Evaluasi Transformasi Good Corporate Governance pada Bank Aceh Syariah

The Islamic banking sector has experienced significant development, offering various Sharia-compliant products such as Islamic savings, Sharia-based accounts, and Sharia deposits, emphasizing the need for a robust implementation of good corporate governance. This study aims to differentiate the disparities in applying good corporate governance at Bank Aceh Syariah before and after its conversion. This qualitative descriptive research focuses on Good Corporate Governance at Bank Aceh Syariah, utilizing secondary data such as the company's annual reports from the periods 2014-2015 (conventional) and 2018-2022 (Sharia). The results of the GCG self-assessment at Bank Aceh Syariah for the years 2014-2015 in the conventional operational system had an average GCG score of 1.86, which was better compared to the period of 2018-2022 in the Sharia operational system with an average GCG score of 1.90. This indicates that the implementation of Good Corporate Governance at Bank Aceh during conventional operations was superior compared to operations in the Sharia system. Post-conversion to the Sharia system, there is an additional organizational structure in the implementation of Good Corporate Governance with the establishment of a Sharia Supervisory Board, responsible for overseeing the bank's business activities aligned with the Fatwa of the National Sharia Council