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All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi
Azizah Surury, Nurul
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Economics, Econometrics & Finance

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Studi Literatur: Pelaksanaan Audit Syariah Pada Perbankan Syariah Azizah Surury, Nurul; Hamdan Ainulyaqin, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 4 (2022)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i4.386

Abstract

This study analyzes several things about sharia auditing in sharia banking, including: the concept of supervision, sharia audit framework and governance of Islamic financial institutions; the role of sharia auditors in the Halal Assurance System in Sharia Banks; the role and competence of sharia auditors in supporting sharia banking performance; effectiveness of sharia audit in Indonesia and perspective according to Al-Quran and Hadith; sharia audit challenges; and Islamic bank audits. This research method uses qualitative methods, namely library research by selecting 5 (five) journals and 1 (one) book on sharia auditing. Audits in Islamic banks and conventional banks are very different, so that effective supervision is needed on Islamic banks, in this case a sharia auditor is needed. Sharia auditors have a broader scope, sharia auditors must review sharia compliance to ensure that all operational activities of sharia financial institutions are in accordance with sharia principles. A sharia auditor must also have competence that can be proven through a special certification exam for sharia auditors.
Co-Authors Muhammad Hamdan 'Ainulyaqin