Image of Analisis Transparansi dan Akuntabilitas LKS-PWU (Studi Kasus pada PT. Bank KB Bukopin Syariah & PT Bank CIMB Niaga Syariah)
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Analisis Transparansi dan Akuntabilitas LKS-PWU (Studi Kasus pada PT. Bank KB Bukopin Syariah & PT Bank CIMB Niaga Syariah)

Goal: This study aims to analyze the level of transparency and accountability of
Islamic financial institutions receiving cash waqf based on Government Regulation
No. 42 of 2006 and OJK Circular Letter No. 10/SEOJK.03/2020.
Methode: This research is a qualitative descriptive study with the main data
sources used, namely primary data and secondary data as supporting data for the
research. This study uses a case study approach on 2 LKS-PWU, namely PT Bank
KB Bukopin Syariah (BUS) and PT Bank CIMB Niaga Syariah (UUS). This study
uses data collection techniques in the form of observation, structured interviews,
and research questionnaires. This study uses analysis techniques in the form of data
reduction, data presentation, and drawing conclusions.
Fact/Finding: This study shows that the level of transparency of LKS-PWU based
on PP No. 42 of 2006 and SEOJK No.10 / SEOJK.03 / 2020 is optimal towards very
optimal with an average value of 4.45 or equivalent to 89%. In addition, the level
of accountability of LKS-PWU is also optimal towards very optimal with an
average value of 4.44 or equivalent to 89%. Things that still need to be improved
by LKS-PWU are education to wakif and prospective wakif through social media
(website, Instagram, and Facebook) and increased supervision of LKS-PWU
management. In addition, there needs to be standardization and supervision carried
out by the regulator.

Availability
#
MAGISTER AKUNTANSI SYARIAH REF 332.1 AZI a
TES2020407004
Available but not for loan - No Loan
Detail Information
Series Title
-
Call Number
REF 332.1 AZI a
Publisher
Bogor : IAI Tazkia.,
Collation
-
Language
Indonesia
ISBN/ISSN
NIM.2020407004
Classification
332.1
Content Type
-
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Accountability
Transparency
LKS-PWU
TrPP No. 42 of 2006
SEOJK No.10/SEOJK.03/2020
Specific Detail Info
-
Statement of Responsibility
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