NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 THE APPLICATION OF THE PRINCIPLE ISLAMIC CORPORATE GOVERNANCE IN BNI SYARIAH BANK RINA ISTIQOMAWATI STEI Yogyakarta [email protected]

ANTON PRIYO NUGROHO MIAI UII Yogyakarta [email protected]

ANDI SAKTI OKTAVIANI PUTRI STEI Yogyakarta [email protected]

ABSTRACT: different from financial statements submitted This study aims to determine and analyze to the stock exchange (syahrul, 2003). The the application of the principles of Islamic existence of this case proves that the Corporate Governance at BNI Syariah Bank. implementation of GCG in Indonesia is still This study uses qualitative prophetic poor. Therefore, understanding of GCG is an research methods with data collection absolute requirement is establishing techniques through primary data and companies, especially financial institutions, secondary data. The data collected was then where each transactions is a based on trust. analyzed by qualitatively descriptive, the The Government will also pay special attention sample of this study was the BNI Syariah to the implementation to the implementation of Bank Yogyakarta branch applying ICG the existing Corporate Governance system in principles well. The application of the Indonesia by issuing a coordinating principles - Transparency, Accountability, Ministerial Decree of Republic of Indonesia Responsibility, Independence and Fairness number : KEP-49/M.EKON/11/2014 and supported by policies, code of ethics, and finally updated with the decision of the corporate values owned by the Bank. The coordinating minister for the economy of The application of each ICG principle also refers Republic of Indonesia, number : 117 Tahun to Islamic values, namely Shiddiq, Amanah, 2016 about the National Committee on Fathanah, Tabligh, Mas'ulliyah, Istiqomah 'Ø∂•≤Æ°Æ£• ò +Ø≠©¥• .°≥©ØÆ°¨ +•¢©™°´°Æ and fair. Governance (KNKG) regarding the expansion of KEYWORS: Islamic Perspective, Corporate the KKNG task of continuing to assist the Governence, Financial Institutions, Islamic implementation of Good Corporate Governance Banking. principles in the Company. Bank of Indonesia also issued Bank Indonesia regulations, INTRODUCTION: number : 8/4/PBI/2006 and Bank Indonesia Lippo Bank is a Bank that went regulations number : 11/33/PBI/2009 about bankrupt due the poor Good Corporate implementation of Good Corporate Governance Governance. Lippo Bank published unaudited at conventional commercial banks, Islamic financial statements and has information that is Commercial Banks, and sharia business units to 342 | P a g e

NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 strengthen the basis for implementing Good fulfill its objectives, by protecting the interst of Corporate Governance in banks to adhere to the stakeholders by using the concept of risk management in order to protect §•£©≥©ØÆ ≠°´©Æß ©Æ 'اï≥ ≤µ¨•≥ %Ƨ≤°≥∑°¥©á stakeholders. Indonesia moslem community 2015). Islamic Corporate Governance seeks to makes the Sharia System can develop easily desing ways in which economic agents, legal including the management system of Islamic system and Corporate governance can be Financial institutions and Islamic banking. Data directed by moral and social values based on recorded in the OJK (Financial services sharia law, the aim of which is to prosper Authority) to date there are 199 Islamic individuals and society as a whole ( Siswanti, Financial institutions in Indonesia, there are 14 Salim, Sukoharsono & Aisyah, 2017). The Islamic Commercial Bank (Keuangan, 2019). Islamic Corporate Governance model is related The Development of Islamic bank is increasing, ¥Ø ò 3®°≤©° %Æ¥•≤∞≤©≥• 4®•Ø≤πó (SET) which then needed a system that supports Islamic means God as the center.. Triyuwono said that banking professional.Islamic Corporate the applicable SET was God as the main source Governance . Islamic Corporate Governance is of amanah (trust). The main principle of SET a System of Corporate Governance based on is to responsible to God, then to responsible to Islamic law. Islamic Corporate Governance is a humanity and responsible to the environment derivative of conventional science Islamic (rini, 2018). Muhamad said in his book Sharia Corporate Governance which aims not only to Bank Management in Islamic Corporate ©Æ£≤•°≥• ¥®• ∂°¨µ• ض ¥®• £Ø≠∞°Æπá ¢µ¥ ¥®• ò Governance the concept of stakeholders was -°±°≥®©§ 3®°≤©°®ó ∑®©£® ≤••¶•≤s to the benefit divided into three, first is God as the absolute of humanity. The Islamic Corporate owner of all that exists on earth, and the Governance principles are generally the same resources possessed are mandates from God, in as the ICG principles in conventional science, which there is a responsibility to use resources but these principles are internalized with properly. The second Stakeholders are people Islamic value. The principles consist of who are divided into two groups, namely Direct Transparency, Accountability, Responsibility, Stakeholder and Indirect Stakeholders. Direct Professionalism, Equality and fairness. The Stakeholders are those who contribute directly main difference between Islamic Corporate to the company both financially and non Governance and Good Corporate Governance is financially, whereas indirect stakeholders are a sharia compliance. (Rini 2018). parties who do not contribute directly to Islamic Banking in Indonesia does not company but legally sharia they have the right use Islamic Corporate Governance officially, to prosperity. The last stakeholder are nature, but they apply the principles of Good Corporate nature contributes directly to the company. Governance which are supported by Islamic The Physical of company was founded on earth, Values. This Research aims to determine and producing raw materials from nature. Nature is analyze the application of the principles of §©¶¶•≤•Æ¥ ¶≤Ø≠ ®µ≠°Æ≥á ¢•£°µ≥• Æ°¥µ≤• §Ø•≥Æï¥ Islamic Corporate Governance in Islamic Bank want welfare from company, a human in Yogyakarta Indonesia, namely BNI Sharia responsibility to nature is to preserve nature Bank, which since its establishment has (Muhamad, 2011). continuously refined of Good Corporate %¨ *µÆµ≥©ï≥ ≤•≥•°≤£® ≤•≥µ¨¥≥ ≠•Æ¥©ØÆ ¥®• Governance practices. difference in the implementation of GCG in Islamic Corporate Governance is a Islamic Banks and Conventional Banks lies in System that directs and controls a company to Sharia Compliance. ICG principles are universal

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NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 principles that also contained in conventional 3. Responsibility GCG rules. One of the main pillars of sharia Responsibility is the suitability of the financial institution operations is compliance, management of bank regulations with to the sharia principles in banking institutions, applicable laws and principles of bank supervision is required by DPS (Sharia regulations that are declared healthy (Faozan, Supervisory Board). Islamic teachings mention 2013). The responsibility set in the Quran five principle that are in line with Islamic surah Annisa verse 59 : O ye believe, obey norms and values, namely : adl, tawazun, Allah and his prophet, and the leaders among mas;uliiyah, akhlaq, shidiq, amanah, fathanah, you, then if you have different opinions about tablig, wasatan, ihsan, idarah, ghirah, khilafah, something, thtn return it to Allah (the Quran) ±©≤°ï°® °Æ§ )≥¨°® *µÆµ≥©á trst and the prophet (Sunnah), if you truly believe The principles consist of transparency, in Allah and the next day, that is more accountability, responsibility, professionalism, important to you and better consequences. equality and fairness, each of the principles The application of this principles refers to the refers to the values in Islam as follows : )≥¨°≠©£ ∂°¨µ•≥ ض -°≥ﵨ¨©π°® °Æ§ &°¥®ØÆ°® 1. Transparency Shodiq, 2017) Transparency is openness in presenting material and relevant information and 4. Independency openness in presenting material and relevant Independency is a professional that is information and openness in the decision competent, capable of acting objectively and making proses (Faozan, 2013). The principles free from influence or pressure of other of Transparency in the field of sharia based parties, and has a high commitment to develop ≤•ßµ¨°¥•§ ©Æ ¥®• 1µ≤ï°Æ 3µ≤°® !¨-Baqarah Islamic Bank (Faozan, 2013). The ∂•≤≥• tzt ∑®©£® ≠•°Æ≥ åää(concealing implementations of principles of information needed in transactions) is not in independency is regulated in the Quran surah include in our community. This principles is &µ≥®©¨°¥ ∂•≤≥• ur ã )Ƨ••§ ∑®Ø≥• ≥°π ò /µ≤ also in line with Islamic values namely Shidiq Lord is Allah, then confirm their faith and and Tabligh (Endraswati, 2015) conviction, then angels willdescend on ¥®•≠åó The application of this principles is in 2. Accountability line with Islamic principles namely Shidiq. Accountability is the clarity of functions and Amanah, and Fathonah (Endraswati, 2015). implementation of organizational responsibility, so that management can run 5. Fairness effectively (Faozan, 2013).The principles of Fairness is justice and equality in fulfilling the accountability is found in sharia which rights of stakeholders based on agreements ≤•ßµ¨°¥•§ ¢°≥•§ ØÆ ¥®• 1µ≤ï°Æ ≥µ≤°® !¨ )≥≤° and applicable laws (Faozan, 2013). The ∂•≤≥• zvá ∑®©£® ≠•°Æ≥ ò 3°π •°£® ∞•≤≥ØÆ §Ø•≥ implementation of this principles is regulated according to his own circumstances, then Your in the Quran Surah verse 8 : O you who God knows far more the right way . The believe, you should be the ones who always application of this principle refers to the value uphold the truth because of Allah, be a fair of Amanah and Fathonah (shodiq, 2017) ∑©¥Æ•≥≥á °Æ§ $ØÆï¥ πص≤ ®°¥• ¥o people will make you not have justice, and fear to Allah, verily Allah knows what you are doing. This

