ANALISIS PENERAPAN AUDIT SYARIAH DI BANK MUAMALAT INDONESIA
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Institusion
Universitas Bhayangkara Surabaya
Author
SAFITRI, INDAH
Subject
Datestamp
2022-01-04 04:55:14
Abstract :
This study aims to determine the application of sharia auditing at Bank Muamalat Indonesia and focuses on 4 issues, namely the Shariah Audit Framework, Shariah Audit Scope, Shariah Auditor Qualification, and Shariah Auditor Independence. The data analysis method used in this research is descriptive qualitative method. This study uses primary and secondary data collected through interview, documentation and observation techniques. The results show that Bank Muamalat Indonesia (BMI) has carried out its duties and functions as a Sharia Financial Institution. The sharia audit framework at BMI refers to two guidelines, namely the Sharia PSAK and the DSN-MUI fatwa. The scope of the sharia audit at BMI includes three things, namely the audit of financial statements, operational aspects of the sharia bank and the sharia compliance audit. In the appointment of the Sharia Auditor at BMI, there is nothing specific regarding qualifications. But still in the test in accordance with what qualifications are expected. The independence of the sharia auditor at BMI provides demands in 2 aspects, namely religiosity and professionalism.
This study aims to determine the application of sharia auditing at Bank Muamalat Indonesia and focuses on 4 issues, namely the Shariah Audit Framework, Shariah Audit Scope, Shariah Auditor Qualification, and Shariah Auditor Independence. The data analysis method used in this research is descriptive qualitative method. This study uses primary and secondary data collected through interview, documentation and observation techniques. The results show that Bank Muamalat Indonesia (BMI) has carried out its duties and functions as a Sharia Financial Institution. The sharia audit framework at BMI refers to two guidelines, namely the Sharia PSAK and the DSN-MUI fatwa. The scope of the sharia audit at BMI includes three things, namely the audit of financial statements, operational aspects of the sharia bank and the sharia compliance audit. In the appointment of the Sharia Auditor at BMI, there is nothing specific regarding qualifications. But still in the test in accordance with what qualifications are expected. The independence of the sharia auditor at BMI provides demands in 2 aspects, namely religiosity and professionalism.
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