Journal of Contemporary Islamic Law

No eISSN: 0127-788X
I

2021 6(2)

15 DECEMBER 2021

Keperluan Tadbir Urus Syariah di Industri Kecil dan Sederhana (IKS): Satu Tinjauan Literatur

The Need of Shariah Governance for Small and Medium Enterprise (SME): A Literature Review

Abd Hakim Abd Rasid, p98873@siswa.ukm.edu.my
Postgraduate Student, Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
Salmy Edawati Yaacob, salmy1001@ukm.edu.my
Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
Mat Noor Mat Zain, mnmz@ukm.edu.my
Research Centre for Sharia, Faculty of Islamic Studies, Universiti Kebangsaan Malaysia.
Received: 14 September 2021 | Accepted: 29 November 2021 | Published: 15 December 2021

2021, Vol. 6(2), pp. 56-66.  |  PDF

Rangka Kerja Tadbir Urus Syariah telah mula diperkenalkan di institusi-institusi kewangan Islam pada tahun 2010 melalui Shariah Governance Framework 2010. Rentetan itu, institusi kewangan termasuk takaful, ar-Rahnu dan koperasi mula mengorak langkah melaksanakan tadbir urus syariah dengan mengadaptasi SGF 2010 ke arah mewujudkan ekosistem ekonomi patuh syariah. Industri Kecil dan Sederhana (IKS) juga dilihat berperanan penting dalam menyumbang kepada perkembangan ekonomi di Malaysia yang sepatutnya juga mengadaptasi SGF 2010. Justeru objektif kertas kerja ini disediakan adalah untuk menyoroti kajian lepas berkaitan tadbir urus Syariah dan keperluan pelaksanaan tadbir urus Syariah untuk Industri Kecil dan Sederhana (IKS) di Malaysia dan seterusnya meneliti keperluan tadbir urus syariah di IKS. Kajian ini berbentuk kualitatif dengan mengambil pendekatan analisa kandungan dan dianalisis secara deskriptif. Hasil analisis tinjauan literatur yang dilakukan mendapati bahawa tadbir urus syariah adalah pelengkap kepada sistem tadbir urus korporat yang mana ia dapat memastikan semua transaksi dan operasi perniagaan yang dijalankan berjalan dengan mematuhi prinsip-prinsip syariah. Ia juga akan dapat meningkatkan kredibiliti dan kepercayaan orang awam terhadap status patuh syariah sesuatu perniagaan. Perkara ini menunjukkan terdapat keperluan untuk tadbir urus syariah dilaksanakan di syarikat-syarikat kategori IKS. Oleh itu, kajian lanjut perlu dijalankan tentang bagaimana model tadbir urus syariah untuk syarikat-syarikat IKS yang sesuai dengan saiz, sifat perniagaan dan kemampuan syarikat.

Kata Kunci: Industri Kecil dan Sederhana, Tadbir Urus Syariah, Patuh Syariah, SGF 2010, institusi kewangan

Shariah Governance was introduced for islamic financial institutions on 2010 through Shariah Governance Framework 2010. Starting from that, other financial institutions including takaful, ar-Rahnu and cooperative started adapting the SGF 2010 to create shariah compliance economic system. Small and Medium Enterprises (SME) also contributing significant role in Malaysia economy which shows that this enterprises also need to adapat the SGF 2010. The objective of this paper is to review past literatures related to shariah governance and the need of shariah governance implementation in Malaysian SME thus observe the need of shariah governance for SME. This research paper is qualitative by through contents analysis method and are analysed descriptively. The outcome of the literature review done shows that shariah governance complete the existing corporate governance which ensures all transactions and business operations are done in shariah compliance manner. It also increase an institution’s credibility and also public’s confidence on its shariah compliance status. This shows that there is a need for shariah implementation in SME enterprises. Therefore, a research need to be conducted on what shariah governance model that are suitable with size, nature of business and the abitility of SME enterprises to implement it.

Keywords: Small and Medium Enterprise, Shariah Governance, Shariah Compliance, SGF 2010, Financial Institution

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