ANALYSIS OF IMPLEMENTATION OF THE GOOD CORPORATE GOVERNANCE PT. BANK BNI SYARIAH BRANCH OF TASIKMALAYA

PT. Bank BNI Syariah is one of the best Islamic bank, which obtained the best award as the most efficient bank and first ranked in the category of best good corporate governance report. So, this study aim to explore the extent of implementation good corporate governance in PT. Bank Syariah Branch Tasikmalaya. This study is a field research using inductive method and content analysis approach. Data collection is using primary and secondary data by observations, interviews, and documentation. The results indicate that PT. Bank Syariah Branch Tasikmalaya has implemented good corporate governance principle by well according the Islamic perspective. Described about it that bank has implemented “anti graft” accordance with al-Amanah}-alJama>’ah}-al-Hasanah} as a slogan in doing work; al-Tawhi>d and al-Rid}a as the basis for forming personal caracter; every Dhuhur and Ashar prayer, the office is temporarily closed; Tarhib Ramadhan as routine program every June 19 by holding an MHQ competition. Keyword: Good Corporate Governance, Islamic Corporate Governance, Sharia Banking.


INTRODUCTION
Good Corporate Governance is a one of success solution toward corporate its for growing up and beneficially in long time and all at once of it (Daniri, 2005). Because, bank is like a heart and machine on activator of economy it is a state must implement good corporate governance principle. William A. Lovette said; "Bank and financial institution collect money and deposit from all elements of society and invest these fund in loans, securities and various other production assets". (Lovette, 1997;Nasution, 2007).
The development of good corporate governance has been started for long time ago in line the establishment of Corporate System (Muladi, dkk, 1991) in United Kingdom and United State of America (USA) around the18th century. The AL-INFAQ: Jurnal Ekonomi Islam, (p-ISSN: 2087-2178, e-ISSN: 2579-6453) Vol. 11 No. 1 (2020 84 term of Good Corporate Governance (GCG) was first at corporate governance introduced in 1992 within the report came to be called Cadbury Report. This report has been prescriptived the worldview. As Cadbury Committe in Tjager, interprets about Corporate Governance is: "A set of rules that define the relantionship between stakeholder, managers, creditors, the government, employees and other internal and external stakeholder in their right and responsibilities." (Tjager, et. All, KNKG, 2003 Therefore, sharia bank is an institution of business which operated by the intention is not only Islamic principles profit oriented but also on social oriented. As an institutional business for sharia banking must be directed for promoting in the al-Fala@h. (Rastuti , 2015).

Definition of Good Corporate Governance
Generally, the definition of corporate governance can be divided into two senses. Firstly, in narrower sence corporate governance can be difined as a formal system of accountability of senior management to the stakeholders (Shleifer, dkk, 1997). Secondly, in expensive term, corporate governance includes the entire network of formal and informal relations involving the corporate sector and their consequences for society in general (Mesnooh, 2002;Salacuse, 2003 : Jurnal Ekonomi Islam, (p-ISSN: 2087-2178, e-ISSN: 2579-6453) Vol. 11 No. 1 (2020 86

1) The Anglo-Saxon Model
The Anglo-Saxen model of corporate governance which is also known as market-based systems or shareholder-value system or principleagent model is considered as the most dominant theory championed by the Unite States and the United Kingdom. Market-based system of the United Kingdom and the United States are characterizted by arm's length relationship between corporations and investors who are said to be concerned primarily about short-term returns (Frank, dkk, 2004).

2) The European Model
Since the publication of Berle and Means, many have believed that there are significant problems with the Anglo-Saxon model. Another approuch of corporate governance was introduced known as the stakeholders or the European model. In this system, companies raise most of their external finance from banks that have close, long term relationships with their corporate customers (Berle, dkk, 1932).

1) Transparency
Transparency are containing of disclore element and equipping the information in a be on time manner, be equal to, clear, accurate, and comparable as well as accessible by importance fuctionary and society.
Transparency was needful in order that in bank to carry out its business by objectively, profesionality and protect againts of interest for consumers (KNKG, 2012).

