Tadbir urus risiko perolehan korporat berteraskan Syariah: Bukti empirikal daripada sebuah konglomerat Malaysia
DOI:
https://doi.org/10.55573/JISED.118746Keywords:
Tadbir urus perolehan, Syariah, risiko perolehan, kawalan dalaman, amanah, tadbir urus korporatAbstract
Kajian ini meneliti risiko dan mekanisme kawalan dalam tadbir urus perolehan korporat berteraskan Syariah serta membangunkan kerangka tadbir urus berdasarkan dapatan empirikal. Kajian menggunakan pendekatan kualitatif berbentuk kajian kes dalam sebuah konglomerat Malaysia. Empat orang kakitangan yang terlibat secara langsung dalam proses perolehan dipilih secara bertujuan dan ditemu bual menggunakan soalan separa berstruktur. Data dianalisis secara tematik menggunakan enam fasa analisis Braun dan Clarke dengan bantuan perisian MAXQDA. Dapatan mengenal pasti tiga kategori risiko, iaitu risiko etika langsung, faktor pendorong tadbir urus dan risiko operasi. Risiko etika seperti penerimaan manfaat yang bertujuan mempengaruhi keputusan dan konflik kepentingan yang tidak didedahkan mempunyai hubungan yang lebih langsung dengan prinsip amanah dan keadilan, manakala kelemahan tadbir urus dan risiko operasi memerlukan penilaian lanjut sebelum dikaitkan dengan ketidakpatuhan Syariah. Kajian turut mengenal pasti mekanisme kawalan yang melibatkan pengisytiharan konflik kepentingan, penilaian pembekal, dokumentasi dan jejak audit digital, latihan, pemantauan serta audit. Berdasarkan dapatan tersebut, Kerangka Tadbir Urus Perolehan Korporat Berteraskan Syariah dibangunkan dengan menghubungkan kategori risiko, mekanisme kawalan serta nilai amanah dan keadilan. Kajian ini menyumbang kepada pemahaman yang lebih terarah tentang kedudukan risiko perolehan dari perspektif Syariah dan menyediakan asas awal bagi pengukuhan tadbir urus perolehan dalam organisasi bukan kewangan.
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