Cross-Border Journal of Business Management
Vol. 3 No. 1 (2023): Cross-Border Journal of Business Management

KONSEP AUDIT DAN PENGAWASAN DI BANK SYARIAH

Marina Marina (Institut Agama Islam Sultan Muhammad Syafiuddin)



Article Info

Publish Date
14 Jun 2023

Abstract

This article analyzes several important concepts, namely supervision of Islamic financial institutions, Islamic auditing framework, and corporate governance for Islamic financial institutions. The study was carried out by means of literature study referring to previous studies related to relevant topics. The results show that supervision of Islamic banks, Islamic auditing and corporate governance does not mean that they can replace the duties of bank management and do not guarantee that banks are free from crises, losses or bankruptcy. For this reason, Bank Indonesia should support Sharia banking supervision activities involving DSN and DPS. Sharia audits should also be carried out according to AAOFI audit standards. Meanwhile, corporate governance should be maximized in order to fulfill corporate social responsibility.

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Journal Info

Abbrev

cbjbm

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Cross-Border Journal of Business Management Focuses in any related disciplines of research on Business Management science. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal ...