Seminar Bulanan MES “Good Corporate Governance Bagi Bank Umum Syariah dan Unit Usaha Syariah”

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Good Corporate Governance

Bagi

Bagi Bank

Bank Umum

Umum Syariah

Syariah

dan

dan Unit Usaha Syariah

Unit Usaha Syariah

oleh

oleh::

Dr. Mulya E. Siregar

Direktorat

Direktorat Perbankan

Perbankan Syariah

Syariah

Bank Indonesia

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G CG dalam Perspektif Syariah

2

Adil – menempatkan personil sesuai kompetensinya

Sidiq – konsep kejujuran yang dibangun melalui

inner

beauty

dan sistem yang transparan

Tabligh – kegiatan yang dilakukan dengan

mempertimbangkan f ungsi pendidikan dan

pembelajaran kepada seluruh

stakeholders

Amanah – dalam memegang komitmen

Fathonah – prof esionalisme yang bersumber dari

kompetensi dan akuntabilitas

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Latar Belakang

UU No.21 Tahun 2008 tentang

Perbankan Syariah

Bank Syariah dan UUS wajib menerapkan

tata kelola yang baik yang mencakup

prinsip

transparansi

,

akuntabilitas

,

pertanggungjaw aban

,

profesional

, dan

kew ajaran

dalam menjalankan kegiatan

usahanya (pasal 34 ayat (1))

Ketentuan lebih lanjut mengenai tata

kelola yang baik sebagaimana dimaksud

pada ayat (1) diatur dengan Peraturan

Bank Indonesia (pasal 34 ayat (3))

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Prinsip-prinsip G CG

1.

1. Transparency (Transparency (TransparansiTransparansi) ) yaitu keterbukaan dalam mengemukakan inf ormasi yang material dan relevan serta keterbukaan dalam proses pengambilan

keputusan. 2.

2. Accountability (Accountability (AkuntabilitasAkuntabilitas) ) yaitu kejelasan f ungsi dan pelaksanaan

pertanggungjawaban organ Bank sehingga pengelolaannya berjalan secara ef ektif.

3.

3. Responsibility (Responsibility (PertanggungPertanggung jawabanjawaban) ) yaitu kesesuaian pengelolaan Bank dengan peraturan perundang-undangan yang berlaku dan prinsip-prinsip pengelolaan Bank yang sehat.

4.

4. Prof essional (Prof essional (Prof esionalProf esional) ) yaitu memiliki kompetensi, mampu bertindak obyektif, dan bebasdari pengaruh/ tekanan dari pihak manapun (independen) serta memiliki komitmen yang tinggi untuk mengembangkan bank syariah .

5.

5. Fairness (Fairness (KewajaranKewajaran) ) yaitu keadilan dan kesetaraan dalam memenuhi hak-hak

stakeholdersyang timbul berdasarkan perjanjian dan peraturan perundang-undangan yang berlaku.

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Standar Internasional - O ECD

5 O rganisation For Economic Co-operation And Development O ECD Principles of Corporate G overnance (2004)

Corporate governance involves a set of relationships between a company’s management, its board, its

shareholders, and other stakeholders. Corporate

governance also provides the structure through which the objectives of the company are set, and the means of attaining those objectives and monitoring

performance are determined. G ood corporate

governance should provide proper incentives for the board and management to pursue objectives that are in the interests of the company and its shareholders and should facilitate effective monitoring. The presence of an effective corporate governance system, within an individual company and across an economy as a whole, helps to provide a degree of confidence that is

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The O ECD Principles of Corporate G overnance:

I.

Ensuring the Basis for an Ef f ective Corporate

G overnance Framework

II.

The Rights of Shareholders and Key O wnership

Functions

III.

The Equitable Treatment of Shareholders

IV.

The Role of Stakeholders in Corporate G overnance

V.

Disclosure and Transparency

VI.

The Responsibilities of the Board

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7 Basel Committee on Banking Super vision Enhancing corporate governance f or banking organisations

(February 2006)

From a banking industry perspective, corporate governance involves the manner in which the business and af f airs of banks are governed by their boards of directors and senior

management, which af f ects how they:

Set corporate objectives;

Operate the bank’s business on a day-to-day basis;

Meet the obligation of accountability to their shareholders

and take into account the interests of other recognised stakeholders;

Align corporate activities and behaviour with the

expectation that banks will operate in a saf e and sound manner, and in compliance with applicable laws and regulations; and

Protect the interests of depositors.

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Sound corporate governance principles:

1. Board members should be qualif ied f or their positions, have a

clear understanding of their role in corporate governance

and be able to exercise sound judgment about the af f airs of

the bank.

