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All Journal Referensi Islamika: Jurnal Studi Islam
Efri Syamsul Bahri
Institut Agama Islam (IAI) SEBI
Religion Humanities

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Integrating Islamic financial and audit governance for strengthening Merah Putih cooperatives in Indonesia Tri Aji Pamungkas; Efri Syamsul Bahri; Darihan Mubarak; Muhammad Hakimi Mohd Shafiai; Reni Marlina
Referensi Islamika: Jurnal Studi Islam Vol. 4 No. 5 (2026): October
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ri.v4i5.1229

Abstract

Purpose – This study aims to develop an empirically informed conceptual model that integrates these dimensions into a coherent governance framework. Design – A descriptive qualitative approach was employed using in-depth interviews, observations, and document analysis involving cooperative practitioners, a Sharia Supervisory Board, Sharia auditors, academics, and regulators. The data were analyzed through data reduction, categorization, thematic interpretation, and triangulation to identify recurring governance issues and relationships among the emerging themes. Findings – The findings identify five interconnected components: Sharia Governance, Internal Control System, Sharia Compliance Audit, Financial Transparency and Accountability, and Continuous Monitoring and Evaluation. These components were synthesized into the Integrated Sharia Audit and Sharia Financial Governance (ISAFG) Model, which positions Sharia compliance as a central governance principle linking decision-making, internal control, auditing, reporting, and continuous evaluation. Research Implications – This model provides a theoretical foundation for the development of a governance framework that can be tested in future research. Originality – The study contributes an empirically informed conceptual framework for strengthening Sharia-based cooperative governance.
Co-Authors Darihan Mubarak Muhammad Hakimi Mohd Shafiai Reni Marlina Tri Aji Pamungkas