Analysis of the Implementation of Good Corporate Governance Principles at PT Bank Jabar Banten Syariah

Abstract

The growth of Islamic banking in Indonesia has increased the demand for effective governance systems that not only emphasize financial performance but also ensure transparency, accountability, and compliance with sharia values. Good Corporate Governance (GCG) becomes an essential mechanism for maintaining stakeholder trust and achieving sustainable Islamic banking development. This study aims to analyze the implementation of GCG principles at PT Bank Jabar Banten Syariah and evaluate its alignment with the values of maqashid sharia, particularly justice, trustworthiness, and protection of assets (hifz al-mal). This research employed a qualitative approach using descriptive content analysis methods. Data were obtained from the Annual Reports and GCG Implementation Reports of PT Bank Jabar Banten Syariah during the 2021–2025 period. The analysis was conducted based on GCG indicators, including transparency, accountability, responsibility, independence, and fairness, through a systematic disclosure assessment. The results show that PT Bank Jabar Banten Syariah consistently implemented GCG principles throughout the observation period with strong disclosure quality and effective governance practices. The findings indicate that governance implementation supports transparency, strengthens internal supervision, minimizes conflicts of interest, and contributes to the realization of maqashid sharia objectives. In conclusion, PT Bank Jabar Banten Syariah has demonstrated good governance performance, although continuous improvement in disclosure consistency and internal control mechanisms remains necessary to strengthen sustainable Islamic banking governance.