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Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia

In: Islamic Accounting and Finance A Handbook

Author

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  • Lili Wardani Harahap

Abstract

The purpose of this study is to explore the implementation of Islamic ethics and identify corporate governance. This study is a qualitative case study using phenomenological approach and paradigm interpretive in which the paradigm focuses on social understanding. The data collection method in this study used secondary data, namely data obtained from the documentation and annual report of PT. Pertamina (Persero). The data analysis technique uses explorative qualitative methods, namely research that aims to map an object in depth. This study uses a content analysis approach. The results of this research consist of the following: (1) PT. Pertamina (Persero) has implemented Islamic ethics in running its business to improve of the company performance; (2) Islamic ethics have been in accordance with the principles of corporate governance, which include transparency, accountability, responsibility, independence, and fairness at PT. Pertamina (Persero); (3) honesty, the value of truth (fairness), justice, transparency, accountability, and integrity have been applied at PT. Pertamina (Persero).

Suggested Citation

  • Lili Wardani Harahap, 2023. "Implementation of Islamic Ethics in Corporate Governance at PT. Pertamina (Persero) in Indonesia," World Scientific Book Chapters, in: Khaled Hussainey & Hidaya Al Lawati (ed.), Islamic Accounting and Finance A Handbook, chapter 12, pages 367-378, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9781800612426_0012
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    More about this item

    Keywords

    Islamic Accounting; Islamic Finance; Islamic Banking; AAOIFI;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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