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All Journal Khasanah Ilmu - Jurnal Pariwisata Dan Budaya JURNAL EKONOMI SAKTI (JES) JKP | JURNAL KEPEMIMPINAN PENDIDIKAN Jurnal Bimas Islam Media Ekonomi
Umiyati UMIYATI
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : JURNAL EKONOMI SAKTI (JES)

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ANALISIS AUDIT DALAM PERSPEKTIF SYARIAH Umiyati Umiyati; Siti Sholikhatunnisa; Yuanaidra Alfathia Rosa
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.337

Abstract

Sharia audit is a systematic process that aims to ensure a company's compliance with Islamic laws and principles. In a sharia audit, the auditor not only examines the financial statements, but also monitors the social behavior and performance of the organization, as well as ensuring that the company has implemented all applicable economic laws, including Islamic laws and principles related to it. Sharia audits are very different from conventional audits, because the aspect of religiosity is the main foundation. Sharia audits must be expanded to include an interrelated activity. In this case, sharia auditors must understand and implement audit standards that are in accordance with Islamic principles, such as AAOIFI. Sharia auditors must also be independent and have the appropriate qualifications to conduct comprehensive and integrated audits.Sharia audit consists of several stages, including the planning stage, implementation stage, supervision stage, and reporting stage. The planning stage involves developing a clear and specific audit plan. The implementation stage involves collecting relevant data and information. The supervision stage involves supervision of the implementation of the audit plan. The reporting stage involves presenting the audit results in the form of a clear and easy-to-understand report. Keywords: Audit, Sharia Audit, Sharia Auditor, Conventional Audit
EFEKTIVITAS AUDIT SYARIAH DALAM MENDETEKSI DEVIASI PRODUK KEUANGAN SYARIAH Umiyati Umiyati; Bagas Febriansyah
Jurnal Ekonomi Sakti Vol 13 No 2 (2024)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v13i2.344

Abstract

This research evaluates the effectiveness of sharia audits in detecting irregularities in sharia financial products, which is important for ensuring compliance with sharia principles such as the prohibition of usury, gharar, and maysir. The research approach used is a combination of qualitative and quantitative. Qualitative data was obtained through in-depth interviews with sharia auditors, management and members of the sharia supervisory board at selected financial institutions. Quantitative data was collected through questionnaires distributed to auditors and management at various sharia financial institutions. Document analysis was carried out on audit reports, financial reports and sharia compliance reports. The instruments used include interview guides, questionnaires, and document checklists. Qualitative data was analyzed using thematic methods, while quantitative data was analyzed using descriptive and inferential statistics. The research results show that the effectiveness of sharia audits is influenced by auditor competence, audit methods, technological support, and management commitment to sharia compliance. Auditors who are knowledgeable in sharia law and accounting are more effective in detecting irregularities, and the use of technology such as audit software and blockchain increases accuracy and efficiency.
Co-Authors Bagas Febriansyah Habibullah Habibullah muhibudin muhibudin Rini Rini Siti Sholikhatunnisa Situ Asih Sokha Wulandari Suyoto Suyoto Yuanaidra Alfathia Rosa