The implementation of sharia audit process, implication of sharia regulatory and human resource aspects

Authors

  • Dian Rizqiani Universitas Negeri Semarang, Indonesia
  • Agung Yulianto Universitas Negeri Semarang, Indonesia

DOI:

https://doi.org/10.21580/jiafr.2020.2.1.5220

Keywords:

aspect of regulation, aspect of sharia resourh development, sharia audit

Abstract

Purpose - Audit in Islamic Finance Institute (IFI) is important factor to ensure sharia compliance. This study aims to analyze the factors influencing the process of sharia audit in the IFI.

Method - The population of this research is all of the intern auditor board Sharia Business Unit in Bank Jateng as many as 22 auditors. Sampling technique in this research is census sampling. The method of data collection used is  questionnaire. The data analysis used  are regression square linear and percentage descriptive analysis. There are three variables in this research which are regulation aspect, sharia resource development, and sharia audit.

Result - The square linear regression analysis used SPSS for Windows Version 20 obtained the equation. The conclusion of this research is regulation toward the influence to the sharia audit, but sharia resource aspect is not. regulation and sharia resourch development toward the influence to the sharia audit.

Implication - The suggestions for the next reseacher is multiply the sample and refference of research and choose Sharia Supervisory Board (SSB) as the respondent for get the relevant result.

Originality - This research empirically examines the factors that influence the implementation of sharia audits at the Central Java Islamic bank. The type of research used is quantitative, because from a number of references found, the topic of sharia auditing that is widely studied is the level of concept with qualitative research type.

Downloads

Download data is not yet available.

References

AAOIFI. (2003). Accounting, Auditing and Governance Standards for Islamic Financial Institutions, Bahrain: AAOIFI.

Akbar, T., dkk. (2015). Mengurai Permasalahan Audit Syariah Dengan Analytic Network Process (ANP). Jurnal Akuntansi dan Keuangan Islam, 2(2), 101-123.

Antonio, M. S. (2001). Bank Syariah: Dari Teori ke Praktik, Jakarta: Gema Insani.

Arens, et al. (2006). Auditing dan Jasa Asurance: Pendekatan Terintegrasi Jilid 1, Jakarta: Erlangga.

Baehaqi, A. (2014). Usulan Model Sistem Pengawasan Syariah pada Perbankan Syariah Di indonesia, Jurnal Dinamika Akuntansi dan Bisnis, 1(2), 119-133.

Besar, M. H. A. H., et al. (2009). The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia, International Review of Business Research Papers, 5(1), 294-306.

DSN-MUI. 2017. Fatwa-fatwa DSN-MUI. https://dsnmui.or.id.

Ghani ,N. L. A., & Abdul, R. A. R. (2015). An Analysis of Shari’ah Audit Practices in Islamic Banks in Malaysia (Analisis Amalan Audit Shari’ah di Bank-Bank Islam di Malaysia), Jurnal Pengurusan 43, 107-118.

Ghozali, I. (2013). Aplikasi Analisis Multivariate dengan Program IBM SPSS 21, Semarang: Badan Penerbit Universitas Diponegoro.

Glinkowska, B., & Boguslaw, K. (2015). Classical and Modern Concepts of Corporate Governance (Stewardship Theory and Agency Theory), Journal of Management, 19(2), 84-92.

Hidayah, N. N. (2014). Religious Compliance In Islamic Financial Institutions. Thesis of Aston University.

Ibrahim, A. A. S. (2012). Manajemen Syariah: Sebuah Kajian Historis dan Kontemporer, Jakarta: Rajawali Press.

Junusi, R. E. (2012). Implementasi Shariah Governance Serta Implikasinya Terhadap Reputasi dan Kepercayaan Bank Syariah, Al-Tahrir, 12(1), 87-111.

Karim, R. A. A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks, Accounting, Auditing & Accountability Journal.

Kasim, Nawal, et al. (2013). Assessing The Current Practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia, International Journal of Trade, Economics and Finance, 4(6).

