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All Journal Indonesian Journal of Educational Research (IJER) MODELING: Jurnal Program Studi PGMI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Iqtishoduna: Jurnal Ekonomi Islam Al-Kharaj: Journal of Islamic Economic and Business Jurnal Kesehatan dan Pembangunan Britain International for Linguistics, Arts and Education Journal (BIoLAE Journal) Indo-MathEdu Intellectuals Journal Digital Transformation Technology (Digitech) JURNAL PENDIDIKAN DAN KEGURUAN At-Tadzkir: Islamic Education Journal ENTINAS: Jurnal Pendidikan dan Teknologi Pembelajaran MILRev: Metro Islamic Law Review Tarbiya Islamica Samawa (sakinah, Mawaddah Warahmah) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Mujahidin
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Memahami Konsep Audit melalui Interaksi Auditee-Auditor: Studi Fenomenologi pada Lembaga Amil Zakat dan Kantor Akuntan Publik Irfan, Andi; Mujahidin; Harkaneri
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 14 No. 2 (2025): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/iqtishoduna.v14i2.3295

Abstract

This study explores how the meaning of audit is constructed and reframed through the lived experiences of auditor–auditee interactions within faith-based financial institutions. Five key themes emerged: (1) auditing serves to uphold trust between stakeholders and religious accountability; (2) auditors prioritize professional integrity, piety, and social responsibility; (3) audit quality stems from trustworthiness, sincerity, honesty, and courage; (4) auditor satisfaction encompasses both material and spiritual dimensions; and (5) auditing represents service rather than power over others. Adopting a phenomenological approach, this study captures the essence of the interactive processes between auditors and auditees, revealing that audit meaning transcends regulatory accountability to embody moral responsibility, mutual trust, and shared spiritual values. By integrating social interactionism and Islamic ethical perspectives, this research contributes to a broader conceptualization of auditing as a human-centered and spiritually informed practice. The study provides a holistic understanding of audit conceptualization, integrating the professional, ethical, and spiritual dimensions that shape audit practice and philosophy, and offers insights to enhance audit effectiveness and professional development.
Co-Authors Abubakar Alamsyah Agit Andi Irfan, Andi Arifin, Yoyon Arzal Syah Asyruni Multahada Ayu Lestari Azizah, Mar’atul Djumadi EVA DAMAYANTI Fauzi, Rizki Ahmad Fitri Aisyah Hadisa Putri Hamida Harkaneri Hasan, Moch. Sya'roni Hasanuddin Atong Hudori, Hudri Ahmad INDRIANI, ANDI Kamiruddin Margana Margana Miftahul Ilmi Miftahul Ilmi, Miftahul Muh Rasbi Muh Ruslan Abdullah Muh. Rasbi Muharram, Susilawati Novia Patimah Pebriani, Laras Sapitri Rahmadani, Nahdah Ramli Rusmana Putri, Qisty Amalina Saripah Sera Yuliantini Solechan Sri Wahyuni Sri Wulandari Suharyanto, Cosmas Eko Sukri Wahid Suparyanto Sutrisari Sabrina Nainggolan Yuni Zainuddin Zakaria, Nor Balkish