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NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 application refers to the Islamic values , of BNI Sharia Yogyakarta Branch. This research namely Adil ( Al junusi, 2012). sample uses the consideration of Islamic Banks that implement the principles of Islamic Corporate Governance (ICG). Data collection techniques in this research use primary data, Transparancy used interviews with predetermined informants. Secondary data taken from the BNI Sharia business activity reports that have been

Fairness Accountability audited.

Islamic Table 1. Respondent Data Corporate Governance N Name Respondent Profession 1 A Operational BNI Sharia Manager Yogyakarta branch employees Responsibility 2 P Back Office Unit BNI Sharia Independency Yogyakarta branch employees 3 G New saver College Student Customers Image 1 : Mindset 4 R Old saver College Student customers

5 RZ Customers Entrepreneur RESEARCH METHODS: financing The design of this research is Fields Data processed,2019 Research type, which can be considered abroad Islamic Corporate Governance is a combination approach in qualitative research (Moleong, of Good Corporate Governance concepts and 2017). The approach taken in this research is sharia compliance (Rini, 2018). ICG is a qualitative prophetic. This research aims to corporate governance system that is understand the phenomena of what implemented with sharia principles. The experienced by the research subject. Prophetic purpose of implementing GCG is not only to paradigm according to (Nugroho, 2015) is a achieve corporate goals but also to achieve ≥£©•Æ£• ¢°≥•§ ØÆ 'اï≥ ≤•∂•¨°¥©ØÆ °Æ§ Æ°¥µ≤• Sharia Maqhasid that is beneficial to the the prophetic. The human midis not the source people. Islam teaches that all activities carried of truth and the source of ultimate truth is out by humans should provide benefits, not based on the Quran and Assunah. The only for themselves but also for others. The prophetic research is full of values, because basis of the practice of ICG implementation is in they are influenced by the values adopted. the Quran , surah Hud verse 61 : The object of the research is one of the ; Islamic Banks in Yogyakarta, BNI Sharia. The êó ßô ö‡ æP ã÷ö âÜõ ßô Žãô ôaI < ø•íõªõ’ËP < áö îP Øô ôó; ÝŽô ×ô ŽI ¤® àö »ô; âP ëŽõ §ô ôƒ ô©îäõ ô› ð; ßô ö‡íô M sampling technique used to determine the ½ö •P ô÷P< æô ã÷ö âÛõ ô„¸çô ôƒ îô ëõ õTéE ®õ ôPÏô informant is Purpose Sampling, which is a L •ôÿ ö ãJ •óÿ ®ö ×ô òö‘÷ •ô åI ö‡ êöI ôPßô ö‡ ø• î8 õ‘î õ— âI õ› õéí®õ Ôö ÐP ô˜³P =Óô Žìôô Óö âP Ûõ ®ô äô ÌP ô˜³P <íô technique to determine the research sample That means : with certain considerations aimed at making And to Tsamud (we sent) their brother Salih. the data more representative (Moleong, 2017). (• 3°©§ ã ò/ ≠π ∞•Ø∞¨•á ∑Ø≤≥®©∞ !¨¨°® â πص The sample is this research is the operational have no other deity than Him. He has produced manager of several employees and customers you from the earth and settle you in it, so ask

