Jurnal Akademi Akuntansi (JAA)
Vol. 1 No. 1 (2018): Jurnal Akademi Akuntansi (JAA)

PENERAPAN AUDIT BASED RISK PADA PIUTANG MURABAHAH (STUDI PADA BANK MUAMALAT MALANG)

Dimas Mahardika Palupi (Universitas Muhammadiyah Malang)
Eris Tri Kurniawati (Universitas Muhammadiyah Malang)



Article Info

Publish Date
05 Nov 2018

Abstract

This study aims to analyze the implementation of audit-based risk on murabahah receivables in accordance with Indonesian bank regulations at Bank Muamalat Malang. The type of this research is descriptive qualitative with the technique used is an interview, observation, and documentation. Researchers used six risk control elements in accordance with control objectives. The result of the analysis at Bank Muamalat Malang shows that risk control is quite good. the implementation of effective risk management is good enough. The scope of risk management performed by the Bank is good enough. The risk rating for prioritizing the mitigation is also good. Practice with the principles of sharia and not contrary to the MUI fatwa is good. Implementation of risk management in Syariah business unit does not exist because in Bank Muamalat Malang there is no unit of sharia business. The rules of delivery on a quarterly basis to BI have also been disputed.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...