Similar to the conventional aspect,

Similar to the conventional aspect, Shari’ah corporate
governance focuses on the role and responsibility of the
Shari’ah board members to ensure that the whole
activities of IFIs are in line with Islamic principles. In
other words, Shari’ah governance concentrates more on
the accountable, just and fair aspect of corporate
governance as suggested by the conventional corporate
governance. There are many countries such as Malaysia
and Indonesia and international organizations such as
(AAOIFI, 2010; IFSB, 2009) have provided guidelines
of Shari’ah governance.
These frameworks emphasize on the accountability,
responsibility and ethicality of Shari’ah board members.
They highlight the importance of objective judgment in
discharging responsibilities. They require that Shari’ah
board members shall possess the necessary competency
and skills in performing their duties and must be
trustworthy and keep the confidential information of the
IFIs that they are advising. Thus, the purpose of Shari’ah
governance framework is to ensure that all IFIs’
operations and business activities are in accordance with
Islamic principles, to provide a comprehensive guidance
to the Shari’ah board members, Shari’ah Committee and
management of the IFI in discharging its duties in
matters relating to Shari’ah and to highlight the functions
relating to Shari’ah review, Shari’ah audit, Shari’ah risk
management and Shari’ah research.
1.3. Important Role of Balanced Score Card in
Enhancing Governance Practices
Balanced score card is defined as “a strategic
planning and management system that is used
extensively in business and industry, government and
nonprofit organizations worldwide to align business
activities to the vision and strategy of the organization,
improve internal and external communications and
monitor organization performance against strategic goals
(https://www.balancedscorecard.org/BSCResources/Abo
uttheBalancedScorecard/tabid/55/Default.aspx)”. It was
initiated by Robert and Norton (2006) as a performance
measurement framework by inserting the strategic nonfinancial
performance measures to traditional
financial metrics in order to provide a more ‘balanced’
view of organizational performance. This score card is
widely used in the United States of America. The
board Balanced Scorecard program starts with an
Enterprise Scorecard which shows the clear guide on
how to achieve the mission through objectives, targets
and performance measurements. Thus, it is a flexible
tool to evaluate the performance of the board of
directors from the different aspects.

Hasil (Bahasa Indonesia) 1:

Mirip dengan aspek konvensional, syari'ah perusahaanpemerintahan berfokus pada peran dan tanggung jawabAnggota Dewan Syariah untuk memastikan bahwa seluruhkegiatan IFI adalah sesuai dengan prinsip-prinsip Islam. Dalamdengan kata lain, syari'ah pemerintahan berkonsentrasi lebih padaaspek yang akuntabel, adil dan perusahaanpemerintahan seperti yang disarankan oleh konvensional perusahaanpemerintahan. Ada banyak negara seperti Malaysiadan Indonesia dan organisasi-organisasi internasional seperti(AAOIFI, 2010; IFSB, 2009) telah memberikan pedomanpemerintahan Syari'at.Kerangka ini menekankan pada akuntabilitas,tanggung jawab dan ethicality anggota Dewan Syariah.Mereka menekankan pentingnya tujuan penilaian dalampemakaian tanggung jawab. Mereka mengharuskan syari'ahanggota Dewan akan memiliki kompetensi diperlukandan keterampilan dalam tugas mereka dan harusdapat dipercaya dan menjaga informasi rahasiaIFI yang mereka menyarankan. Dengan demikian, tujuan syari'ahkerangka pemerintahan adalah untuk memastikan bahwa semua IFIoperasi dan kegiatan usaha yang sesuai denganPrinsip-prinsip Islam, untuk memberikan bimbingan yang komprehensifuntuk para anggota Dewan Syariah, Komite Syariah danpengelolaan IFI dalam menjalankan tugasnya dihal-hal terkait syari'ah dan menyoroti fungsiberkaitan dengan Syari'at review, syari'ah audit, syari'ah risikomanajemen dan syari'ah penelitian.1.3. Important Role of Balanced Score Card inEnhancing Governance PracticesBalanced score card is defined as “a strategicplanning and management system that is usedextensively in business and industry, government andnonprofit organizations worldwide to align businessactivities to the vision and strategy of the organization,improve internal and external communications andmonitor organization performance against strategic goals(https://www.balancedscorecard.org/BSCResources/AbouttheBalancedScorecard/tabid/55/Default.aspx)”. It wasinitiated by Robert and Norton (2006) as a performancemeasurement framework by inserting the strategic nonfinancialperformance measures to traditionalfinancial metrics in order to provide a more ‘balanced’view of organizational performance. This score card iswidely used in the United States of America. Theboard Balanced Scorecard program starts with anEnterprise Scorecard which shows the clear guide onhow to achieve the mission through objectives, targetsand performance measurements. Thus, it is a flexibletool to evaluate the performance of the board ofdirectors from the different aspects.