Integrasi Etika Bisnis Islam Dan Prinsip Gcg Dalam Mewujudkan Korporasi Berkelanjutan Perspektif Tata Kelola Berbasis Nilai

Abstract

This article aims to examine the integration of Islamic business ethics and Good Corporate Governance (GCG) principles in achieving sustainable corporations. The background of this study stems from various failures in modern corporate governance, indicating that conventional GCG practices, which are primarily oriented toward structural compliance, have not been sufficient to ensure ethical corporate behavior and social-environmental responsibility. This study employs a qualitative approach using a library research method through the review of academic books, scientific journal articles, and official documents relevant to Islamic business ethics, GCG, and corporate sustainability. The findings reveal that Islamic business ethics, grounded in the values of tauhid (unity of God), amanah (trust), justice (‘adl), honesty, and social responsibility, align with and reinforce GCG principles such as accountability, transparency, responsibility, and fairness. The integration of these frameworks extends the meaning of corporate governance from mere legal compliance toward the internalization of moral and spiritual values within organizational culture. Furthermore, this integration promotes a more holistic governance system that not only emphasizes economic performance but also social and environmental sustainability. The implication of this study highlights the importance of incorporating Islamic ethical values into corporate governance practices to enhance organizational integrity, strengthen stakeholder trust, and support equitable and sustainable economic development. Thus, the integration of Islamic business ethics and GCG principles serves as a conceptual foundation for developing an Islamic Good Corporate Governance model that is adaptive to global challenges.