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All Journal Cross-border INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS)
Marina Marina
Institut Agama Islam Sultan Muhammad Syafiuddin Sambas
Religion Humanities Economics, Econometrics & Finance Education Social Sciences Other

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KONSEP AUDIT DAN PENGAWASAN DI BANK SYARIAH Marina Marina
Cross-border Vol. 6 No. 2 (2023): JULI-DESEMBER
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

This article analyzes several important concepts, namely supervision of Islamic financial institutions, Islamic auditing framework, and corporate governance for Islamic financial institutions. The study was carried out by means of literature study referring to previous studies related to relevant topics. The results show that supervision of Islamic banks, Islamic auditing and corporate governance does not mean that they can replace the duties of bank management and do not guarantee that banks are free from crises, losses or bankruptcy. For this reason, Bank Indonesia should support Sharia banking supervision activities involving DSN and DPS. Sharia audits should also be carried out according to AAOFI audit standards. Meanwhile, corporate governance should be maximized in order to fulfill corporate social responsibility.
DUTIES AND FUNCTIONS OF INTERNAL AND EXTERNAL AUDITORS OF SHARIA BANK Marina Marina
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Vol. 2 No. 2 (2023): MAY
Publisher : ADISAM PUBLISHER

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Abstract

The increase in the growth of sharia banking needs to be supported by the performance and existence of sharia auditors. This study aims to discuss the roles and competencies of Islamic auditors in supporting Islamic banking performance. This type of research uses a qualitative method, a descriptive approach with literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, as well as special characteristics as sharia auditors. These competencies are the key to maximizing the roles and competencies of sharia auditors in supporting the performance of Islamic banking. The roles of sharia auditors include independent auditors, internal auditors, and sharia supervisory boards. Sharia compliance testing on Islamic Financial Institution entities is part of the role of the sharia auditor.
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