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Membangun Kepercayaan dan Memahami Etika Profesional Auditor Dias Ayuk Nurutami; Rosario Putri Kusumaningtyas Mba Balu; Muhammad Farih Fuadi; Ahya Amalia Lutfiana; Esti Rahmandani; Herlina Manurung
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2902

Abstract

Related to ethical audits in the present. This research uses literature methods from various articles and books that have been done before. The goal is to find out how a good auditor behaves and still carries out audit ethics professionally. In this preparation using research methods with a literature approach to explore a deep understanding of auditing ethics. The writing of this article focuses on audit ethics that apply Accounting Standards to achieve better audit quality and is based on audit professional ethics. The literature review provides understandingthat a good understanding of audit professional ethics is very important in effective and accountable audit practice.The ethical principles of the audit profession, such as independence, objectivity, integrity, and confidentiality, provide an important framework for auditors in carrying out their work. Through a deep understanding of audit ethics, auditors can carry out their responsibilities with integrity and objectivity, and maintain trust in the public audit profession. In this regard, literature review is a valuable tool in gaining comprehensive insight into professional ethics auditing, as well as building a solid foundation for ethical and dignified auditing practices.
Analisis Dampak Pandemi COVID-19 Terhadap Pembiayaan Bank Syariah Mandiri (BSM) dan Dana Pihak Ketiga Wildan Zaky; Muhammad Farih Fuadi; Robby Asalukar Ridlo; Endang Kartini Panggiarti
Global Leadership Organizational Research in Management Vol. 2 No. 1 (2024): Global Leadership Organizational Research in Management
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/glory.v2i1.643

Abstract

This article discusses the consequences of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri (BSM). The focus is to highlight the obstacles faced by the Islamic banking industry due to the impact of the pandemic, as well as the need for creative and innovative strategies to accommodate change and maintain continuity. This pandemic has affected the role of sharia banking as an intermediary, especially in terms of providing credit and recovering third party funds. Bank Mandiri Syariah experienced fluctuations in financing and third party funds from January to March 2020, due to a decrease in funding demand and economic uncertainty. To face this challenge, Bank Syariah Mandiri and other sharia banking institutions are adopting operational strategies that involve digitalization and technology. Digitalization is considered a crucial step in providing banking services during the pandemic. The aim of this research is to assess the operational tactics used by sharia banks to fulfill their role as mediators during the pandemic, as well as the impact of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri.