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All Journal STRATEGIC Jurnal ASET (Akuntansi Riset) Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JRB-Jurnal Riset Bisnis Owner : Riset dan Jurnal Akuntansi Ihtifaz: Journal of Islamic Economics, Finance, and Banking Eksakta : Berkala Ilmiah Bidang MIPA Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Violita, Evony Silvino
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Agriculture, Biological Sciences & Forestry Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Environmental Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Social Sciences

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Journal : JRB-Jurnal Riset Bisnis

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Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah Evony Silvino Violita; Gustining Handarbeni
JRB-Jurnal Riset Bisnis Vol 1 No 1 (2017): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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Abstract

This study aims to analyze the implementation procedures and supervision of Sharia compliance conducted by the Sharia Supervisory Board (DPS) as well as its relationship with the internal role of the bank and the review of sharia audit over the implementation process. The method used in this research is the interview with the PT Bank Syariah Z. From the results of this study found that DPS has an important role in monitoring the implementation and supervision of Shariah compliance conducted with the control of preventive (ex-ante) and curative (ex-post ). There is a risk in the implementation of DPS working procedures where the work of DPS is assisted by the Sharia Compliance Officer who also has a position as an internal bank employee that can reduce the independence of the sharia audit process by DPS. The results of this study have implications on the need for regulators to review and build a system of supervision of sharia where the process of supervision can be more effective by not causing a significant increase in cost so as not to reduce the competitiveness of sharia banking in Indonesia.
Co-Authors Abdul Malik Fajri Afnita Roza Agus Maulana Agus Maulana Gusrianti, Gusrianti Gustining Handarbeni Hurian Kamela Miranti Kartika Dewi Mohamad Taufiq Muhammad Reza Muhammad Reza Mustafa Edwin Nasution Nirmalasari Dwi Cahyaningrum Nurhanifah, Afifa Sherly Aktivani Syahroza, Akhmad