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All Journal Agregat: Jurnal Ekonomi dan Bisnis Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam
Rito Rito
Universitas Muhammadiyah Prof. DR. HAMKA
Economics, Econometrics & Finance

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Peran Audit Internal Dalam Good Corporate Governance Bank Syariah Di Indonesia Rito Rito; Fathimah Azzahra
Agregat: Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2018): Maret
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.905 KB)

Abstract

This paper aims to discover the implementation of GCG in Islamic banks’, structural analysis of Islamic banks’ internal audit, and the role of internal audit in the GCG implementation of Indonesia’s Islamic banks. This type of study is qualitative descriptive method by using literature studies. The result shows that banks, which are the top banks in term of asset; BSM, BMI, BNIS and BRIS, have implemented GCG really well. The structure of internal audit in the banks is effective by placing internal audit under the main director/commisaris/others. Generally, the role of internal audit in the banks are; investigating work unit, monitoring the audit findings, evaluating the audit finding, reporting any non-sharia compliance activities, and doing internal control either by whistleblowing system or SPI in each banks according to their needs.
Model Solusi Efektif Stabilitas Pasar Syariah Yadi Nurhayadi; Rito Rito; Ummu Salma Al-Azizah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 2 No. 1 (2018): Juni
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (942.508 KB) | DOI: 10.22236/alurban _vol2/is1pp92-106

Abstract

The Research will confirm that the differences between the Islamic Economic System and the Conventional Economic System should generate differences between the sharia market and the conventional market. Conventional Market clearly is influenced by banking interest rate, speculation, and permit gambling, disobedience, and other bussiness that are prohibited by Islamic values. However, Sharia Market should be free from banking interest rates, speculation, and not permit gambling, disobedience, and other bussiness that are prohibited by Islamic values. Through bivariate and multivariate analysis, the research conducted regression, correlation, and determination test to know whether conventional market influence on sharia market. The analysis is based on the investigation of Indonesia Stock Exchange datas from December 2006 to May 2017. In these cases, Jakarta Stock Exchange (JSX) Composite Index (Indeks Harga Saham Gabungan (IHSG)) and Jakarta Stock Exchange Liquid Index (LQ45) are classified as conventional market. Meanwhile, Sharia Market is represented by Jakarta Islamic Index (JII) dan Indonesia Sharia Stock Index (ISSI). The results show that Conventional Market has a strong and positive correlation with Sharia Market, which indicates that sharia market runs together with conventional market with the same character, in other words sharia market is still influenced mainly by banking interest rate and speculation. The research will observe specifically at the fluctuations of sharia stocks at JII and ISSI compared with the fluctuations of conventional stocks on IHSG and LQ45. The reseach quantitative methods are Least Square Bivariate Analysis dan Multivariate Analysis, serta Pearson product-moment correlation and determination coefficient. The next steps, the research will also accurately investigate the list of issuers on IHSG, LQ45, JII, and ISSI, and compare the specific sharia issuers with non-sharia issuers, so that the classification of IHSG and LQ45 as conventional market is corrected. Based on the results of the analysis of regression, correlation, determination, and investigation of datas, the research will formulate model of effective solution of sharia market stability.
Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia Rito Rito; Mulyaning Wulan; Adityo Ari Wibowo
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 3 No. 2 (2019): Desember
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.226 KB) | DOI: 10.22236/alurban_vol3/is2pp180-189

Abstract

Sharia Banking in Indonesia continues to strive to be able to maintain transparency and prevent fraud. The audit committee is a tool for the board of commissioners to help maintain the professionalism of the bank. Also Internal Audit or Unit of Work of Internal Audit (SKAI) in Sharia banking is needed to ensure that the company is operating in accordance with the Bank's Regulations and operational standards owned by each bank. Based on the International Standards for the Professional Practice of Internal Auditing, internal audit has a consulting and assurance role. Therefore, internal audit must have the skills, professional, independent and objective in carrying out its role. As one of the roles of assurance, internal audit can detect fraud. Fraud is an act of cheating that can be done by many groups, ranging from employees to top management that can harm the stakeholders. Several factors cause fraud, namely arrogance, competence, opportunity, pressure and rationalization. Types of fraud that can occur are corruption, misuse of assets, manipulation of financial statements and cybercrime.
Co-Authors Adityo Ari Wibowo Fathimah Azzahra Mulyaning Wulan Ummu Salma Al Azizah Yadi Nurhayadi