Журнал Академии бухгалтерского учета и финансовых исследований

1528-2635

Абстрактный

Islamic Corporate Governance: A Rahmatin Lil Alamin

Mukhtaruddin, Mohamad Adam, Isnurhadi, Luk Luk Fuadah, Yulia Saftiana, Yuliani

Rahmatan lil 'alamin in an Islamic perspective is a concept in religious life that focuses on peace, tranquility, security and protection for all creatures of Allah. The creatures of Allah, namely humans, animals, plants and nature, the company as an economic entity must adopt the concept of rahmatan lilálamin as the basis for corporate governance. This governance requires companies to be accountable to Allah, fellow human beings and nature. The principles of governance are redesigned by implementing the concept of rahmatan lil’alamin. Governance with the concept of rahmatan lilálamin is called Islamic Corporate Governance (ICG). Each of the principles of governance based on the rahmatan lil’alamin concept is disclosed in the company's annual report. There is an ICG disclosure item called Islamic Corporate Governance Disclosure (ICGD).

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