2) Accountability
Accountability are containing of element is function of clarity in the organization and manner his account for justify. Bank as institutional and fuctionary be possessed of his workly on transparent and accountable a scale. For it bank must be healty managament, measurable, and professional by keeping eye open the importance of shareholders, customer, and other manager. Accountability is the constitute prerequisite of necessary to work continously (KNKG, 2012).

a. Responsibility
Responsibility is containing of element to pursuence about regulation of legislation and internal certainly bank and also had charge of bank for society and his area. Its principle needful so as to assure had been protected of continuity the business in long time and gotten confession as good corporate citizen (KNKG, 2012).

b. Independency
Independency is containing the element of autonomy or stand alone from another side and objectivities his the work and the duty. In the connection from independency principle, bank must be managed independently in order to organize corporate of as well as entire under the row another to domina and can not be considered actions by either party can be influencing the objectivity and professionalism in perform of duties and responsibility (KNKG, 2012).

c. Fairness
Fairness is continuing of element is substance fair treatment and also the same way as opportunity in that portion. In this management, bank must always to observe the importance of shareholder, consumer and other manager based on fairness principle from each side (KNKG, 2012).

Purposes and Element of Good Corporate Governance
According from Mr. Wolfenshon, World Bank President, have been summarized that the purpose of the good corporate governance is to incarnating the justice, transparency and accuntability (www.encycogov.com, 2011). So, can be said that the porpuse of good corporate governance is incarnating the justice for all stakeholders by means of the creation of transparency and accountability be even greater or bigge. The justice for stakeholders also can heed with the value raising is natural on his participation. AL-INFAQ: Jurnal Ekonomi Islam, (p-ISSN: 2087-2178, e-ISSN: 2579-6453) Vol. 11 No. 1 (2020 88 The elements of good corporate governance is coming inside the company and outside the company. That elements always needful inside the company namely is Corporate Governance-Internal. The elements is coming from inside company is (1)  Further, Sutedi did explain that the elements is coming from outside company and the elements always be needful outside beside to be Corporate Governance-Eksternal. The elements is coming from outside the company is (1) Sufficiency by-law and sets of law equipment; (2) The investors; (3) The institute of information providers; (4) Public accountan; the institute had taken side public interest, not be group; (5) Lender or loaner; (6) The institute are legaizing. The elements always be needful outside the company include by (1) A rule from code of conduct; (2) Fairness; (3) Accountability; (4) Law guarantic (Sutedi, 2010).

1) al-Tawhi>d and al-Shu>ra Based Approach
As the foundation of Islamic faith is al-Tawhi>d (Al-Faruqi, 1982), the basis for the corporate governance framework also emanates from this concept. Allah says in Al-Qur'an: "Men who celebrate the praises of Allah standing, sitting, and lying down or theis sides, and contemplate the wonders of creation in the heavens and the earth, (with the thought): "Our Lord! Not for naught Hast thought created all this! Glory to Thee! Give us Salvation from the penalty of the Fire" (QS. .
This verse provides fundamental principles of governance where everything created by Allah has a porpose and human being is created to be the world's vicegerent. By putting a trust to mankind as a vicegerent, Allah plays actively roles to monitor and involve in every affairs of human being and he is aware and knowing everyting all the times (Chapra, 1992).

2) Dimension of Islamic Corporate Governance
The intended also to fill the purpose has applicable Islamic sharia (al-

Maqas}idu-al-Shari>'ah), it is have achieved maslahah for human
being in total as shape from islamic desire became rahmat for universe.

The Differences Corporate Governance between Non-Islamic and Islamic
The contrast between the mainstream and Islamic features of corporate governance is exemplified in scheme 3.3.1The important point tonote in this scheme is that huma resource development, preference formation and consequent managment, employees and shareholders in mainstream corporate  This research will be done by using materials as endorser for complited this study by primary and secondary data. The primary data, a source of data obtained occurred (Prastowo, 2012 Data analysis will be done using by inductive method. This form of inductive method is paragraphs that are preserved by explaning specific issues (containing evidences) which end with a general statement of conclusions or methods with a special to public approuch (going from specific to the general (http://rismarhaesa15.wordpress.com).

