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Ahmad Fauzi
Universitas Islam Negeri (UIN) Sunan Kalijaga Yogyakarta
Economics, Econometrics & Finance Social Sciences Other

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Perkembangan Audit Syariah Di Indonesia Ahmad Fauzi; Ach Faqih Supandi
Jurnal Istiqro Vol 5 No 1 (2019): January 2019
Publisher : Institut Agama Islam Darussalam Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.472 KB) | DOI: 10.30739/istiqro.v5i1.339

Abstract

Shari'ah audits, especially in Indonesia, have opportunities in Indonesia with the world's largest Muslim majority population. And the shari'ah audit challenges for future development are better, including (1) regulatory issues such as shari'ah audit standards that are inadequate, the absence of a sharia audit framework and lack of encouragement from the government. (2) Problems of human resources such as the qualifications of shari'ah auditors in accounting and syari'ah are not balanced, the limited number of shari'ah auditors, lack of accountability of shari'ah auditors (DPS) and shari'ah auditors (DPS) are less independent. (3) Audit process problems such as DPS are not yet equipped with sharia audit procedures, Ex-ante and audit ex-poses have not been maximized and the separation of financial audits with sharia audits.
Co-Authors Ach Faqih Supandi