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All Journal Jurnal Akuntansi, Auditing dan Investasi (JAADI) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Risanto, Wawan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Journal : Jurnal Akuntansi, Auditing dan Investasi (JAADI)

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PENGARUH EFEKTIVITAS SISTEM AUDIT INTERNAL TERHADAP KINERJA KEUANGAN BANK SYARIAH Rifki Anggriana, Alvy; Risanto, Wawan; Edirianto, Sunardi
Jurnal Akuntansi, Auditing dan Investasi Vol 5 No 1 (2025): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54035/jaadi.v5i1.534

Abstract

The rapid development of Islamic banks in Indonesia shows the high level of public trust in the sharia-based financial system which is believed to be free from usury and in accordance with Islamic principles. However, some people still doubt the implementation of sharia in general in Islamic banks, especially regarding accountability and audit systems which are considered to still adopt conventional patterns. Internal audit and supervision of the Sharia Supervisory Board (DPS) play an important role in maintaining the effectiveness of internal control, increasing transparency, and ensuring compliance with sharia principles. The financial performance of Islamic banks is evaluated using indicators such as ROA, ROE, BOPO, FDR, and CAR, as well as measurements based on Maqasid Sharia. This study uses a descriptive qualitative method through a literature review to analyze the role of internal audit and internal control in preventing accounting fraud and supporting good corporate governance in Islamic banks in Indonesia. Keywords: Islamic Bank, Internal Audit, Financial Performance
Co-Authors Edirianto, Sunardi Karlina, Ana Nurochman, Irfan Rifki Anggriana, Alvy Selasi, Dini Seliah, Seliah