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NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 forgiveness of Him and then repent to Him. media, etc. The next aspect is the Indeed my Lord is near and responsives. confidentiality of the organization, in addition BNI Sharia Bank Always tries to perfect ICG to referring to the applicable rues, it has also practices, BNI Sharia states that there are four been regulated in the BNI sharia code of ethics, benefits obtained from the implementation of while the aspect of policy delivery is GCG. First the company will have solid communicated publicly through the mass foundation and corporate governance media. mechanism in terms of adequate structure and The implementation of the infrastructure of quality corporate governance. Accountability in BNI Sharia is based the Quran Second, increasing the value of company which surah Al-)≥≤° ∂•≤≥• sv á ∑®©£® ≠•°Æ≥ ò©¥ ∑©¨l be is indicated by increasing financial said ; Read your record, sufficient yourself performance to the shareholders. Third, form against you this day as accountant. The results good image for BNI Sharia. Fourth, carry out of research conducted on the principles of Islamic business (BNI Sharia Bank, 2018). All accountability are reviewed from three aspects. Business activities carried out by BNI Sharia The first aspects is implementation of task. are always based on sharia provisions Each party in BNI Sharia has been given a including ICG implementation. BNI Sharia guideline that can be accessed by the job applies five principles namely, Transparency, descriptions. One of the guideline that can be Accountability, Responsibility, Independence °££•≥≥•§ ©≥ ¥®• "Ø°≤§ ض $©≤•£¥Ø≤ï≥ £ØÆ¥°©Æ•§ ©Æ and fairness, and there are Islamic values in its the implementation of GCG and annual report. implementation. The second aspects the competence of each The principle of transparency party in BNI Sharia as seen from the level of implemented by BNI Sahria based on Quran employee education, supported by work ∂•≤≥• tztá ∑®©£® ≠•°Æ≥ åå if among you debt experience to be placed on accordance with the for a specified time, you should write it down. needs of the bank. The last aspect in And let a writer write correctly . The result of performance measurement an achievement of research conducted on the principle of vision and mission, BNI Sharia Yogyakarta transparency are reviewed from four aspects, branch only carry out the mission and vision from the availability of information and the and targets decided by the head office and if ease of accessing information. BNI Sharia the target is achieved there will be a reward Yogyakarta branch, does not provide and if does not meet the target it will be subject information about its business activities. All to punishment, but this system only done in business activities have been carried out by the several parts. system. So information is delivered directly to The principle of Responsibility in BNI the center in real-time. The head office will sharia is implemented based on the Quran produced a comprehensive activity report. The surah Annisa verse 59á ∑®©£® ≠•°Æ≥ ò/ πص report will be published after going through an have believed, obey Allah and obey the audit process and can be accessed in all messenger and those in authority among you. information storage media facilities owned by And you if you disagree over anything, refer it BNI Sharia Bank. BNI Sharia Bank has always to Allah and The Messenger, if you should tried to facilitate customers, stakeholders or believe in Allah and the last day. That is the the community, until now BNI sharia has best (way) and best result. The result of several means of information, including, research conducted with the principle of newspaper, magazine, e-mails, websites, social responsibility can be reviewed from three

