KESIAPAN AKUNTAN PUBLIK MELAKUKAN AUDIT PADA LEMBAGA EKONOMI SYARI’AH
DOI:
https://doi.org/10.21580/economica.2010.1.2.843Keywords:
Readiness Audit, Certified Public Accountants, Institute of Islamic EconomicsAbstract
Along with the development of incorporated company in which the owner no longer manages its own capital to the business but has been entrusted to someone else to manage, so the presence of public accountant is more needed. Similarly to the Islamic economic institutions, auditing this institutions by public accountant is required as well. However, there is possible constraint on the part of public accountants as they graduated from the non-islamic education. So, the purpose of
this research is to determine how is the level of preparedness of public accountants to audit the Islamic economic institutions. The methodology used in the research were as follows: (1) data collection method was by spreading the field survey questionnaire. (2) research population was the public accountant in the city of Semarang (3) the analysis used in the research was a descriptive qualitative approach. The result showed that the public accountant is ready to carry out audits
toward the Islamic economic institutions.
Downloads
References
Emory, William C, (199), Business Research Methods, Revised Edition, Illionis : Richard D. Irwin Inc. Homework.
Ikatan Akuntan Indonesia, (2007), Standar Akuntasi Keuangan, Jakarta: Salemba Empat,
Iqbal, Z , (1997), Islamic Financial System, Finance & Develpoment, Islamic Economic Studies, Vol. 11, No. 2, March
Mulyadi, (1998), Auditing , Jakarta:Salemba Empat.
Peraturan Menteri Negara Koperasi Dan Usaha Kecil Dan Menengah Republik Indonesia NOMOR: 39/Per/M.KUKM/XII/2007 Tentang Pedoman Pengawasan Koperasi Jasa Keuangan Syari’ah Dan Unit Jasa Keuangan Syari’ah Koperasi.
Rahmawati. (1997), Hubungan antara profesionalisme internal auditor dengan kinerja, Kepuasan, Komitmen dan Keinginan untuk Pindah, Tesis, Pasca Sarjana UGM, tidak dipublikasikan.
Ramayah, T dan Aizzat Mohd. Nasurdin, (2003), “Job Satisfaction and Organizational Commitment: Differential Effects Ror Men and Women,” Jurnal Manajemen dan Bisnis, Vol. 5, No. 1, Januari, hal. 75-90.
Sagie, Abraham dan Moshe Krausz, (2003), What Aspects of The Job Have Most Effect on Nurse, Human Resource Management Journal, ABI/INFORM Global, Vol. 13, No. 1, hal. 46-62
Shafer, William E, L. Jane Park, dan Woody M Liao, (2002), Profesionalism, Organizational-Profesional Conflict and Work Outcomes, Accounting, Auditing dan Accountability Journal, Vol. 15, No. 1, hal. 46-68
Undang-undang No. 21 Tahun 2008 tentang Perbankan Syari’ah
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), acknowledging its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) before and during the submission process, as it can lead to productive exchanges and earlier and greater citation of published work (See The Effect of Open Access).
