Good Corporate Governance Good Corporate Governance BagiBagi Bank Bank UmumUmum Syariah Syariah dandan Unit Usaha SyariahUnit Usaha Syariah

oleholeh::Dr. Mulya E. SiregarDr. Mulya E. Siregar

DirektoratDirektorat PerbankanPerbankan SyariahSyariahBank IndonesiaBank Indonesia

Masyarakat Ekonomi Syariah, 24 November 2010

GCG dalam Perspektif Syariah2

Adil – menempatkan personil sesuai kompetensinyaSidiq – konsep kejujuran yang dibangun melalui inner beauty dan sistem yang transparanTabligh – kegiatan yang dilakukan denganmempertimbangkan fungsi pendidikan danpembelajaran kepada seluruh stakeholdersAmanah – dalam memegang komitmenFathonah – profesionalisme yang bersumber darikompetensi dan akuntabilitas

Sumber: Kajian Perbankan Syariah No.8/1/2006. Bank Indonesia

Latar Belakang

UU No.21 Tahun 2008 tentangPerbankanSyariah

Bank Syariah dan UUS wajib menerapkantata kelola yang baik yang mencakupprinsip transparansi, akuntabilitas, pertanggungjawaban, profesional, dankewajaran dalam menjalankan kegiatanusahanya (pasal 34 ayat (1))Ketentuan lebih lanjut mengenai tatakelola yang baik sebagaimana dimaksudpada ayat (1) diatur dengan PeraturanBank Indonesia (pasal 34 ayat (3))

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Prinsip-prinsip GCG

1.1. Transparency (Transparency (TransparansiTransparansi) ) yaitu keterbukaan dalam mengemukakan informasi yang material dan relevan serta keterbukaan dalam proses pengambilan keputusan.

2.2. Accountability (Accountability (AkuntabilitasAkuntabilitas) ) yaitu kejelasan fungsi dan pelaksanaan pertanggungjawaban organ Bank sehingga pengelolaannya berjalan secara efektif.

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. Professional (Professional (ProfesionalProfesional) ) yaitu memiliki kompetensi, mampu bertindak obyektif, danbebas dari 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 stakeholders yang timbul berdasarkan perjanjian dan peraturan perundang-undangan yang berlaku.

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Standar Internasional - OECD5

OrganisationFor Economic Co-operation And Development

OECD Principles of Corporate Governance

(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. Good 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 necessary for the proper functioning of a market economy.

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The OECD Principles of Corporate Governance:I. Ensuring the Basis for an Effective Corporate

Governance FrameworkII. The Rights of Shareholders and Key Ownership

FunctionsIII. The Equitable Treatment of ShareholdersIV. The Role of Stakeholders in Corporate GovernanceV. Disclosure and TransparencyVI. The Responsibilities of the Board

Standar Internasional - OECD

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Basel Committee on Banking Supervision

Enhancing corporate governance for banking organisations

(February 2006)

From a banking industry perspective, corporate governance involves the manner in which the business and affairs of banks are governed by their boards of directors and senior management, which affects 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 recognisedstakeholders;Align corporate activities and behaviour with the expectation that banks will operate in a safe and sound manner, and in compliance with applicable laws and regulations; andProtect the interests of depositors.

Standar Internasional - BCBS

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Sound corporate governance principles:1. Board members should be qualified for their positions, have a

clear understanding of their role in corporate governance and be able to exercise sound judgment about the affairs 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 enforce 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.

Standar Internasional - BCBS

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5. The board and senior management should effectively utilisethe work conducted by the internal audit function, external auditors, and internal control functions.

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”).

Standar Internasional - BCBS

Standar Internasional - IFSB

Islamic Financial Services Board

Guiding Principles on Corporate Governance

(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. On this premise, the Guiding Principles do not intend to reinvent the wheel by proposing a wholly new corporate governance framework. Instead, the Guiding Principles aim to complement the existing internationally recognized standards of good corporate governance by particularly addressing the specificities of IIFS.”

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The Guiding Principle:1. General Governance Approach of IIFS

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

2) IIFS shall ensure that the reporting of their financial and non-financial information meets the requirements of internationally recognize accounting standards which are in compliance with Shari’ah rules and principles and are applicable to the Islamic financial services industry as recognized by the supervisory authorities of the country.

2. Rights of Investment Account Holders (IAH)1) IIFS shall acknowledge IAHs’ right to monitor the performance of their

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

Standar Internasional - IFSB

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3. Compliance with Shari’ah Rules and Principles

1) IIFS shall have in place an appropriate mechanism for obtaining rulings from Shari’ah scholars, applying fatawa 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 information on the investment accounts that they manage.