Kasim, N. B., et al. (2009). Shariah Auditing in Islamic Financial Institutions: Exploring the Gap Between the “Desired” and the “Actual”, Global Economy & Finance Journal, 2(2), 127-137.

Laporan Pelaksanaan Tata Kelola Bank Jateng Tahun 2016. (2016). PT. Badan Pembangunan Daerah Jawa Tengah dan Unit Usaha Syariah.

Lewaru, T. S. (2015). Permasalahan Agency Theory Pada Perbankan Syari’ah, Jurnal Ekonomi, 9(1).

Mardian, S. (2013). Auditor Syariah: Lulusan Syariah atau Lulusan Akuntansi, Kordinat Jurnal Komunikasi Antar Perguruan Tinggi Agama Islam Swasta, 8(1), 179-198.

Mardian, S. (2015). Tingkat Kepatuhan Syariah Di Lembaga Keuangan Syariah, Jurnal Akuntansi dan Keuangan Islam, 3(1), 57-68.

Mardiyah, Q., & Sepky, M. (2015). Praktik Audit Syariah Di Lembaga Keuangan Syariah Indonesia., AKUNTABILITAS, 8(1), 1-17.

Minarni, (2013). Konsep Pengawasan, Kerangka Audit Syariah, dan Tata Kelola Lembaga Keuangan Syariah, Jurnal Ekonomi Islam La Riba, 7(1).

Mulawarman, A. D. (2015). Akuntansi Syariah: Teori, Konsep dan Laporan Keuangan. E-book.

Otoritas Jasa Keuangan. (2016). Statistik Perbankan Syariah Desember 2016.

Perkembangan dan Prospek Perbankan Syariah Indonesia: Tantangan Dalam Menyongsong MEA 2015, milad kIAEI.

Perwataatmadja, K. A., & Hendri, T. (2007). Bank Syariah: Teori, Praktik, dan Peranannya, Jakarta: Celestial Pulishing.

Raharjo, E. (2007). Teori Agensi Dan Teori Stewarship Dalam Perspektif Akuntansi, Jurnal Fokus Ekonomi, 2(1), 37-46.

Rahim, A. A. R. (2011). Enhancing The Integrity of Islamic Financial Institutions In Malaysia: The Case For The Shari’ah Audit Framework, ISRA International Journal of Islamic Finance, 3(1), 135-147.

Rahman, A. R. A. (2011). Shari’ah Audit: A Comparative Perspective, International Islamic University Malaysia (IIUM) & Research Fellow of ISRA.

Shafii, Z., et al. (2010). Management of Shariah Non-Compliance Audit Risk in the Islamic Financial. Institutions via the Development of Shariah Compliance Audit Framework and Shariah Audit Programme. Kyoto Bulletin of Islamic Area Studies, 3(2), 3–16.

Umam, K. (2016). Perbankan Syariah: Dasar-Dasar dan Dinamika Perkembangannya di Indonesia, Jakarta: PT. Raja Grafindo Persada.

Undang-Undang Nomor 21 Tahun 2008 tentang Perbankan Syariah.

Usmani, M. T. (2007). Sukuk and their Contemporary Applications. Paper AAOIFI.

Yazkhiruni, Y., & Nurmazilah, M. (2012). The role of internal auditing in ensuring governance in Islamic Financial Institutions (IFI), Proceedings 3rd International Conference on Business and Economic Research (3rd ICBER 2012), Bandung, Indonesia.

Wahyudin, A. (2015). Metodologi Penelitian: Penelitian Bisnis dan Pendidikan, Semarang: Unnes Press.

Wirdyaningsih, dkk. (2005). Bank dan Asuransi Islam di Indonesia, Jakarta: Kencana Perdana Media.

Downloads

Published

2020-05-23

Issue

Vol. 2 No. 1 (2020)

Section

Articles

License

The copyright of the received article shall be assigned to the journal as the publisher of the journal. The intended copyright includes the right to publish the article in various forms (including reprints). The journal maintains the publishing rights to the published articles. Authors are allowed to use their articles for any legal purposes deemed necessary without written permission from the journal with an acknowledgment of initial publication to this journal.

The work under license Creative Commons Attribution License