Published: 2023-06-01
Audit Internal Syariah dan Faktor Efektivitas Pada Bank Syariah
DOI: 10.35870/jemsi.v9i3.1229
Muhammad Arifin Lubis Arifin, Asmaul Husna, Nancy Mayriski Siregar
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Muhammad Arifin Lubis Arifin:
Universitas Muhammadiyah Sumatera Utara
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Asmaul Husna:
Universitas Muhammadiyah Sumatera Utara
- Nancy Mayriski Siregar: Universitas Pembangunan Pancabudi Medan
Abstract
Tujuan utama dari penelitian ini adalah untuk mengidentifikasi faktor yang paling penting yang secara signifikan meningkatkan efisiensi audit internal syariah di sektor perbankan syariah. Esai ini mengkaji literatur yang sudah ada untuk memberikan gambaran yang lengkap informasi yang dapat digunakan untuk mengidentifikasi elemen kunci yang mempengaruhi keberhasilan audit syariah di bank syariah. Berdasarkan studi yang diterbitkan sebelumnya, penelitian ini menyarankan kerangka konseptual variabel yang mempengaruhi keberhasilan audit Syariah. Struktur, prosedur, dan persyaratan audit internal Syariah semuanya termasuk dalam kerangka yang disarankan bersama dengan variabel eksternal dan internal. Dampak pada kehidupan sehari-hari. Pihak berwenang pertama-tama harus menawarkan kerangka menyeluruh untuk audit Syariah yang membahas elemen-elemen penting dari tata kelola Syariah yang efisien. Kedua, untuk mencapai tujuan tata kelola Syariah yang efektif, lembaga keuangan Islam (LKI) perlu lebih memperhatikan kepatuhan terhadap prosedur audit Syariah. Last but not least, kurangnya penelitian empiris tentang fungsi dan efisiensi audit Syariah di perbankan Islam menekankan perlunya menciptakan metodologi yang cocok untuk memajukan penyelidikan kemanjuran praktik tata kelola Syariah
Keywords
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 3 (2023)
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Section: Articles
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Published: 2023-06-01
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/jemsi.v9i3.1229
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No author biographies available.
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