Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

Jusri, Aulia Putri Oktaviani; Maulidha, Erina

doi:10.46367/jas.v4i2.255

Cited by 7 publications

(10 citation statements)

References 14 publications

(35 reference statements)

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“…Then the research conducted by Khalid, A.A., Haron, H. and Masron (2018) concluded that competence is the only independent variable affecting the quality of sharia internal Audits in Islamic financial institutions. However, in the research conducted by Jusri & Maulidha (2020), the study's results indicate that the competence of auditors does not impact the practice of shariah auditing.…”

Section: Results and Discussion Auditor Competencementioning

confidence: 77%

“…General knowledge related to the sciences obtained during formal education includes: Islamic banking, fiqh muamalah, Auditing, conventional banking, risk management, mathematics, business accounting, related laws, internal control, and risk mapping. While specific knowledge is the knowledge gained from additional training (Jusri & Maulidha, 2020). Based on the Internal Audit Professional Standard (1210.2), it is stated that in detecting indications of fraud, the knowledge possessed by internal auditors must be sufficient (Ratri & Bernawati, 2020).…”

Section: Auditor Knowledgementioning

confidence: 99%

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Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review

Nabila

Rochayatun

Hafandi³

2023

EL MUHASABA

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Purpose: Recently, the phenomenon of internal audits in Islamic financial institutions is that the fulfillment of sharia principles has not run ideally. This study aims to examine the competence and experience of internal auditors in Islamic financial institutions using a literature review. Method: Data collection techniques were used to search for relevant articles through databases on Emerald, Springer, and Google Scholar by emphasizing keywords related to the theme. Results: The results show that empirical evidence states that the competence and experience of internal auditors in Islamic financial institutions need to be added with several things related to competence and knowledge in accordance with Islamic law, such as knowledge of Islamic principles and laws, especially in fiqh muamalah; a strong understanding of As-Sunnah and Islamic jurisprudence such as ushul fiqh; understanding of accounting and auditing standards that apply within the national territory, as well as standards adopted by other Muslim countries that have implemented sharia auditing and have the competence to argue about the provisions and objectives of sharia. Implications: The implications of this study are expected to be a reference for improving the quality of internal audits in Islamic financial institutions so that they can run in harmony with sharia provisions and principles.Novelty: This study has differences from the studies that have been done before which the difference lies in the object of internal audit in Islamic Financial Institutions and research methods literature review. Therefore, in the next study is expected to conduct research on one of the Islamic financial institutions so that the results obtained can be more specific in accordance with the knowledge and competence of internal auditors at the institution.

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Section: Results and Discussion Auditor Competencementioning

confidence: 77%

Section: Auditor Knowledgementioning

confidence: 99%

Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review

Nabila

Rochayatun

Hafandi³

2023

EL MUHASABA

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“…Kompetensi dari auditor tersebut dapat menjadi kunci untuk menunjang kinerja Perbankan Syariah (Elfadhli et al, 2021;Jusri & Maulidha, 2020) serta efektivitas dari keberadaan auditor internal syariah di BPRS itu sendiri.…”

Section: Pendahuluanunclassified

“…Jika mencermati dari aspek kompetensi auditor, maka akan terdapat banyak sekali pengembangan dan perdebatan maupun kajian tentang hal tersebut. Namun yang perlu diketahui bahwa kompetensi auditor khusus syariah harus mencakup pengetahuannya tentang hukum Islam, fiqh muamalah, keterampilan di bidang akuntansi dan audit, serta karakteristik khusus sebagai auditor syariah (Jusri & Maulidha, 2020).…”

Section: Telaah Teoriunclassified

Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah

Pradesa¹,

Agustina²,

Sulistyan³

et al. 2023

jrap

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Auditor competence is important in supporting the quality of the implementation of internal audits, including the Islamic People's Financing Bank (BPRS). This study aims to explore aspects of auditor competence, especially in performing the internal audit function at BPRS. Specifically, this study seeks to reveal which aspects or performance criteria are most important and which need a lot of improvement in the function area of carrying out the internal audit function in BPRS. Research instruments that adopt national work competency standards (SKKNI number 38 year 2017) are distributed online to auditors from BPRS within the Province of East Java. A total of 41 auditors were respondents in this study. By using a quantitative method, this research is more descriptive, especially in testing the constructs about carrying out the audit function in the BPRS with the national work competency standards that apply in Indonesia. The results reveal that the instruments used are valid and reliable. Descriptively, the implementation of the audit function at the BPRS is in a good category, but there is still some potential for room for improvement and improvement in the quality of auditing at the BPRS in the future.

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“…The role and competence of sharia auditors are maximizing the role and competence of sharia auditors to support and support performance in sharia banking. Thus, the role of sharia auditors, among others, as stated in the opinion (Jusri and Maulidha 2020) can exist in the realm of independent auditors, internal auditors, and also as sharia supervisory boards. Sharia compliance that exists in Islamic financial institutions is part of the role of the sharia auditor itself.…”

Section: Literature Reviewmentioning

confidence: 99%

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

Ahyani¹

2021

Oikonomika: J. Kaji. Ekonomi dan Keuang. Syariah

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This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.

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Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah

Cited by 7 publications

References 14 publications

Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review

Competencies and Knowledge of Internal Auditor in Islamic Financial Institution : A Literature Review

Studi Empiris Tentang Kompetensi Auditor Dalam Melakukan Fungsi Audit Internal Pada Bank Pembiayaan Rakyat Syariah

Comparison of Sharia Auditing and Sharia Accounting in the Era of Industrial Revolution 4.0

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