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All Journal International Journal of Economics (IJEC) Dirasa Islamiyya: Journal of Islamic Studies
Was'an, Guruh Herman
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Religion Humanities Economics, Econometrics & Finance Education Physics

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Sharia Banking Internal Auditors' Perceptions Regarding the Influence of Auditors' Sharia Knowledge Education on the Effectiveness of Sharia Compliance Inspections Was'an, Guruh Herman
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.946

Abstract

Islamic banks need to ensure that their operations comply with sharia principles to increase loyalty and satisfaction of sharia bank customers. Internal audit has one of the functions of ensuring sharia compliance has been fulfilled in sharia banking by carrying out sharia compliance checks. One of the challenges in internal audit in carrying out its function is the lack of qualified sharia auditors who have adequate sharia knowledge. In this context, education in sharia science for auditors becomes very relevant. This research aims to identify the influence of formal and non-formal sharia education for auditors on increasing the effectiveness of auditing compliance with sharia principles in sharia banking according to the perception of internal auditors. The method used is a quantitative method by distributing questionnaires to internal auditors in conventional commercial banks that have Sharia Business Units. Based on the results of this research, the variable perception of formal sharia science education does not have a significant effect on the effectiveness of sharia compliance checks, the perception of non-formal sharia science education has a significant effect on the effectiveness of sharia compliance checks. Furthermore, simultaneously the variables of perception of formal sharia education and non-formal sharia science education have a significant effect on the effectiveness of sharia compliance.
Sharia Banking Internal Auditors' Perceptions Regarding the Influence of Auditors' Sharia Knowledge Education on the Effectiveness of Sharia Compliance Inspections Was'an, Guruh Herman
International Journal of Economics (IJEC) Vol. 3 No. 2 (2024): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v3i2.946

Abstract

Islamic banks need to ensure that their operations comply with sharia principles to increase loyalty and satisfaction of sharia bank customers. Internal audit has one of the functions of ensuring sharia compliance has been fulfilled in sharia banking by carrying out sharia compliance checks. One of the challenges in internal audit in carrying out its function is the lack of qualified sharia auditors who have adequate sharia knowledge. In this context, education in sharia science for auditors becomes very relevant. This research aims to identify the influence of formal and non-formal sharia education for auditors on increasing the effectiveness of auditing compliance with sharia principles in sharia banking according to the perception of internal auditors. The method used is a quantitative method by distributing questionnaires to internal auditors in conventional commercial banks that have Sharia Business Units. Based on the results of this research, the variable perception of formal sharia science education does not have a significant effect on the effectiveness of sharia compliance checks, the perception of non-formal sharia science education has a significant effect on the effectiveness of sharia compliance checks. Furthermore, simultaneously the variables of perception of formal sharia education and non-formal sharia science education have a significant effect on the effectiveness of sharia compliance.
IMPLEMENTATION OF RISK MANAGEMENT: FINANCING-BASED HAJJ FUND INVESTMENT IN THE HAJJ FINANCIAL MANAGEMENT AGENCY (BPKH) Harsanto, Molbi Febrio; Muslim, Habibie; Suratminingsih, Suratminingsih; Arifin, Samsul; Was'an, Guruh Herman
Dirasa Islamiyya: Journal of Islamic Studies Vol. 3 No. 1 (2024): Dirasa Islamiyya: Journal of Islamic Studies
Publisher : LPPM STAI Al-Azhary Cianjur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61630/dijis.v3i1.48

Abstract

The Hajj Financial Management Agency (BPKH) is a state institution that manages Hajj finances. The long waiting period for hajj departures and the great desire of the community to perform the hajj pilgrimage make the hajj funds managed by BPKH continue to grow significantly every year. BPKH has a share of 10% of the total managed funds that can be invested in the form of sharia financing. Strong risk management is needed to be able to invest in the form of financing. This study uses a qualitative method with interview and observation techniques to explore the opinions of competent parties. The results of this study show that the role of Risk Management is very vital in the investment activities carried out by BPKH, especially in the Financing Segment. The conclusion of this study is that risk management can help BPKH improve financial performance, and BPKH in general is still not optimally prepared to further participate in the contest with banks in the field of financing. The recommendation from this study is that BPKH should further improve the infrastructure and quality of human resources that carry out risk management analysis because this can provide security for Hajj funds.
Co-Authors Harsanto, Molbi Febrio Muslim, Habibie Samsul Arifin Suratminingsih, Suratminingsih