Muchlis, Syaiful
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LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol 6, No 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
LITERATURE EVALUATION OF SHARIA AUDITING IN ZAKAT MANAGEMENT ORGANIZATIONS: A SYSTEMATIC LITERATURE REVIEW Yanti, Sri Devi; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 1 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i1.32756

Abstract

The purpose of this study is to evaluate the literature related to sharia auditing in OPZ in Indonesia by conducting literature mapping. The research method used is systematic literature review. The literature search used the Google Scholar database with the help of the Publish or Perish 8 application. The article search was carried out using the keyword "Zakat Audit". Based on the systematic literature review conducted on 10 articles spanning 2019-2023, it shows that research in scientific journals related to the topic of sharia auditing in zakat management organizations in Indonesia is dominated by qualitative research methods and it is found that there are three subthemes that are the focus of research related to sharia auditing in zakat management organizations in Indonesia namely, 1) Implementation of sharia audit in zakat management organizations; 2) The role of sharia audit in zakat management organizations, and 3) Problems of sharia audit in zakat management organizations
Problematika Auditing Syariah Dalam Pelaksanaan Shariah Compliance di Lembaga Keuangan Syariah: Sebuah Meta-Sintesis Ridwanto, Ridwanto; Abdullah, Muhammad Wahyuddin; Muchlis, Syaiful
Al-Sharf: Jurnal Ekonomi Islam Vol 4, No 3 (2023)
Publisher : Yayasan Rahmat Islamiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56114/al-sharf.v4i3.11276

Abstract

Sharia financial institutions have a central role in the financial system based on the Sharia principles. Meanwhile, sharia audit as a monitoring tool has a crucial role in ensuring sharia compliance. In actualize their responsibilities, sharia auditors have several problems. This article aims to provide a more comprehensive brief insight into the problems of sharia auditing and offers practical solutions to increase compliance with Sharia values and principles in Indonesian sharia financial institutions. This article uses a meta-synthesis method to identify the main challenges in implementing sharia auditing in sharia financial institutions. The findings of the research results show that the primary challenges for sharia auditing in implementing sharia compliance are the lack of qualified sharia auditors, lack of sharia audit frameworks and standards, and also the lack of providing educational levels to the sharia supervisory board. The proposed solution involves enhancing the quality of auditors through training and certification, improving the sharia audit framework and standards, and also developing special education for the Sharia Supervisory Board.