SAR (Soedirman Accounting Review): Journal of Accounting and Business
Vol 5 No 1 (2020)

ANALISIS IMPLEMENTASI AUDIT PERBANKAN SYARIAH DI INDONESIA

Puja Lestari (Unknown)
Dewi Susilowati (Universitas Jenderal Soedirman)
Wahyudin Wahyudin (Universitas Jenderal Soedirman)

Article Info

Publish Date
13 Aug 2020

Abstract

This study aims to analyze the suitability of audit practices in Islamic Banking with existing auditing standards in Indonesia. The unit of analysis in this study is the state-owned Sharia Commercial Bank, namely PT. Bank Syariah Mandiri and privately owned, namely PT. Bank Muamalat Indonesia Tbk. This research uses qualitative methods, using case studies. Data collection was obtained by conducting interviews and analyzing annual reports from 2015 to 2017. The results showed that the audit framework, audit scope, audit quality, audit charter, audit process, and reporting requirements conform to appropriate auditing standards in Indonesia. This study found facts related to sharia auditing in terms of qualified human resources in terms of knowledge of sharia auditing and principles.

Copyrights © 2020




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
1057.819 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
SAR (Soedirman Accounting Review): Journal of Accounting and Business
Website

Abbrev

sar

Publisher

Universitas Jenderal Soedirman

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Description

SAR (Soedirman Accounting Review): Journal of Accounting and Business publishes original articles from various topics in the accounting field. SAR has open access policy and published by Faculty of Economics and Business, Universitas Jenderal Soedirman in co-operation with Indonesia Chartered ...