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All Journal Journal of Vision and Ideas (VISA) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Abu Dzar Al-Ghifari
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Penerapan Konsep Asset And Libality Management dengan Sistem Perbankan Syariah di Indonesia Abu Dzar Al-Ghifari; Pani Akhiruddin Siregar
VISA: Journal of Vision and Ideas Vol 3 No 3 (2023): VISA: Journal of Vision and Ideas
Publisher : LPPM IAI Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/visa.v3i3.5496

Abstract

In banking operations, Asset Liability Management (ALMA) is the main focus in managing commercial banks. As a tool for analyzing and managing banking operations, it is something that is paid attention to by banking practitioners and academics. This research uses a type of library research. Bibliography research is research carried out using a bibliography in the form of books, memos and information from previous research. On the other hand, the method used is storytelling and analysis. This research results that the application of Asset and Liability Management in Islamic Banking is implemented in a special unit called ALCO (Asset and Liability Management Committee). This committee is responsible for planning, organizing and supervising Islamic bank investments. Keywords: Asset Liability Management, Sharia Banking, Systems and Concept
Pengawasan Rutin oleh Praktisi Akuntansi terhadap Bank Berbasis Syariah Abu Dzar Al-Ghifari; Saparuddin Siregar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 5 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i5.1551

Abstract

Sharia audit in Islamic banks aims to verify the compliance of these banks with Sharia principles and good governance. Sharia auditors need to have a comprehensive understanding of Sharia principles and relevant Sharia audit standards. They are required to collect sufficient and relevant evidence to support their audit conclusions, evaluate the collected evidence to ensure the compliance of Islamic banks with Sharia principles and good governance, and communicate the audit results to stakeholders. The implementation of Sharia audit standards in Islamic banks involves selecting adequate Sharia auditors, careful planning of Sharia audits, meticulous execution of Sharia audits, clear and transparent reporting of Sharia audit results, and effective follow-up on Sharia audit results. Competencies required by Sharia auditors include knowledge of Islamic law, fiqh muamalah, skills in accounting and auditing, and special characteristics as Sharia auditors.
Co-Authors Pani Akhiruddin Siregar Saparuddin Siregar