AUDIT SYARIAH PADA LEMBAGA KEUANGAN SYARIAH GUNA MEWUJUDKAN GOOD CORPORATE GOVERNANCE (STUDI MULTI SITUS PADA BAITUL MAAL WAT TAMWIL DI TULUNGAGUNG DAN BANK PEMBIAYAAN RAKYAT SYARIAH DI KEDIRI)
AbstractSharia financial institutions have significantly develop. This requires that sharia finance institutions continue to grow and improve their services for the higher level of community confidence. For the institution to run well, free of fraud and citting, it is necessary to do check or audit. Audit to be conducted is an internal audit and sharia audit. The position of the audit activities relates to the compliance test or the adherence to the Sharia accounting principles and in accordance with the AAOFI’s standar. The aims of the audit is to realize the good corporate governance more better. |
Keywords
Full Text:
References
Agoes, Sukrisno. 2012, Auditing Petunjuk Praktis Pemeriksaan Akuntan Oleh. Akuntan Publik, Jilid 1, Edisi Keempat, Jakarta: Salemba Empat
Alvin. A, Randal J. Elder, Mark S. Beasley. 2011. Audit dan Jasa Assurance: Pendekatan Terpadu. Jakarta: Salemba Empat
Al Arif Nur Rianto. 2012. Lembaga keuangan Syariah Suatu Kajian Teoritis Praktis. Bandung. Pustaka Setia. 2012
Anafiah Vidyata, Vera Diyanti, Ratna Wardhani. 2017. The Effect Of Controlling Shareholders And Corporate Governance On Audit Quality.Jurnal Akuntansi dan Keuangan Indonesia Volume 14 Nomor 1.
Ariyoto Kresnohadi. 2000. Good Corporate Governance dan Penegakkannya pada di BUMN dan Lingkungan usaha. Majalah Usahawan
Arikunto, Suharsimi. 2015. Prosedur Penelitian Suatu Pendekatan Praktik. Yogyakarta: Rineka Cipta.
Aren. Alvin. 2006. “Auditing dan Pelayanan Verifikasi Edisi 9, jilid 2”. Jakarta. PT Indeks Gramedia
Arens, Alvin. A, Randal J. Elder, Mark S. Beasley. 2008. “Auditing and Assurance Services.” Fifteenth Edition. Pearson Education, Inc. USA. Auditing dan Jasa Assurance.Edisi Kelima belas. Jakarta: Erlangga.
Dedi Afrianto. 2017. Market Share Perbankan Syariah Indonesia Hanya 5,3%, Jokowi: Di Malaysia Sudah 23,8%. https://economy.okezone.com/read/2017/07/27/320/1745134/ diakses tanggal 20 September 2017
Harahap, Sofyan Syafri, 2002. Auditing dalam Perspektif Islam, Jakarta: Pustaka Quantum.
Hayyi, Abdul, Efektifitas Pengawasan Bank Syariah (Studi Terhadap Pengawasan DPS BPRS di Kota Mataram) Tesis.Universitas Islam Negeri Sunan Kalijaga.2011 hlm 6.
Heny Rahayu https://www.academia.edu/8524184/ Definisi_Lembaga_Keuangan_Syariah diakses tanggal 7 September 2017
Junusi, R.E. 2012. Implementasi Syariah Governance Serta Implikasinya Terhadap Reputasi dan Kepercayaan Bank Syariah.Annual International Conference on Islamic Studies (AICIS) Surabaya.
Kasim N. Ibrahim. M. Hameed, S dan Sulaiman M. 2012. Shariah auditing in Islamic Financial Institution: Exploring The Gap Between The desirable and The Acutual. Journal Global Economy and Financial.Hlm 127-137
Kasim, dkk. 2013: “Assersing the current practice of Auditing Islamic Financial Institution in Malaysia and Indonesia”. International Journal of Trade Economics and Finance.Vol 4 No 6.
Majelis Ulama Indonesia. 2013. Dewan Syariah Nasional.
Mardian Sepky, dan Mardiyah Qonitah. 2015. Praktik Audit Syariah Di Lembaga Keuangan Syariah di Indonesia. Akutabilitas Vol VIII Nomor 2015.
Minarni.2013. Konsep Pengawasan, Kerangka Audit Syariah, dan Tata Kelola Lembaga Keuangan Syariah. La Riba. Jurnal Ekonomi Islam. Volume VII No 1 Juli
Masyudi Muqorobin ,Fikih Tata Kelola Organisasi Laba Sebuah Pengantar (Universitas Muhammadiyah: Purwokerto
Moleong. J. Lexy. 2013. Metode Penelitian Kualitatif. Bandung; Remaja Rosdakarya.
Mulyadi, 2014. Auditing Buku 1, Edisi ke 6. Penerbit Salemba Empat, Jakarta
Miranty.Herly dan Sisnuhadi. 2011. Corporate Governance and Firm Performance in Indonesia. International Journal Of Governance Vol 1 No 2.
__________ 1999.Organization for Economic Cooperation and Development
Razzaq . Abdul-, A. A. 2009. Sharia Supervision as a Challenge for Islamic Banking in Nigeria.Oloyede. I.O Ed. Al-Ad. The Just: Essay on Islam. Islamic Law and Jurisprudence.
Rahayu Heny https://www.academia.edu/8524184/ Definisi_Lembaga_Keuangan_Syariah diakses tanggal 7 September 2017
Sawyer. 2005. Sawyer’s Internal Auditing. Jakarta: Salemba Empat
Nurhayati.Sri.dan Wasilah. 2011 Akuntansi Syariah di Indonesia. Jakarta: Salemba Empat.
Sofyan, 2008.Kerangka dan Tujuan Akuntansi Syariah. Jakarta: Pustaka Quantum.
Thomas Khaihatu. 2006. Good Corporate Governance dan Penerapannya di Indonesia. Surabaya. . Jurnal Manjemen dan Kewirausahaan Vol 8 No 1-9 hlm 2.
Yacoob and Donglah. Shariah Audit in Islamic Financial Institutions: The Postgraduated Perspective Audit Syariah di Lembaga Keuanngan Islam. International Journal of Economic and Finance. University of Brunei Darusalam. Brunei Vol 4 No 12.
| 10.33650/profit.v3i2.861 |
|
Refbacks
- There are currently no refbacks.
Copyright (c) 2019 Dyah Pravitasari
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Published by Islamic Faculty of Nurul Jadid University, Probolinggo, East Java, Indonesia.