Standar Internasional - IFSB

Struktur Pengaturan

“Filling the gaps”Memastikan pemenuhan prinsip syariah

Ketentuan mengenai DPS

ShariaCompliance

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PBI No.11/33/PBI/2009SE Ekstern No.12/13/DPbS

tentang Pelaksanaan GCG bagi BUS dan UUS

GCG Perbankan Konvensional14

A. Dewan Komisaris dan Direksi1. Jumlah dekom/direksi minimal 3 orang2. ≥ 50% dekom adalah komisaris independen3. Dirut adalah pihak yang independen thd PSP4. Aturan rangkap jabatan

B. Kelengkapan dan Pelaksanaan Tugas KomiteC. Fungsi Kepatuhan, Audit Intern, dan Audit EksternD. Penerapan Manajemen RisikoE. Penyediaan Dana Kepada Pihak Terkait dan Penyediaan Dana

BesarF. Rencana Strategis BankG. Aspek Transparansi Kondisi BankH. Pelaporan Internal dan Benturan Kepentingan

Memastikan Pemenuhan Prinsip Syariah15

- melaksanakan pengawasan & memberikan nasihat kpd Direksi

- memastikan Direksi menindaklanjutirekomendasi DPS

DewanKomisaris**)

Direksi

)D P S

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

- memberikannasihat & saran kepada Direksisertamengawasikegiatan bank agar sesuaiprinsip syariah

- menyusunlaporan HasilPengawasn DPS

- mengelola bank berdasarkanprinsip syariah

- menindaklanjuti rekomendasi DPS- menyediakan data/informasiterkait syariah kpd DPS

Struktur Governance BUS

Komite Pemantau Risiko

Komite Audit

Komite Remunerasi Nominasi

min. 1 pihakindependen

ahli perbankansyariah

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*) di Malaysia: DPS hanya pd 1 LKS & tdk rangkap sbg SAC (Sharia Advisory Council)**) di Malaysia: DPS bagian dari Dewan Komisaris

Fungsi Audit Ekstern

-- memiliki kompetensi audit di bidang perbankan/ keuangan syariah

- mempunyai pengetahuan/p emahaman operasionalperbankan/ keuangan syariah

Fungsi Audit Intern

-

-

- melakukan pengawasan termasuk pelaks pemenuhanprinsip syariah

- didukung personil yg memiliki pengetahuan/ pemahaman operasional perbankan syariah

- Laporan audit terkait syariah disampaikan kpd DPS

Fungsi Kepatuhan

-- memastikan kepatuhan termasuk kepatuhan terhadapprinsip syariah

- didukung personil yg memiliki pengetahuan/ pemahaman operasional perbankan syariah

Direksi

Struktur Governance BUS

DirekturKepatuhan

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Direktur UUS- mengelola UUS berdasarkanprinsip syariah

- menindaklanjuti rekomendasi DPS- menyediakan data/informasiterkait syariah kpd DPS

Struktur Governance UUS18

D P S- dpt mjd DPS di 4 LKS lain- dilarang mjd konsultan

- memberikannasihat & saran kepada Direksisertamengawasikegiatan bank agar sesuaiprinsip syariah

- menyusunlaporan HasilPengawasn DPS

Dewan Pengawas Syariah19

UU No.21 Tahun 2008 tentang Perbankan Syariah

Pasal 321) 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 fungsi DPSb. Jumlah anggota DPSc. Masa kerjad. Komposisi keahliane. Maksimal jabatan rangkapf. Pelaporan DPS

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Tugas DPS

Memberikan nasihat dan saran kepada Direksi serta mengawasikegiatan 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 fatwa DSN – MUI;c. Meminta fatwa kepada DSN – MUI untuk produk baru Bank yang

belum ada fatwanya;d. Melakukan review secara berkala atas pemenuhan Prinsip Syariah

terhadap mekanisme penghimpunan dana dan penyaluran dana sertapelayanan jasa Bank; dan

e. Meminta data dan informasi terkait dengan aspek syariah dari satuankerja Bank dalam rangka pelaksanaan tugasnya.

Menyampaikan Laporan Hasil Pengawasan DPS secara semesteran.

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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 mufakat dan dituangkan dalam risalah rapat serta didokumentasikan dengan baik.Dalam risalah rapat tersebut dapat dicantumkandissenting opinion (apabila ada).

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Empowering fungsi dan kedudukan DPS

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

Penetapan remunerasi yang jelas bagi DPS melalui KomiteRemunerasi.

Laporan hasil Audit Intern terkait Syariah wajib disampaikankepada DPS.

Komite Audit wajib mengevaluasi pelaksanaan tindak lanjut olehdireksi 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 mendukungpelaksanaan tugas dan tanggung jawab DPS.

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Sanksi bagi DPS

BI dapat memberikan teguran tertulis kpd anggota DPS (cc: BUS/UUS & DSN) jika terdapat pelanggaranketentuan BI.Jika seorang DPS mendapat 3 kali teguran tertulis dari BI maka BUS/UUS terkait harus mengganti anggota DPS tsb. DPS yang tidak melaksanakan tugasnya dengan baiksampai dengan izin usaha Bank dicabut, dapat dikenakansanksi berupa pelarangan menjadi anggota DPS diperbankan syariah paling lama 10 tahun.

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Direktorat Perbankan Syariah, Bank Indonesia25