Analisis Penerapan Good Corporate Governance (GCG) Berdasarkan Perspekstif Maqashid Syariah pada PT Sutra Tour Hidayah
Keywords:
Hajj and Umrah Travel Agency; Good Corporate Governance; Maqashid Sharia
Abstract
The implementation of good corporate governance (GCG) is increasingly essential for service-oriented companies, particularly Hajj and Umrah travel agencies, as their activities depend heavily on public trust and involve significant religious values. This research seeks to analyze the application of good corporate governance principles at PT Sutra Tour Hidayah and evaluate their relevance to the values of maqashid syariah. A qualitative case study design was employed, in which data were gathered through observation, in-depth interviews, and documentation, and subsequently validated through data triangulation. The findings reveal that PT Sutra Tour Hidayah has generally applied the five principles of good corporate governance, namely transparency, accountability, responsibility, independence, and fairness, relatively well. These principles are associated with the five objectives of maqashid syariah, encompassing the protection of religion, life, intellect, lineage, and wealth. However, accountability remains less than fully effective because the company has not established a formal audit committee or dedicated risk management function.References
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Munandar, A. N. I., Hermawan, A., & Andriani, R. F. (2025). Membangung Lembaga Keuangan Syariah Bermutu: Sebuah Pendekatan Filsafat Ilmu, Manajemen Mutu, dan Transparansi Akuntansi. Jurnal Media Akademik, 3(8), 1–27. https://doi.org/https://doi.org/10.62281/thx2qq77
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Murti, A. C., & Kusumaningtias, R. (2025). Pengaruh Transparansi, Akuntabilitas, dan Responsibilitas Pengelolaan Keuangan Sekolah terhadap Kinerja Guru pada Sekolah Dasar di Plemahan-Kediri. Jurnal Riset Akuntansi, 3(1), 311–323. https://doi.org/10.54066/jura-itb.v3i1.2958
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Srisusilawati, P., Hardianti, P. D., Erlianti, N., Pitsyahara, I. R., & Nuraeni, S. K. (2022). Implementasi Maqashid Syariah terhadap Produk Perbankan Syariah. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah, 7(1), 1–11. https://doi.org/10.24235/jm.v7i1.8409
Sugandi, A. (2024). Tren Pariwisata Halal: Menjelajahi Destinasi Ramah Muslim di Era Modern. JETOUR: Journal of Sharia Tourism and Hospitality, 2(2), 37–44. https://doi.org/10.70095/jetour.v2i2.55
Sugiyono. (2022). Metode Penelitian Kualitatif (Untuk Penelitian yang Bersifat: Eksploratif, Enterpretif, Interaktif, dan Konstruktif). 104-111. CV Alfabeta.
Wijaya, I. F., Moro, A., & Belghitar, Y. (2023). Does Religiosity Affect Financing Activity? Evidence from Indonesia. Business Ethics, the Environment & Responsibility, 32(2), 670–697. https://doi.org/10.1111/beer.12498
Wulandari, E. P., & Djakfar, M. (2022). Etika Bisnis Islam Dalam Upaya Pengembangan Ekonomi Sektor Industri Halal. Jurnal Ekonomi Syariah Pelita Bangsa, 7(2), 103–110. https://doi.org/https://doi.org/10.37366/jespb.v7i02.419
Yin, R. K. (2018). Case Study Research and Aplications: Design and Methods (6th ed.). 15. SAGE Publication, Inc.
Yonita, V., & Aprilyanti, R. (2022). Analisis Penerapan Prinsip–prinsip Good Corporate Governance Pada Usaha Kecil dan Menengah (Studi Pada UKM Restoran/Rumah Makan/Kafe di Daerah Cikupa Tangerang). ECo-Fin, 4(1), 1–9. https://doi.org/10.32877/ef.v4i1.454
Ameliyani, R., Arsyad, K., Possumah, B. T., Majid, J., & Wawo, A. (2025). Analisis Penerapan Prinsip Good Corporate Governance pada Bank Syariah Indonesia. Tangible Journal, 10(2), 444–457. https://doi.org/10.53654/tangible.v10i2.708
Amrullah, A., Rohman, H. F., & Sari, F. N. (2024). Analisis Good Corporate Governance Perbankan Syariah Indonesia: Perspektif Maqashid Syariah. Bertuah: Journal of Shariah and Islamic Economics, 5(1), 1–16. https://doi.org/https://doi.org/10.56633/jsie.v5i1.638
Ardani, M., Setiawan, D., Munir, M. M., & Fitria, S. (2022). A Tale of Umrah Pilgrims Fraud in Indonesia: a Narrative Review Indicating and Anticipating “Fake Bureau.” Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 5(1), 94–107. https://doi.org/10.31538/iijse.v5i1.1702
Bahtiar, B., Bisri, C., & Asmu’i, F. (2025). Implementasi Nilai-Nilai Keislaman Ahlusunnah Wal Jamaah Dalam Prinsip Good Corporate Governance (GCG) Pada Perbankan Syariah. Innovative: Journal of Social Science Research, 5(1), 7075–7091. https://doi.org/10.31004/innovative.v5i1.18443
Barokahya, B. (2025). Stategi Promosi Penyelenggaraan Ibadah Haji dan Umrah (Studi Pada PT Anugerah Quba Mandiri Kota Bengkulu). 43-44. UIN Fatmawati Sukarno Bengkulu.