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NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 aspect. The first aspects is legal compliance, service. The principle aspect of the mechanism, BNI sharia has string regulations, its operations BNI sharia Yogyakarta branch does something are not only based on applicable laws and with the SOP ( Standard Operating Company) regulations but also must comply with sharia that has been set. provisions in accordance with the Quran and The successful implementation of CGG Hadith. BNI Sharia continuously holds a can be seen from the result of BNI sharia fi program to implement compliance function. financial report and operational performance. The second aspect is social responsibility, BNI Total Asset achieved in 2018 were Rp. 41,05 Sharia manages benevolence funds through the Trillion. Total financing reached Rp. 4,24 BNI Sharia Independent Foundation, namely trillion, Total DPK ( Third party Funds) The Hasanah Foundation, so that these reaching Rp 35, 50 trillion , total Equity benevolent funds can be distributed well. The reached Rp. 4,24 trillion, and seen from the last aspect is the principle of prudence is BNI ratio calculation, CAR Ratio 19,31%, NPF gross sharia is very careful in the collecting and Ratio 2,93%, ROE 10, 53% , ROA 1,43%, FDR managing funds, because it involves the risk 79, 62% , Imbalan bersih (great rewards) that must be faced by the Bank. 7,16%, BOPO 85, 37% and Coverage 97, 36%. Implementation of the principle of The result of the research above, the independence of BNI Sharia is based on the evaluation of the implementation of the Quran surah Azzumar verse 18, which means : principle is quite good, but there are some ò ∑®Ø ¨©sten to speech and follow the best of it. aspect that need to be considered for Those are the ones Allah has guided, and those implementation, such as the table below : are people of understanding. The result of the Table 2. The application of Islamic corporate research of principle of independence can be Governance principles Islamic Corporate assessed from two aspect. The First aspect is Governance in BNI Sharia Yogyakarta Branch dominance and influence, BNI sharia prohibits Principles Indicator Information family relations or any relationship between Information Enough employees, because it will be taken and avoid availability Ease of Good conflict or interest. The aspect of decision accessing making mechanism at BNI sharia is to be very Information Transparency objective and consider everything that will Confidentiality Good affect the outcome of the decision. of the The Principle of fairness and Equality organization Submission of Enough that is carried out by BNI Sharia is based on the policies Quran surah Almaidah Verse 8, which means : Execution of Good O you who have believed ,be persistently tasks standing furm for Allah, witness in justice, and according to do not let the hatred of a people prevent you guidelines Competency Enough from being just. Be just, that is nearer to of each party righteousness. And fear Allah; indeed, Allah is Accountability in carrying out acquainted with what you do. The result of their duties research conducted on the principle of fairness Performance Good can be seen from two aspect. The first aspect is measurement and justice of the Bank, BNI sharia tries to fair, not achievement only in terms of business but also on terms of of vision and

