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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal SOLMA Communications in Science and Technology Journal of Information System, Applied, Management, Accounting and Research Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Bisnis Dan Kajian Strategi Manajemen Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi jurnal ilmu keolahragaan Multilateral: Jurnal Pendidikan Jasmani Dan Olahraga Jurnal Patriot Ainara Journal (Jurnal Penelitian dan PKM Bidang Ilmu Pendidikan) Mitra Mahajana: Jurnal Pengabdian Masyarakat Envirous Jurnal Aplikasi Bisnis Kesatuan JIMTEK Jurnal CENDEKIA Jaya Indonesian Research Journal on Education Jurnal Mitrawarga Jurnal Sains Natural BERBAKTI: Jurnal Pengabdian Kepada Masyarakat Journal of Innovative and Creativity Cakrawala: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Pengabdian Masyarakat
Fadillah, Muhammad
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Journal : Journal of Innovative and Creativity

 1 
Audit Berbasis Risiko Dalam Penyusunan Rencana Audit Tahunan Di Lembaga Syariah Filantrofi Baitul Maal Hidayatullah Surabaya Fadillah, Muhammad
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3454

Abstract

This study provides a critical analysis of the implementation of Risk-Based Auditing (RBA) within a prominent Indonesian Islamic philanthropic institution, Baitul Maal Hidayatullah (BMH). Employing a qualitative case study methodology, the research is framed by a novel synthesis of Agency, Stewardship, and Institutional theories to dissect the complex governance dynamics at play. The principal finding is the identification of a "philanthropy trilemma," wherein the organization must navigate the competing imperatives of managerial efficiency, mission integrity (Sharia compliance), and institutional legitimacy. The study reveals that BMH strategically employs "decoupling" outsourcing its core financial and Sharia audits to resolve the internal paradox of applying an Agency-based control tool (RBA) within a Stewardship-driven culture, thereby securing external legitimacy while preserving internal trust. However, this strategy creates a critical assurance gap. Furthermore, the analysis deconstructs BMH's quantitative RBA model, exposing its "illusion of objectivity" and its failure to incorporate existential non-financial risks, such as Sharia non-compliance and reputational damage. The study concludes that a more holistic, strategically-aligned RBA framework is imperative. It recommends the integration of data analytics and continuous assurance as a transformative solution to overcome resource constraints and enhance governance, ultimately shifting the internal audit function from mere risk mitigation to strategic value co-creation.
Co-Authors adelia, Elsa Adi Prasetia, Adi Agus Mirwan Agus Wijayanto Agustian, Anugrah Tri Agustin, Era Akbar, Muhammad Army Aminuyati Andini, Aulia Andriani, Salis Annisa, Qhaerun Arif, Ratna Barus, Lidiya Anggreny Br Berliana, Calista Rizky Doni Rahmat Wicakso Elvina, Amanda Ena Noveria ENDRI ENDRI Evita, Isma Fadhillah, Alfan Qais Febri Nuraini, Putri Hadi, Irfan Surya Hafidzanty, Shelavina Hafiz Abdillah Hanhan Dianhar Hariman, Subhan Nuredi Harsyiah, Lisa Herita Warni Hidayatullah, Azka Fariz Ikhsan Firdaus Inarah, Filzah Indriani, Lita Ivantan, Ivantan Kahri, Ma’ruful Kaulika, Siska Aprilia Khamaludin, Khamaludin M, Amril Maharani, Andika Ellena Saufika Hakim Mashud Muanas Muanas Muhammad Faisal Muhammad Nasrullah Muhammad Rijal Alfian Mulyani, Astriana Mulyati Mulyati Muslim Afandi Muzakir Nadiroha, Widia Nasrul Nopembriani, Nova Fitria Nugraha, Yudhisthira Arya Nurfadilah Nurfadilah Nurhasanah Nurhasanah Pebriyandi, Pebriyandi Persada, Tahta Syam Utama Pramesty, Natasha Purnomo, Yayok Suryo Putra, M. Faisal Perdana Rahmadini, Nadia Putri Rahmi Mulyasari Ramadhan, Hikmal Maulana Ridha, Sahbana Riftyani, Nur Rahma Rindiyani, Frans Siska Rizka, Miftahir Rizky Amelia Safira, Yuliasta Sahrin, Laila Alfi Saputra, Dede Shella, Karina Pramay SRI RAHAYU Subhan, Mhd Sulviani, Rania Sunarno Basuki Sutariya, Muhammad Faridan Syamsu, Miladya Syamsul Arifin Taufik Hidayat Toni Andrianto Trada, Arkaan Faruq Wardhana, Muhammad Irfan Wulan, Nadia Agustin Nawang Yandi, Pebri Yeye Suhaety Yosita, Disna Yumna Nuhashofa, Salma Daarin Yussi Pratiwi Zulhafendi, Redy Williantama