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All Journal JURNAL EKONOMI SAKTI (JES) JMEB: Jurnal Manajemen Bisnis & Ekonomi
Febriansyah, Bagas
Unknown Affiliation
Economics, Econometrics & Finance

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EFEKTIVITAS AUDIT SYARIAH DALAM MENDETEKSI DEVIASI PRODUK KEUANGAN SYARIAH Umiyati, Umiyati; Febriansyah, Bagas
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.344

Abstract

This research evaluates the effectiveness of sharia audits in detecting irregularities in sharia financial products, which is important for ensuring compliance with sharia principles such as the prohibition of usury, gharar, and maysir. The research approach used is a combination of qualitative and quantitative. Qualitative data was obtained through in-depth interviews with sharia auditors, management and members of the sharia supervisory board at selected financial institutions. Quantitative data was collected through questionnaires distributed to auditors and management at various sharia financial institutions. Document analysis was carried out on audit reports, financial reports and sharia compliance reports. The instruments used include interview guides, questionnaires, and document checklists. Qualitative data was analyzed using thematic methods, while quantitative data was analyzed using descriptive and inferential statistics. The research results show that the effectiveness of sharia audits is influenced by auditor competence, audit methods, technological support, and management commitment to sharia compliance. Auditors who are knowledgeable in sharia law and accounting are more effective in detecting irregularities, and the use of technology such as audit software and blockchain increases accuracy and efficiency.
Pengaruh Struktur Modal, Manajemen Risiko, Dan Kualitas Manajemen Terhadap Kinerja Keuangan Bank Syariah Di Kawasan ASEAN Febriansyah, Bagas
JMEB Jurnal Manajemen Ekonomi & Bisnis Vol. 3 No. 02 (2025): JMEB : Jurnal Manajemen Ekonomi & Bisnis
Publisher : SABA JAYA PUBLISHER

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal yang diukur dengan Debt to Equity Ratio (DER), manajemen risiko yang diproksikan melalui Risk Asset to Total Asset Ratio (RAWR), dan kualitas manajemen yang diproksikan melalui Employee Productivity (EP) terhadap kinerja keuangan bank syariah di kawasan ASEAN yang diukur dengan Return on Assets (ROA) pada periode 2020–2024. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan tahunan bank syariah yang diperoleh melalui publikasi resmi masing-masing bank. Sampel dalam penelitian ini terdiri dari 32 bank syariah penuh di kawasan ASEAN dengan total 160 observasi. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi data panel melalui software EViews 12. Hasil penelitian menunjukkan bahwa secara parsial struktur modal berpengaruh negatif signifikan terhadap kinerja keuangan, artinya semakin tinggi DER maka kinerja keuangan bank syariah menurun. Manajemen risiko juga berpengaruh negatif signifikan terhadap kinerja keuangan, yang berarti semakin tinggi risiko aset tertimbang maka kinerja keuangan menurun. Sementara itu, kualitas manajemen yang diproksikan melalui produktivitas karyawan tidak berpengaruh signifikan terhadap kinerja keuangan. Secara simultan, ketiga variabel independen tersebut terbukti berpengaruh signifikan terhadap kinerja keuangan bank syariah di kawasan ASEAN.
Co-Authors Umiyati Umiyati, Umiyati