Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi
Zalfa, Salma Rodliyatu
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
AUDITOR SYARIAH APAKAH CUKUP DENGAN SERTIFIKASI AKUNTANSI SYARIAH? Liva Fatrianda; Shabrina Syifa Qolbiyah; Zalfa, Salma Rodliyatu
Jurnal Liabilitas Vol 9 No 1 (2024): Volume 9 No.1, Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/liabilitas.v9i1.407

Abstract

The purpose of this research is to present the view that accounting certification alone is insufficient for the practice of Islamic auditors. With this rationale, the article employs the Systematic Literature Review (SLR) method to further investigate related issues. The findings of this research indicate that the lack of dedicated education institutions and certifications for Sharia auditors in Indonesia is a key reason why the competence of Sharia auditors is still in doubt. The Sharia accounting certification provided by the Indonesian Institute of Accountants is limited to the technical aspects of accounting and does not encompass Sharia audit aspects. Therefore, additional certification focusing on Sharia audit competence is deemed necessary.    
Co-Authors Liva Fatrianda Shabrina Syifa Qolbiyah