2. The board of directors should approve and oversee the

bank’s strategic objectives and corporate values that are

communicated throughout the banking organisation.

3. The board of directors should set and enf orce clear lines of

responsibility and accountability throughout the organisation.

4. The board should ensure that there is appropriate oversight

by senior management consistent with board policy.

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5. The board and senior management should ef f ectively utilise

the work conducted by the internal audit f unction, external

auditors, and internal control f unctions.

6. The board should ensure that compensation policies and

practices are consistent with the bank’s corporate culture,

long-term objectives and strategy, and control environment.

7. The bank should be governed in a transparent manner.

8. The board and senior management should understand the

bank’s operational structure, including where the bank

operates in jurisdictions, or through structures, that impede

transparency (i.e. “ know-your-structure” ).

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Standar Internasional - IFSB

Islamic Financial Ser vices Board G uiding Principles on Corporate G overnance (December 2006)

“Certain corporate governance issues are of equal concern to all institutions offering financial services, whether IIFS or others. The IFSB acknowledges that

many bodies that are concerned with the promotion of good corporate governance have issued codes of

corporate governance best practices, which have been widely accepted as the international standards, and would be relevant and useful for IIFS. O n this premise, the G uiding Principles do not intend to reinvent the w heel by proposing a wholly new corporate

governance framework. Instead, the G uiding Principles aim to complementthe existing internationally

recognized standards of good corporate governance by particularly addressing the specificities of IIFS.”

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The G uiding Principle:

1. G eneral G overnance Approach of IIFS

1) IIFS shall establish a comprehensive governance policy f ramework which sets out the strategic roles and f unctions of each organ of governance and mechanisms f or balancing the IIFS’s accountabilities to various stakeholders.

2) IIFS shall ensure that the reporting of their f inancial and non-f inancial

inf ormation meets the requirements of internationally recognize accounting standards which are in compliance with Shari’ah rules and principles and are applicable to the Islamic f inancial ser vices industry as recognized by the super visory authorities of the country.

2. Rights of Investment Account Holders (IAH)

1) IIFS shall acknowledge IAHs’ right to monitor the perf ormance of their

investments and the associated risks, and put into place adequate means to ensure that these rights are obser ved and exercised.

2) IIFS shall adopt a sound investment strategy which is appropriately aligned to the risk and return expectations of IAH and be transparent in smoothing any returns.

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3. Compliance with Shari’ah Rules and Principles

1) IIFS shall have in place an appropriate mechanism f or obtaining rulings f rom Shari’ah scholars, applying f atawa and monitoring shari’ah compliance in all aspects of their products, operations and activities.

2) IIFS shall comply with the Shari’ah rules and principles as expressed in the

rulings of the IIFS’s shari’ah scholars. The IIFS shall make theses rulings available to the public.

4. Transparency of Financial Reporting in respect of Investment Accounts

IIFS shall make adequate and timely disclosure to IAH and the public of material and relevant inf ormation on the investment accounts that they manage.

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Struktur Pengaturan

“

Filling the g aps

”

¾

Memastikan pemenuhan prinsip syariah

¾

Ketentuan mengenai DPS

Sharia Compliance

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G CG Perbankan Konvensional

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A. Dewan Komisaris dan Direksi

1. Jumlah dekom/ direksi minimal 3 orang

2.

≥

50% dekom adalah komisaris independen

3. Dirut adalah pihak yang independen thd PSP

4. Aturan rangkap jabatan

B. Kelengkapan dan Pelaksanaan Tugas Komite

C. Fungsi Kepatuhan, Audit Intern, dan Audit Ekstern

D. Penerapan Manajemen Risiko

E. Penyediaan Dana Kepada Pihak Terkait dan Penyediaan Dana Besar

F. Rencana Strategis Bank

G . Aspek Transparansi Kondisi Bank

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- melaksanakan pengawasan & memberikan nasihat kpd Direksi - memastikan Direksi menindaklanjuti

rekomendasi DPS

Dew an Komisaris**)

Direksi

) D P S

- dpt mjd DPS di 4 LKS lain* ) - dilarang mjd konsultan

- memberikan nasihat & saran kepada Direksi serta mengawasi kegiatan bank agar sesuai prinsip syariah - menyusun laporan Hasil Pengawasn DPS

- mengelola bank berdasarkan prinsip syariah

- menindaklanjuti rekomendasi DPS - menyediakan data/ inf ormasi

terkait syariah kpd DPS

Struktur G overnance BUS

Komite Pemantau Risiko

Komite Audit

Komite Remunerasi Nominasi

min. 1 pihak independen ahli perbankan

syariah

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Fungsi Audit Ekstern

-- memiliki kompetensi audit di bidang perbankan/ keuangan syariah

- mempunyai pengetahuan/ p emahaman operasional perbankan/ keuangan syariah

Fungsi Audit Intern

-- melakukan pengawasan termasuk pelaks pemenuhan prinsip syariah

- didukung personil yg memiliki pengetahuan/ pemahaman operasional perbankan syariah

- Laporan audit terkait syariah disampaikan kpd DPS Fungsi Kepatuhan

-- memastikan kepatuhan termasuk kepatuhan terhadap prinsip syariah

- didukung personil yg memiliki pengetahuan/ pemahaman operasional perbankan syariah

Direksi

Struktur G overnance BUS

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Direktur UUS

- mengelola UUS berdasarkan prinsip syariah

- menindaklanjuti rekomendasi DPS - menyediakan data/ inf ormasi

terkait syariah kpd DPS

Struktur G overnance UUS

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D P S

- dpt mjd DPS di 4 LKS lain - dilarang mjd konsultan

- memberikan nasihat & saran kepada Direksi serta

mengawasi kegiatan bank agar sesuai prinsip syariah - menyusun

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UU No.21 Tahun 2008 tentang Perbankan Syariah

Pasal 32

1) Dewan Pengawas Syariah (DPS) wajib dibentuk di BS dan BUK yang memiliki UUS;

2) DPS diangkat oleh RUPS atas rekomendasi MUI;

3) DPS bertugas memberikan nasihat dan saran kepada direksi serta mengawasi kegiatan Bank agar sesuai dengan prinsip syariah;

4) Ketentuan lebih lanjut mengenai pembentukan DPS diatur dengan PBI, yang sekurang-kurangnya meliputi:

a. Ruang lingkup, tugas dan f ungsi DPS

b. Jumlah anggota DPS

c. Masa kerja

d. Komposisi keahlian

e. Maksimal jabatan rangkap

f . Pelaporan DPS

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Tugas DPS

Memberikan nasihat dan saran kepada Direksi serta mengawasi kegiatan Bank agar sesuai dengan Prinsip Syariah.

Meliputi a.l.:

a. Menilai dan memastikan pemenuhan Prinsip Syariah atas pedoman

operasional dan produk yang dikeluarkan Bank;

b. Mengawasi proses pengembangan produk baru Bank agar sesuai

dengan f atwa DSN – MUI;

c. Meminta f atwa kepada DSN – MUI untuk produk baru Bank yang

belum ada f atwanya;

d. Melakukanreview secara berkala atas pemenuhan Prinsip Syariah

terhadap mekanisme penghimpunan dana dan penyaluran dana serta pelayanan jasa Bank; dan

e. Meminta data dan inf ormasi terkait dengan aspek syariah dari satuan

kerja Bank dalam rangka pelaksanaan tugasnya.

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Kewajiban DPS

Menyediakan waktu yang cukup untuk melaksanakan

tugas dan tanggung jawabnya secara optimal.

Rapat DPS wajib diselenggarakan minimal 1 kali dalam

1 bulan.

Pengambilan keputusan rapat DPS dilakukan

berdasarkan musyawarah muf akat dan dituangkan

dalam risalah rapat serta didokumentasikan dengan

baik.

Dalam risalah rapat tersebut dapat dicantumkan

dissenting opinion

(apabila ada).

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Empowering f ungsi dan kedudukan DPS

Bank wajib menyediakan tersedianya laporan internal yang memadai untuk mendukung efektivitas pengawasan DPS.

Penetapan remunerasi yang jelas bagi DPS melalui Komite Remunerasi.

Laporan hasil Audit Intern terkait Syariah wajib disampaikan

kepada DPS.

Komite Audit wajib mengevaluasi pelaksanaan tindak lanjut oleh

direksi atas temuan/ rekomendasi hasil pengawasan DPS.

Bank menyediakan fasilitas yang layak bagi DPS a.l. ruang kerja, telepon, dan lemari arsip.

Bank menugaskan minimal 1 orang pegawai untuk mendukung pelaksanaan tugas dan tanggung jawab DPS.

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Sanksi bagi DPS

BI dapat memberikan teguran ter tulis kpd anggota DPS

(cc: BUS/ UUS & DSN) jika terdapat pelanggaran

ketentuan BI.

Jika seorang DPS mendapat 3 kali teguran ter tulis dari BI

maka BUS/ UUS ter kait har us mengganti anggota DPS

tsb.

DPS yang tidak melaksanakan tugasnya dengan baik

sampai dengan izin usaha Bank dicabut, dapat dikenakan

sanksi ber upa pelarangan menjadi anggota DPS di

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Direktorat Perbankan Syariah, Bank Indonesia