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NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 mission managing its collateral, in order to avoid existing legal cases because it will have impact Legal Good on the risk that must be faced. compliance Social Enough CONCLUSION: Responsibility responsibility Islamic Banking in Indonesia is The Good precautionary increasing rapidly, so a support system is principle needed in accordance with Islamic Banking Domination Good operations. Islamic Corporate Governance is a and influence corporate governance system that is Independency Decision Good implemented with Islamic values, globally the making mechanism principles of ICG are the same as the principle Bank Justice Good of GCG namely Transparency, Accountability. System Responsibility, Independence and Fairness, but Fairness Problem Enough in application of ICG there are Islamic values. solving Islamic values contained in this research are : mechanism Shiddiq, Fathanah, Amanah, Tabligh, Istiqomah (Data processed,2019) °Æ§ -°≥ﵨ¨©π°®ä BNI Sharia Yogyakarta Branch The implementation of GCG in BNI Sharia is has implemented these principles well, good from GCG implementation. The although there are several aspects that must do application of GCG principles has been considered and improved again. The implemented well, but there are several application of ICG principles in the BNI Sharia aspects whose implementation can still to Yogyakarta brach , besides referring to the maximized, namely aspect of information Islamic values above, is also supported by availability, policy delivery, competence of each others values, namely values : Amanah, Jamah, party, social responsibility and problem solving Hasanah, and the last value is Maqhasid Sharia. mechanism. BNI Sharia Yogyakarta Branch does not provide any information about REFERENCES: business activities that have been carried out 1) Quran, T. S. (Ed.). (2012). Al-1µ≤ï°Æ §°Æ such as financial reports, CSR report or other Terjemahan (Cetakan Pe). Bandung: Sygma Reports. The aspect of delivering policies at Creative Media Corp. BNI Sharia needs to be improved, because 2) BANK BNI SYARIAH. (2018). Laporan there are some customers who are not aware of Pelaksanaan Good Corporate Governance. the new policies that apply at the bank. The 3) Endraswati, H. (2015). Konsep Awal competency aspects of each party in BNI Sharia Islamic Corporate Governance: Peluang Yogyakarta branch is not optimal, because they Penelitian yang Akan Datang. Muqtasid: §ØÆï¥ ®°∂• •≠∞¨Øπ••≥ ∑©¥® ≥®°≤©° ¢°£´ß≤صƧä Jurnal Ekonomi Dan Perbankan Syariah, The principle of social responsibility aspect or 6(2), 89. CSR activities should not only at the center of https://doi.org/10.18326/muqtasid.v6i2.8 Bank. Branch of bank also require routine CSR 9-108 activities. The last aspect is the mechanism of 4) Faozan, A. (2013). IMPLEMENTASIGOOD problem solving, BNI Sharia Yogyakarta branch CORPORATE GOVERNANCE DAN. Jurnal seen problems with customers related to Ekonomi Islam, 7, 114. collateral so they must use a solution through 5) Junusi, R. El. (2012). IMPLEMENTASI by legal. BNI Sharia needs to be careful in 348 | P a g e

NOVATEUR PUBLICATIONS JournalNX- A Multidisciplinary Peer Reviewed Journal ISSN No: 2581 - 4230 VOLUME 6, ISSUE 6, June -2020 SYARIAH GOVERNANCE SERTA IMPLIKASINYA TERHADAP REPUTASI DAN KEPERCAYAAN BANK SYARIAH. Al- Tahrir, 12(3), 91115. 6) Keuangan, O. J. (2019). Statistik Perbankan Syariah. 7) Moleong, P. D. L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revi). Bandung: PT REMAJA ROSDAKARYA. 8) Muhammad. (2011). Manajemen Bank Syariah (Cetakan Ke). Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN. 9) Nugroho, A. P. (2015). Paradigma Profetik. 131170. Dalam Desertasi "Pengaruh Religiusitas dan Effikasi Diri terhadap Perilaku Menabung di Perbankan Syariah", UIN Sunan Kalijaga Yogyakarta. 2015 10) Rini, N. (2018). Implementasi Islamic Corporate Governance (ICG) pada Perbankan Syariah di Indonesia. Journal Of Accountantion and Business, 2(April). 11) Siswanti, I., Salim, U., Sukoharsono, E. G., & Aisjah, S. (2017). Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance. Journal of Finance and Banking Review, 7(4), 316323. Retrieved from http:%0Awww.econjournals.com 12) Sodiq, A. (2017). Implementasi Islamic Corporate Governance ( ICG ): Studi Kasus pada BMT NUsantara UMAT MANDIRI Kalidawir Tulungagung Implementation of )≥¨°≠©£ #Ø≤∞Ø≤°¥• 'Ø∂•≤Æ°Æ£•ã ! #°≥• Study in BMT NUsantara UMAT MANDIRI Kalidawir Tulungangung. 1(November). 13) Syahrul, Y. (2003). BEJ Anggap Kasus Laporan Keuangan Bank Lippo Selesai. Www.Tempo.Com. Retrieved from http://bisnis.tempo.co/read/news/2003/ 03/18/0566701/BEJ-Anggap-Kasus- Laporan-Keuangan-Bank-Lippo-Selesai.

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