sharia banking must be balanced with the ability of good human resources because Islamic banks is a banking business that combines the principles of banking and Islamic principles. In addition, organizational culture and tone at the top can also be a lock to prevent fraud.