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KONSEP AUDIT DAN PENGAWASAN DI BANK SYARIAH Marina Marina
Cross-border Vol. 6 No. 2 (2023): JULI-DESEMBER
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat Institut Agama Islam Sultan Muhammad Syafiuddin Sambas Kalimantan Barat

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Abstract

This article analyzes several important concepts, namely supervision of Islamic financial institutions, Islamic auditing framework, and corporate governance for Islamic financial institutions. The study was carried out by means of literature study referring to previous studies related to relevant topics. The results show that supervision of Islamic banks, Islamic auditing and corporate governance does not mean that they can replace the duties of bank management and do not guarantee that banks are free from crises, losses or bankruptcy. For this reason, Bank Indonesia should support Sharia banking supervision activities involving DSN and DPS. Sharia audits should also be carried out according to AAOFI audit standards. Meanwhile, corporate governance should be maximized in order to fulfill corporate social responsibility.
DUTIES AND FUNCTIONS OF INTERNAL AND EXTERNAL AUDITORS OF SHARIA BANK Marina Marina
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) Vol. 2 No. 2 (2023): MAY
Publisher : ADISAM PUBLISHER

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Abstract

The increase in the growth of sharia banking needs to be supported by the performance and existence of sharia auditors. This study aims to discuss the roles and competencies of Islamic auditors in supporting Islamic banking performance. This type of research uses a qualitative method, a descriptive approach with literature study data. The results of this study indicate that the competencies that must be possessed by sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, as well as special characteristics as sharia auditors. These competencies are the key to maximizing the roles and competencies of sharia auditors in supporting the performance of Islamic banking. The roles of sharia auditors include independent auditors, internal auditors, and sharia supervisory boards. Sharia compliance testing on Islamic Financial Institution entities is part of the role of the sharia auditor.
PENGARUH MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PADA E-COMMERCE SHOPEE DALAM PERSPEKTIF EKONOMI ISLAM Rahma Tilawati; iwan Kusnadi; Marina Marina
Cross-Border Journal of Business Management Vol. 4 No. 1 (2024): Cross-Border Journal of Business Management
Publisher : Institut Agama Islam Sultan Muhammaad Syafiuddin Sambas

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Abstract

This research is motivated by the creation of online buying and selling transactions called online shopping or another term is e-commerce. Shopee is e-commerce no. 1 Indonesia which applies the marketing mix marketing concept which is a combination of four variables, namely product, price, place, and promotion where the concept is one of the marketing activities that will determine the company's success in pursuing profit or mashlahah. This study aims to determine the effect of the marketing mix (product, price, place, promotion) partially or simultaneously on Purchase Decisions at Shopee E-commerce in an Islamic Economic Perspective. The subjects of this study were students of the Islamic Economics and Business Faculty, Sultan Muhammad Syafiuddin Sambas Islamic Institute with a total sample of 67 students. The object of this research is product (product), price (price), place (place), promotion (promotion) Against Purchase Decisions on E-commerce Shopee. The method in this research is quantitative. The sampling technique used is purposive sampling. The analytical method used in this research includes validity test, reliability test, classical assumption test and hypothesis testing through multiple linear regression analysis. The results showed that partially the product variable had no effect on purchasing decisions, it could be seen from the value of tcount < ttable (1.148 < 1.66980) with a significance of 0.225 > 0.05, while the other variables, namely price, place and promotion partially had a positive and significant effect. to purchasing decisions. Simultaneously the marketing mix (product, price, place, promotion) has a positive and significant effect on purchasing decisions with the results of the F test where the value of Fcount > Ftable (14.706 > 2.52) with a significance of 0.000 < 0.05.