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All Journal Jurnal Manajemen Keuangan Syariah Iklila: Jurnal Studi Islam dan Sosial
Asmo, Abdi
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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ANALISIS KEDUDUKAN DAN PERAN AUDITOR INTERNAL PADA PERUSAHAAN KSO PERTAMINA EP-SAMUDRA ENERGY BWP MERUAP DI KELURAHAN SAROLANGUN KEMBANG Asmo, Abdi; Majid, M. Nazori
Manajemen Keuangan Syariah Vol. 2 No. 1 (2022): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v2i1.1166

Abstract

This research is entitled "Analysis of the Position and Role of Internal Auditors at Kso Pertamina Ep - Samudra Energy Bwp Company Overflowing in Sarolangun Kembang Village, Sarolangun District". The purpose of this study is to analyze the position of the internal auditor at KSO Pertamina EP – Samudra Energy BWP Meruap and to analyze the role of internal auditors at KSO Pertamina EP – Samudra Energy BWP Meruap.The research method used is descriptive qualitative method with hemeutic analysis techniques, phenomology and historical analysis. The results showed that the position of the Internal Audit Field is under the Finance Supervisor. This is because according to the results of the research, this was carried out at the Pertamina EP – Samudera Energy BWP KSO Field office. Most of the activities that are considered to be seriously handled are in the financial sector which is considered very sensitive. Besides that, it does not mean that in terms of mining operations, inspections are carried out through the inspection division of the Jakarta head office which is carried out for 3 years 1 time. The role of the Internal Audit Field in terms of audit reports of financial statements. The Internal Audit Field audits financial statements in the accounting field with the output in the form of notes on financial statements guided by the Internal Audit Field code of ethics that has been determined by the field of examination from the Jakarta head office. In addition, in terms of compliance audits and operational audits, the Internal Audit Field is not authorized to audit in terms of managerial compliance because the position of the Internal Audit Field is only under the Finance Supervisor who is principally responsible for the annual financial statements. Meanwhile, in terms of mining operations, the Internal Audit Field does not play a full role by only reporting in the form of invoices that are inputted in a special application that will be connected to the inspection division of the Jakarta head office.
SHARIA COMPLIANCE : Analytical Study of Mudharabah Agreements in BMT UM Sarolangun District Asmo, Abdi; Anggraini, Misi
Jurnal Studi Islam dan Sosial Vol 6 No 2 (2023): November 2023
Publisher : Sekolah Tinggi Agama Islam (STAI) Khozinatul Ulum Blora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61941/iklila.v6i2.176

Abstract

This research discusses compliance with sharia principles which is an absolute requirement that must be implemented by financial institutions that implement sharia principles. This research uses descriptive qualitative methods. The results of the research show that the implementation of the Mudharabah  contract product at BMT UM Sarolangun Regency is said to be in accordance with sharia compliance standards, considering the results of the analysis regarding implementation at BMT UM Sarolangun Regency in KHES article 248 regarding for contract implementation and is confirmed by the opinion of the sharia supervisory board that implementation in the contract Mudharabah  at BMT UM Sarolangun Regency is in accordance with sharia compliance through analysis carried out by the supervisory board using general and internal regulations. Regarding the distribution of results, if it is concluded from the previous discussion, it can be said that the BMT UM Sarolangun Regency is in accordance with Sharia Compliance. If you look at the Compilation of Sharia Economic Law, among other things, article 236 regarding the percentage of distribution of business results is stated as clear and certain.
Co-Authors Anggraini, Misi Majid, M. Nazori