IMPLEMENTATION OF GOOD GOVERNANCE BUSINESS SHARIA (GGBS) IN ISLAMIC BANKING IN INDONESIA

In the development of Sharia banking with merger several Banks to become Bank Indonesia Shariah (BIS), is hoped that it can progress very rapidly, as case Islamic in which has grown significantly. The must be accompanied by good governance so not only a tag line for financial institutions. Standard Operating Procedure carried out properly based on principles. Therefore, issued Regulation No. 11/33/ PBI 2009 concerning Implementation Business Governance (GGBS) Commercial (BUS/ Umum Syariah) and Units (UUS/ Unit Usaha Syariah). five principles are: Transparency, Accountability, Responsibility, Professionalism Fairness or equality. GGBS management system designed improve compliance prevailing moral ethics laws regulations. According Chapra, implementation Good Corporate requirement develop accordance compliance. expected create business healthy, conducive, transparent efficient blessing.