Implementasi Sistem Pengendalian Manajemen Islam Untuk Memperkuat Corporate Governance Institusi Bisnis Syariah (Implementing Islamic Management Control System to Enhance Corporate Governanace of Syariah Business Institutions)

Abstract

Grow and develop number of business institutions provide shariah product and they operates based on regulation and fundamentals of shariah especially in Indonesia and requirement to the shariah business institutions are not only provide shariah product, however its also have and apply islamic management control system, along developing islamic management control system as an actualization of islam kaffah (holistic), these are 3 things are interesting phenomenon to be searched. Besides there are some islamic economic articles domination focus on development of islamic economic and shariah acounting, not deep on islamic management control system. This research runs to find out the form of implementation and development of islamic management control system to enhance corporate governance in the syariah business organization. Islamic Management Control System Theory which explored from Al Qur’an and Hadist and conventional Management Control System are as a framework based theory. This research uses qualitative methods, informations are obtained by face to face interview technic, respondents from syariah business organization involved. There are 12 application forms of islamic management control system can be built in the organization and some benefits can be obtained by organization, as a non financial benefits or financial benefits.