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All Journal AL-Fikr YUME : Journal of Management Jurnal Edueco International Journal of Community Service At-Tasyri Jurnal Hukum Islam dan Ekonomi Syariah Islamic Business and Finance (IBF) Jurnal Ar-Ribh Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Economos : Jurnal Ekonomi dan Bisnis Riwayat: Educational Journal of History and Humanities Al-Jadwa: Jurnal Studi Islam Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Assyarikah: Journal Of Islamic Economic Business At-Tadris: Journal of Islamic Education Study of Scientific and Behavioral Management (SSBM)
Parmitasari, Rika Dwi Ayu
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Analisis Ketaatan Syariah pada Institusi Keuangan Berbasis Syariah Ansar, Agustan; Abdullah, M. Wahyuddin; Parmitasari, Rika Dwi Ayu
Jurnal Ushuluddin: Media Dialog Pemikiran Islam Vol 26 No 1 (2024): Februari
Publisher : Fakultas Ushuluddin dan Filsafat Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jumdpi.v26i1.44288

Abstract

The purpose of this study is to evaluate the level of Sharia compliance in Islamic banks in Indonesia by looking at three aspects: Shariah Supervisory Board (DPS), products, and financial statements. According to this study, there are several important issues in the sharia compliance of DPS, including independence, concurrent positions, competence, and sharia audits. When it comes to Islamic bank financing, murabahah is huge, which is due to the depositor paradigm compared to savings, as well as the issue of murabahah being practiced differently from the original concept. This is a very important issue for the product. Finally, it relates to financial reporting such as income smoothing on profit distribution, independent auditors who do not have sharia competence, and the treatment of murabahah margins.
Co-Authors Abdullah, Muhammad Wahyuddin Abdullah, Wahidah Aisyah Aisyah Alim Syariati Alisa, Nur Amir, A. M. Nur Atma Amrullah Amrullah Ansar, Agustan Anwar, Nurfiah Aprilya, Nurul Wahida Arsyad, Kamaruddin Arviana, Pipi Eka Indriyani MS Eka Suhartini Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Ghafur Hamran, Rachmat Haddade, Abd. Wahid Haddade, Abdul Wahid Hadisa, Nur Haris, Hariyati Jafar, Jabir M K, M Yusuf KIKI WULANDARI Kurniadi Kurniadi, Kurniadi Lince Bulutoding lisa, Aziza pipi M. Wahyuddin Abdullah, M. Wahyuddin Miftah Farid Miftha Farild Muin, Rahmawati Murtiadi Awaluddin Mu’min, Muh. Dian Nur Alim Nashrullah Nur Alim Mu’min, Muh Dian Nurwahida Nurwahida, Nurwahida Parakkasi, Idris Putra, Trisno Wardy Rafiuddin, Fifriani Rahman Ambo Masse Risma Risma, Risma Rusnawati Saiful Muchlis, Saiful Sari, Wiwik Permata Silondae, Prades Ariato Sirajuddin Sirajuddin Sofyan, Idha Fadhilah Sudirman Sudirman Syamsiah, Sitti Syariati, Alim Wahyuddin Wahyuddin Wahyudi, Iqmal Yunus, Ayu Ruqayyah Zulfahmi Alwi