Isu Dan Tantangan Kompetensi Dewan Pengawas Syariah Di Indonesia

Izzatika, Nadia Farhana; Lubis, Ahmad Tarmidzi

doi:10.35836/jakis.v4i2.24

Cited by 9 publications

(20 citation statements)

References 2 publications

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“…Salah satunya, Malaysia juga mempunyai masalah yang sama, yaitu kurangnya SDM dan kompetensi auditor syariah yang memadai. Hanya 5,9% dari total responden yang memiliki kedua kompetensi tersebut pada saat bersamaan (Izzatika and Lubis 2016). Berdasarkan Tabel 1, dapat dijelaskan bahwa auditor di bidang akuntan publik pada perbankan syariah terdapat 145 orang dari 2.163 orang yang bersertifikat CPA IAPI dan 346 orang bersertifikat CA IAI.…”

Section: Abstrakunclassified

“…Artinya masih sekitar 92 orang lagi yang belum memiliki sertifikasi syariah. Di Indonesia memang diperbolehkan auditor syariah bekerja untuk 4-5 lembaga keuangan syariah, namun rangkap jabatan pada lebih dari satu institusi lembaga keuangan syariah dapat memicu konflik kepentingan dan dapat memungkinkan mengganggu obyektivitas dalam menjalankan kesesuaian syariah (Izzatika and Lubis 2016).…”

Section: Abstrakunclassified

“…Bukan hanya itu, auditor juga dituntut untuk memahami standar akuntansi internasional yang diadopsi dengan standar akuntansi dan audit yang berlaku di wilayah nasional, serta standar akuntansi dan audit yang digunakan oleh negaranegara yang menerapkan audit syariah, sebab hal tersebut dibutuhkan untuk merumuskan opini (Izzatika and Lubis 2016). Nawal et al (2009), mengungkapkan: "In view of the drastic growth of Islamic institutions all over the world, in particular, the IFIs, this paper examines whether the current practice of shariah auditing in IFIs is in line with what is desired by Muslims".…”

Section: Auditor Syariahunclassified

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Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

Jusri

Maulidha

2020

JAS

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The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor.

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Section: Abstrakunclassified

Section: Auditor Syariahunclassified

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Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

Jusri

Maulidha

2020

JAS

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“…Masih minimnya auditor syariah yang kompeten di Indonesia ini diakibatkan oleh ketersediaan lembaga berupa pendidikan serta pelatihan yang masih sangat minim, kemudian juga kurikulum akuntansi/audit syariah yang kurang memadai dan sertifikasi yang diadakan di Indonesia belum optimal. Sejauh ini, lembaga pendidikan tinggi di Indonesia yang dapat memenuhi kebutuhan akan auditor syariah masih relatif sedikit jumlahnya (Izzatika & Lubis, 2016). Sehingga orang meragukan kompetensi seorang auditor syariah dan dirasa masih tidak independennya auditor dalam melakukan audit.…”

Section: Realita Yang Terjadi Dalam Sistem Audit Syariahunclassified

Bulak Sumur Framework: Optimalisasi Kualitas Audit Syariah Di Indonesia

Sembilan

Haryono

2020

JAI

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The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit.

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“…117/DSN- Furthermore, with regard to human resources (in this case is SSB), some studies such as Izzatika and Lubis (2016) and Prabowo and Jamal ( 2017) reveal that SSB in Indonesia is still less adequate for competence because the expertise of SSB is expected not only sharia knowledge but also technical knowledge about operations of sharia banking and finance. Izzatika and Lubis (2016) find that there are at least three issues or problems related to the SSB in Indonesia, among others are: first, the imbalance of competencies possessed by SSB between finance and accounting knowledge and sharia knowledge. Second, the certification agency for SSB members has not functioned optimally.…”

Section: Roles and Challenges To Be Faced By The Sharia Supervisory Boardmentioning

confidence: 99%

Challenges of Islamic Supervisory in The Islamic Financial Technology Industry

Muhammad

Lanaula

2019

Economica

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Islamic financial industry is increasingly developing with the presence of financial technology both in the form of peer to peer lending and crowdfunding. Islamic financial technology (fintech) enables sharia business players to formulate financing schemes using innovative and diverse sharia contracts. This has become a challenge in the aspect of sharia supervision due to limited regulations, corporate governance, and human resource capabilities. This paper will discuss the development of the financial technology industry in Indonesia and specifically the development of Islamic financial technology in terms of the growth in the number of service providers, the amount of financing, regulation and corporate governance. Secondly, this paper will discuss the challenges faced in the field of sharia compliance and the role of the sharia supervisory board in sharia supervision. Third, this paper will formulate corporate governance and human resource competencies of sharia supervisory board to encourage sharia compliance. Finally, this paper will formulate the conclusions and recommendations for improving regulation of the financial technology industry.Abstrak: Industri keuangan syariah semakin diramaikan dengan munculnya teknologi finansial (financial technology) baik yang berbentuk peer to peer lending maupun crowdfunding. Islamic financial technology (fintech) memungkinkan para pelaku bisnis syariah untuk merumuskan skema pembiayaan menggunakan akad-akad syariah yang semakin inovatif dan beragam. Hal ini menjadi tantangan dalam aspek pengawasan syariah karena keterbatasan regulasi, tata kelola perusahaan (corporate governance), dan kemampuan sumber daya manusia. Paper ini akan membahas perkembangan industri teknologi finansial di Indonesia dan secara khusus perkembangan Islamic financial technology dari sisi pertumbuhan jumlah penyedia jasa, jumlah pembiayaan, regulasi maupun tata kelola perusahaan. Kedua, paper ini membahas tantangan yang dihadapi dalam bidang kepatuhan syariah dan peran DPS (Dewan Pengawas Syariah) dalam pengawasan syariah. Ketiga, paper ini merumuskan tata kelola perusahaan dan kompetensi sumber daya manusia DPS untuk mendorong kepatuhan syariah Islamic financial technology. Akhirnya, paper ini merumuskan kesimpulan dan rekomendasi untuk perbaikan regulasi industri teknologi finansial.

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Isu Dan Tantangan Kompetensi Dewan Pengawas Syariah Di Indonesia

Cited by 9 publications

References 2 publications

Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

Bulak Sumur Framework: Optimalisasi Kualitas Audit Syariah Di Indonesia

Challenges of Islamic Supervisory in The Islamic Financial Technology Industry

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