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All Journal Jurnal Ekonomi ASAS : Jurnal Hukum Ekonomi Syariah Agrointek Jurnal Akuntansi Multiparadigma Jurnal Teknologi Informasi dan Ilmu Komputer Sinkron : Jurnal dan Penelitian Teknik Informatika Swabumi (Suara Wawasan Sukabumi) : Ilmu Komputer, Manajemen, dan Sosial Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal Pilar Nusa Mandiri Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Teknik Informatika STMIK Antar Bangsa Expose: Jurnal Ilmu Komunikasi Distribusi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Saintech Transfer JURNAL TEKNOLOGI INFORMASI Jurnal Ilmu Komputer dan Bisnis El-Usrah: Jurnal Hukum Keluarga Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Kreatif Al-Mal:Jurnal Akuntansi dan Keuangan Islam Journal of Islamic Law Jurnal AbdiMas Nusa Mandiri JOURNAL LA MEDIHEALTICO Jurnal Abdimas Bina Bangsa Abditeknika - Jurnal Pengabdian Kepada Masyarakat Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen ProBisnis : Jurnal Manajemen Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Paradigma INOVASI: Jurnal Hasil Pengabdian Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economics (IJEC) Indonesian Journal of Islamic Economics and Finance Seminar Nasional Hasil Penelitian LP2M UNM ABDIMU Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Jurnal Penelitian dan Pengabdian Masyarakat IIJSE Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Jurnal Manajemen Rekayasa (Journal of Engineering Management) Engagement: Jurnal Pengabdian Kepada Masyarakat SMART: Jurnal Pengabdian Kepada Masyarakat Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah Indonesian Journal of Electronics, Electromedical Engineering, and Medical Informatics Journal of Electrical Engineering and Informatics Jurnal of Islamic Economic Studies Smart Humanity: Jurnal Pengabdian Masyarakat Kesmas: Jurnal Kesehatan Masyarakat Nasional (National Public Health Journal)
Ridwansyah Ridwansyah
Program Studi Ilmu dan Teknologi Pangan Fakultas Pertanian USU Medan
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Journal : Jurnal Akuntansi Multiparadigma

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ARE SHARIAH AUDITING STANDARDS NECESSARY FOR AUDITORS? Sari, Yetri Martika; Ridwansyah, Ridwansyah; Tubarad, Chara Pratami Tidespania
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.07

