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The Effectiveness of Sharia Audit in Islamic Financial Institution Ayu, Sandra Ayu; Maisya Pratiwi; Aryuna, Wemi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8977

Sharia audit in Islamic financial institutions plays an important role in ensuring that operations, products, and services offered are in accordance with sharia principles to maintain the integrity, transparency, and accountability of the institution. However, sharia auditors face various challenges in conducting sharia audits, such as technical issues, lack of management support, and the absence of comprehensive sharia auditing standards. This qualitative research aims to describe the effectiveness of sharia audit implementation by analyzing the audit framework and audit work papers at Bank Nagari Syariah Business Unit through a phenomenological approach, with data collected through in-depth interviews with bank leaders. The results showed that the implemented sharia audit framework includes the structure of the sharia supervision organization, the scope of the audit, to reporting and follow-up. Sharia audits are proven to increase customer confidence as they provide assurance that the bank's products and services have undergone strict supervision in accordance with sharia principles. Ongoing monitoring from OJK and regular audits by external auditors help maintain audit quality and effectiveness, creating a robust compliance system that contributes to the stability, accountability and reputation of banks in the Islamic finance industry. Audit syariah pada lembaga keuangan syariah berperan penting dalam memastikan operasional, produk, dan layanan yang ditawarkan sesuai dengan prinsip-prinsip syariah untuk menjaga integritas, transparansi, dan akuntabilitas lembaga. Namun, auditor syariah menghadapi bermacam tantangan dalam pelaksanaan audit syariah, seperti permasalahan teknis, kurangnya dukungan manajemen, dan belum adanya standar audit syariah yang komprehensif. Penelitian kualitatif ini bertujuan mendeskripsikan efektivitas pelaksanaan audit syariah dengan menganalisis kerangka kerja audit dan kertas kerja audit di Bank Nagari Unit Usaha Syariah melalui pendekatan fenomenologis, dengan data yang dikumpulkan melalui wawancara mendalam kepada pimpinan bank. Hasil penelitian menunjukkan bahwa kerangka kerja audit syariah yang diterapkan mencakup struktur organisasi pengawasan syariah, ruang lingkup audit, hingga pelaporan dan tindak lanjut. Audit syariah terbukti meningkatkan kepercayaan nasabah karena memberikan jaminan bahwa produk dan layanan bank telah melalui pengawasan ketat sesuai prinsip syariah. Pemantauan berkelanjutan dari OJK dan audit rutin oleh auditor eksternal turut menjaga kualitas dan efektivitas audit, menciptakan sistem kepatuhan kokoh yang berkontribusi pada stabilitas, akuntabilitas, dan reputasi bank dalam industri keuangan syariah.

The Effectiveness of Sharia Audit in Islamic Financial Institution Ayu, Sandra Ayu; Maisya Pratiwi; Aryuna, Wemi
EKONOMIKA SYARIAH : Journal of Economic Studies Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30983/es.v8i2.8977

