STUDI LITERATUR REVIEW UNTUK PENERAPAN GOOD CORPORATE GOVERNANCE BAGI PENGEMBANGAN ASURANSI MIKRO SYARIAH

Irman Firmansyah, Abrista Devi

Abstract


Perkembangan asuransi mikro syariah di Indonesia cukup pesat dan ditandai dengan banyaknya perusahaan asuransi yang memiliki produk asuransi mikro syariah. Dukungan dari Pemerintah pun terus dilakukan melalui lembaga pengawas keuangan yaitu Otoritas Jasa Keuangan dengan mengeluarkan peraturan-peraturan mengenai asuransi mikro. Oleh karena itu penting untuk dibuat suatu formula khusus dalam rangka menjalankan tata kelola yang baik bagi asuransi mikro syariah. Studi ini bertujuan untuk menjelaskan implementasi tata kelola yang baik bagi asuransi mikro syariah. Penelitian dilakukan melalui studi literatur dengan mengumpulkan jurnal-jurnal dan buku-buku literature terkait dengan pelaksanaan tata kelola. Hasil kajian menunjukkan bahwa tata kelola yang baik bagi asuransi mikro syariah dapat didasarkan pada OECD dan peraturan Otoritas Jasa Keuangan POJK Nomor 73/POJK.05/2016 yaitu pronsip transparansi, akuntabilitas, tanggungjawab, Independensi dan Kesetaraan/Keadilan.


Keywords


Tata kelola, Asuransi mikro syariah, Prinsip

Full Text:

PDF

References


Bansal, Bhavya dan Bansal, Aishvarya. (2014). Corporate Governance and Risk Management in Insurance Sector: A Review of Literatur. International Journal of Scientific and Research Publication 4 (10)

Bernal, A., & Lubrano. (2007). Growth, Financing, and Corporate Governance. International Finance Corporation World Bank Group Working paper

Black, B.S., Jang, H. and Kin, W. (2006). Does corporate governance predict firms’ market values? Evidence from Korea. Journal of Law, Economics and Organization, 22 (2) 3-13.

Chaudary, Priyanka. (2014). Corporate Governance in Insurance Sector. International Journal of Research in Economics & Social Sciences. http://www.euroasiapub.org, 4 (1)

Churchill, C. (2006). What is Insurance for the Poor? In C. Churchill (Ed.), Protecting the Poor. A Microinsurance compendium. Geneva, 25-44.

Claessens, S., Djankov, S. and Fan, J. P. H. (2002). Disentangling the incentive and entrenchment effects of large shareholders. The Journal of Finance, 57(6): 2741-2771.

Cremers, K. J. M., & Nair, V. B. (2005). Governance mechanisms and equity prices. Journal of Finance 60(6): 2859-2894.

Erlbeck, A., Altuntas, M., &Stolzle, T. R. B. (2011). Microtakaful: Field Study Evidence and Conceptual Issues. Conference paper. www.rug.nl

Fadun, Olajide S. (2013). Corporate Governance and Insurance Company Growth: Challenges and Opportunities. International Journal of Academic Research in Economics and Management Sciences 2 (1)

_______. 2013. Corporate Governance and Insurance Firms Performance: Empirical Study of Nigerian Experience. Journal of Insurance Law & Practice 3 (1)

Firmansyah, Irman dan Devi, Abrista. 2017. The Implementation Strategies of Good Corporate Governance for Zakat Institution in Indonesia. International Journal of Zakat, 2(2): 85-97

Frost, C. A., Gordon, E. A. and Hayes, A. F. 2002. Stock exchange disclosure and market liquidity: An analysis of 50 international exchanges. http://www.ksri.org/bbs/files/research02/SSRN_ID355361_code02

Gabasi, A. H. B. E, Kertahadi, Firdausi, Nila. 2014. An Analysis of Corporate Governance and Its Impact on the Firm’s Financial Performance in Libya. IOSR Journal of Business and Management 16 (7): 61-70

Gompers, P. A., Ishii, J. L. and Metrick, A. 2003. Corporate governance and equity prices. Quarterly Journal of Economics, 118(1): 107-155.

Hafeez, Malik M. 2013. An Analysis of Corporate Governance in Islamic and Western Perspective. International Journal of Business, Economic and Law 2(3): 98-103

Hasim, H. M. 2014. Developing a Conceptual Framework of Microtakaful as a Strategy towards Poverty Alleviation. Journal of Economics and Sustainable Development 5 (28): 1-9.

Mehta, D. M. 2006. Good governance. Encyclopedia of Governance, Sage Publications, Inc.

Najjar, Naser. 2012. The Impact of Corporate Governance on the Insurance Firm’s Performance in Bahrain. International Journal of Learning & Development 2 (2): 1-17

Nuryartono, Nunung. 2013. Micro Insurance Stakeholders in Indonesia – Baseline Survey. Bogor Agriculture Institute, Research Corporation between US AID and SEADI. July 2013

OECD. 1999. Business Sector Advisory Group on Corporate Governance. (25,30,34& 199)

Oke, M. O. (2012). Insurance sector development and economic growth in Nigeria. African Journal of Business Management, 6(23): 7016-7023.

Otoritas Jasa Keuangan. 2013. Grand Design Pengembangan Asuransi Mikro Indonesia. Team of Developing Micro Insurance. Smesco Building

Sapovadia, V. K. 2009.Good Corporate Governance: An Instrument For Wealth Maximization. https://papers.ssrn.com/sol3/papers.cfm?abstract-id=955289

Wanyama, D. W. and Olweny, T. 2013. Effect of Corporate Governance on Financial Performance of Listed Insurance Firms in Kenya. Public policy and administration research 3(4).

Yusuf, T. O. & Mobolajo, A. H. I. 2012. The Role of Islamic Micro Insurance in Economic Growth and Development: The Nigerian Experience: A Case Study of Al-Barakah Microfinance Bank, Lagos. International Journal of Business and Commerce1 (10): 106-122.

www.asuransimikroindonesia.org

www.kompasiana.com


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 JURNAL AKUNTANSI

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Creative Commons License
Jurnal Akuntansi by Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Siliwangi is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.unsil.ac.id/index.php/jak.

Jurnal Akuntansi Visitor Counter JAK Stats