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Peran Audit Syariah Internal dan Eksternal dalam Kepatuhan Syariah pada Lembaga Keuangan Islam

Author

Listed:
  • Yessica Amelia
  • Muhammad Rizal
  • Sri Utami Nurhasanah

Abstract

This study aims to examine the role of internal and external sharia audits in ensuring sharia compliance in Islamic financial institutions through a literature review. Based on the analysis of various previous studies, it was found that sharia audits, both internal and external, play a crucial role in maintaining adherence to sharia principles and improving transparency and accountability in Islamic financial institutions. Internal audits focus on operational and procedural oversight, while external audits provide an independent assessment of overall sharia compliance. However, the main challenges faced include the lack of consistent audit standards, limited training for sharia auditors, and legal uncertainties in Islamic finance practices. This study recommends the development of clearer standards and enhanced training for sharia auditors to improve the effectiveness of sharia audit implementation in Islamic financial institutions

Suggested Citation

  • Yessica Amelia & Muhammad Rizal & Sri Utami Nurhasanah, 2024. "Peran Audit Syariah Internal dan Eksternal dalam Kepatuhan Syariah pada Lembaga Keuangan Islam," Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam, Universitas Muhammadiyah Prof. DR. HAMKA, vol. 8(1), pages 47-61.
    • Handle: RePEc:apn:alurbn:v:8:y:2024:i:1:p:47-61:id:17432
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    References listed on IDEAS

    as
    1. Sirajo Aliyu & M. Kabir Hassan & Rosylin Mohd Yusof & Nasri Naiimi, 2017. "Islamic Banking Sustainability: A Review of Literature and Directions for Future Research," Emerging Markets Finance and Trade, Taylor & Francis Journals, vol. 53(2), pages 440-470, February.
    2. repec:eme:ijlma0:ijlma-10-2014-0057 is not listed on IDEAS
    3. Essia Ries Ahmed & Md Aminul Islam & Tariq Tawfeeq Yousif Alabdullah & Azlan Bin Amran, 2019. "A qualitative analysis on the determinants of legitimacy ofsukuk," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, vol. 10(3), pages 342-368, May.
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