Abstract

Abstrak – Pentingkah Standar Audit Syariah bagi Auditor?Tujuan Utama - Tujuan dari penelitian ini adalah untuk menelaah apakah standar audit syariah yang spesifik diperlukan bagi auditor eksternal di perbankan syariah.Metode – Penelitian ini menggunakan metode deskriptif kualitatif. Penelitian ini melibatkan dewan pengawas syariah, praktisi, akademisi, dan auditor eksternal sebagai informan.Temuan Utama - Standar audit syariah diperlukan bagi auditor eksternal pada lembaga syariah. Standar ini akan memberikan pedoman untuk melaksanakan audit kepatuhan syariah berdasarkan prinsip-prinsip Islam. Implikasinya, kepercayaan publik akan meningkat.Implikasi Teori dan Kebijakan – Penelitian ini menegaskan teori agensi dalam audit berbasis syariah. Selain itu, penelitian ini menekankan adanya kebutuhan masyarakat terkait jaminan atas kepatuhan syariah yang dilakukan oleh auditor.Kebaruan Penelitian – Penelitian ini membahas mengenai kebutuhan profesi auditor eksternal di terhadap standar audit syariah eksternal. Abstract - Are Shariah Auditing Standards Necessary for Auditors?Main Purpose - The objective of this study is to examine whether specific Islamic auditing standards are needed for external auditors in Islamic banking.Method - This study uses a qualitative descriptive method. The research involved sharia supervisory boards, practitioners, academics, and external auditors as informants. Main Findings - Shariah auditing standards are needed for external auditors in Islamic institutions. This standard will provide guidelines for conducting sharia compliance audits based on Islamic principles. The implication is that public trust will increase.Theory and Practical Implications - This research confirms agency theory in sharia-based auditing. In addition, this research emphasizes the public's need for auditors to ensure sharia compliance. Novelty - This research discusses the needs of the external auditor profession for external sharia audit standards.
Co-Authors Abdul Hamid Adris Ade Putra Ahmad Mujahid, Ahmad Alayzha, Vivi Nur Alfian, Achmad Ali, Karnila Allimmah, Khoirunnisa Nurul Amelia, Merry Amrina, Dania Hellin Andharsaputri, Resti Lia Andi Saryoko ANGGUN RACHMAWATI, ANGGUN Anip Dwi Saputro, Anip Dwi Anus Wuryanto Ardini Saptaningsih Raksanagara, Ardini Saptaningsih Arisca, Nurmalita Arizona, Riza Asnawati Asnawati Ayasar, Prayogi Putra Bahar, Muh. Mahdinul Baharuddin, Andi Rakhmat Dinar, Ashari Seribu Djawad , Yasser Abd Dwimutian, Febyviani Elisa Julianti Era Yusraini Erike Anggraeni Ersi Sisdianto Esty Purwaningsih Evendi, Rustam Faika, Siti Faizah, Siti FARAH FAHMA Farhana, Nur Laila Fatma Lestari Fortuna, Salsabila Mutia Fortuna, Salsabilla Mutia Ganda Wijaya, Ganda Ganggang Canggi Arnanto Ghani, Wan Ruslan Abdul Gianova, Erin Gusti, Wahyu Ramadhani Gustika Nurmalia Hafis Nurdin Haripuddin . Haris Herdiansyah, Haris Hartati, Eka Yuni Hendra Jaya Heni Noviarita Herfina, Inne Dwi Herlambang, Saifuddin Herliawan, Irwan Hidayat, Icha Afrillia Idris, Maruf Idris, Ma’ruf Ifna, Nur Ifna Indah Ariyati Indayani Indra Sukma, Indra Irfansyah, Nanda Irmawati Carolina Ispandi Ispandi, Ispandi Jajang Jaya Purnama Jhody Wiraputra Juwita, Safna Kahfi, Ahmad Hafidzul Khaswar Syamsu Kresna Ramanda Kustia, Kustia Labusab, Labusab Lasmiatun, KMT Latifah Latifah Lawelendo, Lawelendo Mantasia Mantasia Marariza, Helma Mayzal, Tiondon Meilissa Ayu Pratiwi Mia Selvina Moh. Muslih Monalysa, Lita Muhammad Iqbal Fasa Mustamin Mustamin Mutahharah Hasyim, Mutahharah Naffati, Abdel Kadir Nawawi, Hendri Mahmud Northa Idaman Novriyanto, Abib Nugraha, Fitra Septia Nurhasmi Nurhasmi Nursalma, Intan Nusasenjaya, Radite Okta Sari Okta Supriyaningsih Oky Kurniawan Pariabti Palloan Ponta, Tasri Pratama, Reza Hardian Purnama Soiswaty, Dwi Purwadhi Purwadhi Purwoko, Reza Yuridian Ramadhani, Mutiara Razimi, Mohd Syahril Ahmad Retno Sari Rian Andriani, Rian Rima Melati Risal, Ahmad Risnandar, Risnandar Rizki, Marisa RIZQINA, AULIA LAILY Rosyda, Susy Ruray, Titiek Arafiani Sabril, Aulia Samad, Putri IS Samman, Muhammad Sanusi, Dirga Kaso Sari, Defya Sari, Yetri Martika Sari, Yuniar Sartika Septina, Mulya Jayanti Putri Setiawan, Zunan SRI RAHAYU suhaeb, Sutarsi Suhartono sulis, sulistiawaty sulis, sulistiawaty - Supriadi Supriadi Suprianingsih, Okta Susanto, Is Susy Rosyida Tauhidin Abas, Totoh Terip Karo-Karo Theresia Santi, Theresia Titi Candra Sunarti Tubarad, Chara Pratami Tidespania Tyas, Prayoga Ning Usman Usman Wahrini, Retyana Wahyu Iryana Weny Rosilawati Wiraputra, Jhody Yahya, Haidar Silmi Yunita Sari Zen, Hasrul