The Implementation of Good Corporate Governance in PT. Bank BNI Syariah
Actually, the implementation of good corporate governance in PT. Bank BNI Syariah branch of Tasikmalaya can be said that the employees there when first enter and work directly there is quite difficult (Dwi, 2017). -INFAQ: Jurnal Ekonomi Islam, (p-ISSN: 2087-2178, e-ISSN: 2579-6453) Vol. 11 No. 1 (2020 93

AL
The meaning of quite difficult is because that time until now, that PT. Bank BNI Syariah branch of Tasikmalaya requires employees who are tough, strong and willing to work hard and also has a working slogan that "Avoids or Rejects of Gratification in any Performance whatsoever". Because, in the upbringing of he irect manager that is planting Islamic values with the not "Working is worship, not seeing from the salary earned, doing with sincercity to get al-Rid}a> from Allah and also to get salary must be oriented" do not look in terms of salary earned but must see the worship also.
Then, PT. BNI Syariah branch of Tasikmalaya got the award of good corporate governance rank. That, between the implementation of good corporate governance in PT. Bank BNI Syariah at branches with the center is not too far away. Precisely, PT.
Bank BNI Syariah at braches always communicate and still synergize with the center, because if something happens or constaints in the PT. Bank BNI Syariah at branches then most report immediately to PT. Bank BNI Syariah at center.

1) Transparency
In daily activities of the implementation on tansparency principle here is "No push the gratification or not receiving any compensation from anyone". Because, in the case of related to some third parties in the work, can bringing us to faults rules. The employees must take the supplying of commodity of couse so done confersation with third parties such as vendors. That casually was given to employees some the retaine.

2) Accountability
The result from accountability here is all the constraint with stakeholders are fine. However, for general of job standardization to stakeholders must follow from the Cetral PT. Bank BNI Syariah.

3) Responsibility
The responsibilities had done is bend cuve about table office recervation to stakeholders/ vendors. Authomatic the table must also bestandar must be equal to cenral standard. With that, they already understand before we explain.

4) Independency/Professional
Implementation of independent principle in BNI Syariah branch of AL-INFAQ: Jurnal Ekonomi Islam, (p-ISSN: 2087-2178, e-ISSN: 2579-6453) Vol. 11 No. 1 (2020 Pillar Performance Tasikmalaya is have the concept "al-Ama>nah}-al-Jama>'ah" is the guide to work well and prioritize the intention of worship which usually read every day "Monday and Wednesday" to all member, that is call as "Morning Breaving" will be done before 08.00 am. Corporate culture of BNI Syariah is formulated by exploring the values that are believed by all human employees as superior values to support the vision, mission and targets of thecompany, namely integrity, sence of business, focus on quality and customer satisfaction which set fourth in the corporate values of "al- Ama>nah}-al-Jama>'ah-al-Hasanah". Scheme for that ilustrasion is bellow: The culture of "al-Ama>nah}-al-Jama>'ah" is supported by there three cultural pillars; (1) risk & complience, (2) performance, and (3) service.

Table 3. Cultivate Amanah and Jamaah To Create Hasanah Individuals
• Is the basis in working by upholding compliance atitute towards the sharia principle and regulations and always work with the prudent principle to obtain quality results.
• Is the basis in working by upholding continuous improvement attitude to achieve optimal results.

Pillar Risk & Compliance
• Is the basis in working by upholding serving exceeds the expectation attitude

5) Fairness and Equality
BNI Syariah branch of Tasikmalaya was implementing fairness principles in "Cash ration policy or benefit cost ratio (profit sharing) for customers". The example in distribution of cash ration policy or benefit cost ratio on mudharabah is for the customer (12 %), that his profit sharing had been given cotton with DPS (Sharia Supervisory Board).