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All Journal Ascendia: Journal of Economic and Business Advancement
Mashyuri, Mashyuri
Unknown Affiliation
Economics, Econometrics & Finance

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Optimalisasi Peran Audit Syariah dalam Meningkatkan Akuntabilitas Sosial Lembaga Keuangan Syariah: Pendekatan Konsptual dan Berbasis Capaian Nurvadillah, Nurvadillah; Firayanti, Firayanti; Mashyuri, Mashyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/wcbytc42

Abstract

This study examines the optimization of the role of Sharia audit in enhancing the social accountability of Islamic financial institutions through a conceptual and achievement-based approach. The development of Islamic financial institutions requires an audit mechanism that not only ensures Sharia compliance but also evaluates the effectiveness of social responsibility programs aligned with maqashid Sharia principles. Sharia audit plays a crucial role in strengthening transparency, accountability, and public trust by assessing both financial and social performance. This research employs a qualitative conceptual approach supported by an analysis of relevant literature to explore the integration of Sharia audit, Islamic Social Reporting, and governance frameworks. The findings indicate that strengthening auditor competence, standardizing Sharia audit practices, and utilizing digital-based audit systems significantly enhance the measurement and disclosure of social performance. An achievement-based audit approach enables Islamic financial institutions to demonstrate tangible social impact and sustainability. Consequently, Sharia audit functions as a strategic instrument in balancing economic objectives and social responsibility within the Islamic finance ecosystem.
Peran Audit Siklus Aset Tetap Dalam Meningkatkan Transparansi Dan Akuntabilitas Pengelolaan Entitas Bisnis Modern Nurfaika, Nurfaika; Nurfauziah, Nurfauziah; Mashyuri, Mashyuri
Journal of Economic and Business Advancement Vol. 1 No. 3 (2026): March: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/41pvyq80

Abstract

This study examines the role of the fixed asset cycle audit in enhancing transparency and accountability in the management of modern business entities. Fixed assets represent a significant portion of organizational resources and require responsible management to ensure reliable financial reporting and sound corporate governance. The research adopts a qualitative approach through a structured literature review of auditing textbooks, empirical studies, and prior research related to fixed asset auditing, internal control, and managerial accountability. The findings indicate that the fixed asset cycle audit plays a critical role in improving the quality of asset disclosure, strengthening managerial responsibility, and supporting effective internal control systems. Audit procedures focused on existence, valuation, and compliance contribute to more transparent reporting and reduce the risk of misstatement and asset mismanagement. Furthermore, the integration of fixed asset audits with risk-based audit approaches enhances the organization’s ability to mitigate operational and financial risks. The study highlights that a well-implemented fixed asset audit supports stakeholder trust and reinforces sustainable business practices. These findings provide valuable insights for auditors, management, and policymakers in strengthening governance frameworks related to asset management.
Co-Authors Firayanti, Firayanti Nurfaika Nurfaika Nurfauziah Nurfauziah, Nurfauziah Nurvadillah, Nurvadillah