Audit Internal Syariah dan Faktor Efektivitas Pada Bank Syariah
DOI:
https://doi.org/10.35870/jemsi.v9i3.1229Keywords:
Perbankan Syariah, Tata Kelola Syariah, dan Audit SyariahAbstract
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
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References
AAOIFI (1999a), “GSIFI 1: Shari’a supervisory board: appointment, composition and report”,
Accounting and Auditing Organization for Islamic Financial Institutions, Manama.
AAOIFI (1999b), “GSIFI 2: Shari’a review”, Accounting and Auditing Organization for Islamic Financial Institutions, Manama.
AAOIFI (1999c), “GSIFI 3: Internal Shari’a review”, Accounting and Auditing Organization for Islamic Financial Institutions, Manama.
Ab Ghani, N.L., Ariffin, N.M. and Rahman, A.R.A. (2019), “The measurement of the effective internal Shariah audit function in Islamic financial institutions”, International Journal of Economics, Management and Accounting, Vol. 27 No. 1, pp. 141-165.
Abu Ghudda, A. (2001), “Shari’a supervisory boards: establishment, objectives, and reality”, Proceedings of the First Annual Conference of AAOIFI, Bahrain, pp. 1-24.
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