Sharia audit in Islamic financial institutions plays an important role in ensuring that operations, products, and services offered are in accordance with sharia principles to maintain the integrity, transparency, and accountability of the institution. However, sharia auditors face various challenges in conducting sharia audits, such as technical issues, lack of management support, and the absence of comprehensive sharia auditing standards. This qualitative research aims to describe the effectiveness of sharia audit implementation by analyzing the audit framework and audit work papers at Bank Nagari Syariah Business Unit through a phenomenological approach, with data collected through in-depth interviews with bank leaders. The results showed that the implemented sharia audit framework includes the structure of the sharia supervision organization, the scope of the audit, to reporting and follow-up. Sharia audits are proven to increase customer confidence as they provide assurance that the bank's products and services have undergone strict supervision in accordance with sharia principles. Ongoing monitoring from OJK and regular audits by external auditors help maintain audit quality and effectiveness, creating a robust compliance system that contributes to the stability, accountability and reputation of banks in the Islamic finance industry. Audit syariah pada lembaga keuangan syariah berperan penting dalam memastikan operasional, produk, dan layanan yang ditawarkan sesuai dengan prinsip-prinsip syariah untuk menjaga integritas, transparansi, dan akuntabilitas lembaga. Namun, auditor syariah menghadapi bermacam tantangan dalam pelaksanaan audit syariah, seperti permasalahan teknis, kurangnya dukungan manajemen, dan belum adanya standar audit syariah yang komprehensif. Penelitian kualitatif ini bertujuan mendeskripsikan efektivitas pelaksanaan audit syariah dengan menganalisis kerangka kerja audit dan kertas kerja audit di Bank Nagari Unit Usaha Syariah melalui pendekatan fenomenologis, dengan data yang dikumpulkan melalui wawancara mendalam kepada pimpinan bank. Hasil penelitian menunjukkan bahwa kerangka kerja audit syariah yang diterapkan mencakup struktur organisasi pengawasan syariah, ruang lingkup audit, hingga pelaporan dan tindak lanjut. Audit syariah terbukti meningkatkan kepercayaan nasabah karena memberikan jaminan bahwa produk dan layanan bank telah melalui pengawasan ketat sesuai prinsip syariah. Pemantauan berkelanjutan dari OJK dan audit rutin oleh auditor eksternal turut menjaga kualitas dan efektivitas audit, menciptakan sistem kepatuhan kokoh yang berkontribusi pada stabilitas, akuntabilitas, dan reputasi bank dalam industri keuangan syariah.

Kualitas Laporan Keuangan Zakat: Literature Review Study Aryuna, Wemi; Novia, Aidil; Pratiwi, Maisya
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 17, No 1 (2026): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v17i1.31979

Purpose: This study aims to conduct a literature review study on the quality of zakat financial reports (KLK) at BAZNAS and LAZ in Indonesia. Method: This study used 30 journal articles published in the Google Scholar database indexed by SINTA 1-4 and Google Scholar, articles were selected through inclusion and exclusion criteria using the PRISMA flow diagram. Results: This study found that most of the research on KLK zakat discussed the factors that influence KLK zakat, the most widely used method is quantitative with a descriptive approach, the theory that is often used is stewardship theory, with the most widely studied variable being internal control. Implications: This study shows that there are 12 factors that influence KLK that can be considered by BAZNAS/LAZ to improve the KLK produced. Currently, it is found that research studies on KLK zakat are still very limited. Novelty: This study provides significant contributions through a literature study approach, which integrates findings from previous studies to provide more comprehensive and in-depth information. In addition, this study also fills the research gap by applying literature studies in the context of the quality of zakat financial reports, which has never been done before.

Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi Dewi, Novia Citra; Misneli; Aryuna, Wemi; Regita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1314

This study analyzes the level of understanding of final-year accounting students at UIN Imam Bonjol Padang regarding basic accounting concepts, considering gender and educational background. The objectives are to measure the understanding of basic accounting elements (assets, liabilities, equity, revenue, expenses, accounting cycle), identify differences based on gender and educational background, and identify obstacles and solutions. A descriptive quantitative approach was used through a questionnaire survey of 103 active students of the Accounting Study Program at UIN Imam Bonjol Padang. Data were analyzed using the Mann-Whitney Test for gender and the Kruskal-Wallis Test for educational background. The results show that students' overall understanding is good (average 81%). The accounting cycle has the highest understanding (89%), while liabilities have the lowest (70%). There is a significant difference in understanding based on gender (p=0.014), where women are better than men. A significant difference was also found based on educational background (p=0.002), with graduates of Accounting Vocational Schools showing the best understanding. Obstacles include difficulty understanding terms, distinguishing debits/credits, lack of focus, minimal practicums, and infrequent lecturers. Suggested solutions are increasing practicums and adding accounting books to the library.

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