Bongso, B., & Yunita, K. (2024). Application of Good Governance Principles with a Stakeholder Approach at St. Francis Gonsalves Church Batang Lupar. International Research Journal of Economics and Management Studies, 3(8), 371–376. https://doi.org/10.56472/25835238/IRJEMS-V3I8P145
Budi, R. A., & Djasuli, M. (2022). Penerapan Maqashid Syariah terhadap Good Corporate Governance pada Home Industry. Embiss: Jurnal Ekonomi, Manajemen, Bisnis, Dan Sosial, 2(2), 219–228. https://embiss.com/index.php/embiss/article/view/78
Erianto, R., Hasibuan, I. M., & Batubara, M. (2024). Blue Economy Perspektif Maqashid Syariah. Jurnal Ekonomi Syariah Pelita Bangsa, 9(1), 1–18. https://doi.org/https://doi.org/10.37366/jespb.v9i01.1143
Fadllan, F., & Lailatul Maufiroh. (2024). Perilaku Konsumen: Utility Versus Maṣlaḥah sebagai Rasionalitas dalam Ekonomi Islam. El-Qist: Journal of Islamic Economics and Business (JIEB), 14(1), 33–47. https://doi.org/10.15642/elqist.2024.14.1.33-47
Farhana, N.-. (2024). Implementasi Maqashid Syariah Pada Asuransi Syariah di Indonesia. Jurnal Ilmiah Ekonomi Islam, 10(1), 58–63. https://doi.org/10.29040/jiei.v1i1.12305
Fizi, A., & Helmina, M. R. A. (2023). Penerapan Prinsip-prinsip Good Corporate Governance (GCG) pada Perusahaan. Surplus: Jurnal Ekonomi Dan Bisnis, 1(2), 379–387. https://doi.org/10.71456/sur.v1i2.603
Gidion, M. T. (2019). Research Methodology: Penulisan Skripsi, Tesis., & Karya Ilmiah (MH. Afnan, Ed.; 1st ed.). 100. CV. MAHATA (Magna Raharja Tama).
Habibi, R., Santoso, M. S. B., & Nasirin, M. K. (2025). Peran Maqashid Syariah dan Good Corporate Governance terhadap Pertumbuhan Laba Bank Syariah Indonesia. TIJAROTANA: Jurnal Ekonomi Dan Bisnis Syariah, 5(1), 35–45. https://doi.org/10.64454/tj.v5i01.70
Haryono, S., & Melis, M. (2023). Principles of Good Corporate Governance (GCG) in Cash Waqf Management at Cash Waqf Institution. I-Philanthropy, 3(1), 27–28. https://doi.org/10.19109/iphi.v3i1.17360
Hendra, H., & Fahlevi, A. H. (2024). Implementation of Good Corporate Governance (GCG) Principles in PDAM Tirta Ogan, Ogan Ilir District. Iapa Proceedings Conference, 187. https://doi.org/10.30589/proceedings.2024.1052
Islami, I. N., Hakim, I. L., Hilmy, M. S., & Abdillah, A. G. (2025). Good Corporate Governance: Sebagai Mitigasi Risiko Pelanggaran Etika Terhadap Kinerja Keuangan Perusahaan. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 4(2), 9156–9162. https://doi.org/10.31004/jerkin.v4i2.3161
Kamal, H., Iqbal, M., & Nasution, M. S. (2025). Good Corporate Governance dan Maqashid Syariah dalam Penguatan Lembaga Keuangan Syariah di Indonesia. Jurnal Hukum Samudra Keadilan, 20(2), 279–298. https://doi.org/10.33059/jhsk.v20i2.12991
Mardiyah, R., Sartika, S., Irfan, M., & Misbach, I. (2026). Manajemen Risiko pada Bisnis Travel Haji & Umrah. Jurnal Media Akademik, 4(7), 1–13. https://doi.org/https://doi.org/10.62281/zt37pz34
Munandar, A. N. I., Hermawan, A., & Andriani, R. F. (2025). Membangung Lembaga Keuangan Syariah Bermutu: Sebuah Pendekatan Filsafat Ilmu, Manajemen Mutu, dan Transparansi Akuntansi. Jurnal Media Akademik, 3(8), 1–27. https://doi.org/https://doi.org/10.62281/thx2qq77
Munawaroh, T., Syuhada, S., & Intan Ayu. (2026). Penerapan Model Tata Kelola LKMS Berbasis Maqashid Syariah dalam Mensejahterakan Anggota di KSPPS Mawar Simo Sunglebak Lamongan. JIEM: Jurnal Ilmiah Ekonomi Dan Manajemen, 4(7), 262–274. https://doi.org/10.61722/jiem.v4i7.12161
Murti, A. C., & Kusumaningtias, R. (2025). Pengaruh Transparansi, Akuntabilitas, dan Responsibilitas Pengelolaan Keuangan Sekolah terhadap Kinerja Guru pada Sekolah Dasar di Plemahan-Kediri. Jurnal Riset Akuntansi, 3(1), 311–323. https://doi.org/10.54066/jura-itb.v3i1.2958
Nainggolan, B. (2022). Transparansi dalam Pemberesan Boedel Pailit. PT Alumni Penerbit Akademik.
Nasution, J., Hasibuan, R. A., Abdi, K., & Rohman, F. (2023). Analisis Pengaruh Implementasi Good Corporate Governance Terhadap Nilai Perusahaan. Jurnal Penelitian Ekonomi Manajemen Dan Bisnis, 2(1), 241–251. https://doi.org/10.55606/jekombis.v2i1.996
Pratiwi, D. A., & Suwandi, S. (2023). Peran Strategi Bisnis Terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Mediasi. Akuntansi: Jurnal Akuntansi Integratif, 8(2), 105–124. https://doi.org/10.29080/jai.v8i2.1040
Putri, I., Syahriza, R., & Rahma, T. I. F. (2023). Analysis of the Implementation of Good Corporate Governance (GCG) Principles to Improve Service Quality at Bumiputera Syariah Life Insurance Company. International Journal of Finance Research, 4(4), 302–319. https://doi.org/10.47747/ijfr.v4i4.1603
Raubet, D. N., Idayanti, S., & Rahayu, K. (2023). Penerapan Prinsip Good Corporate Governance (GCG) Pada PT. Taspen Indonesia (Persero). Jurnal Bisnis Dan Manajemen (JURBISMAN), 1(1), 109–126. https://doi.org/10.61930/jurbisman.v1i1.115
Rohimat, A., & Sudrajat, B. (2023). Strategi Pelayanan Tour Leader Biro Haji Dan Umroh Untuk Meningkatkan Reapeat Order Calon Jamaah Pada PT. Impressa Media Wisata. An-Nawa: Jurnal Studi Islam, 5(2), 149–160. https://doi.org/10.37758/gxzs4a83
Sopyan, D., Maarif, M. S., Affandi, J., & Arsyianti, L. D. (2023). Nurturing the Ecosystem of Hajj and Umrah Business in Indonesia: A Model for Development. Indonesian Journal of Business and Entrepreneurship, 9(3), 359–369. https://doi.org/10.17358/ijbe.9.3.359
Srisusilawati, P., Hardianti, P. D., Erlianti, N., Pitsyahara, I. R., & Nuraeni, S. K. (2022). Implementasi Maqashid Syariah terhadap Produk Perbankan Syariah. Al-Mustashfa: Jurnal Penelitian Hukum Ekonomi Syariah, 7(1), 1–11. https://doi.org/10.24235/jm.v7i1.8409
Sugandi, A. (2024). Tren Pariwisata Halal: Menjelajahi Destinasi Ramah Muslim di Era Modern. JETOUR: Journal of Sharia Tourism and Hospitality, 2(2), 37–44. https://doi.org/10.70095/jetour.v2i2.55
Sugiyono. (2022). Metode Penelitian Kualitatif (Untuk Penelitian yang Bersifat: Eksploratif, Enterpretif, Interaktif, dan Konstruktif). 104-111. CV Alfabeta.
Wijaya, I. F., Moro, A., & Belghitar, Y. (2023). Does Religiosity Affect Financing Activity? Evidence from Indonesia. Business Ethics, the Environment & Responsibility, 32(2), 670–697. https://doi.org/10.1111/beer.12498
Wulandari, E. P., & Djakfar, M. (2022). Etika Bisnis Islam Dalam Upaya Pengembangan Ekonomi Sektor Industri Halal. Jurnal Ekonomi Syariah Pelita Bangsa, 7(2), 103–110. https://doi.org/https://doi.org/10.37366/jespb.v7i02.419
Yin, R. K. (2018). Case Study Research and Aplications: Design and Methods (6th ed.). 15. SAGE Publication, Inc.
Yonita, V., & Aprilyanti, R. (2022). Analisis Penerapan Prinsip–prinsip Good Corporate Governance Pada Usaha Kecil dan Menengah (Studi Pada UKM Restoran/Rumah Makan/Kafe di Daerah Cikupa Tangerang). ECo-Fin, 4(1), 1–9. https://doi.org/10.32877/ef.v4i1.454
Published
2026-10-29
How to Cite
Wiliyanti, R. A., Susanto, F. F., & Nawangsari, A. T. (2026). Analisis Penerapan Good Corporate Governance (GCG) Berdasarkan Perspekstif Maqashid Syariah pada PT Sutra Tour Hidayah. Jurnal Ekonomi Syariah Pelita Bangsa, 11(02), 500-516. https://doi.org/10.37366/jespb.v11i02.3565
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