Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah
The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approa...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis
2020-12-01
|
| Series: | JAS (Jurnal Akuntansi Syariah) |
| Subjects: | |
| Online Access: | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/255 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849766191894102016 |
|---|---|
| author | Aulia Putri Oktaviani Jusri Erina Maulidha |
| author_facet | Aulia Putri Oktaviani Jusri Erina Maulidha |
| author_sort | Aulia Putri Oktaviani Jusri |
| collection | DOAJ |
| description | The increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using 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, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor. |
| format | Article |
| id | doaj-art-98e676abbb314b1086aeff504fef39ef |
| institution | DOAJ |
| issn | 2549-3086 2657-1676 |
| language | English |
| publishDate | 2020-12-01 |
| publisher | LPPM Institut Syariah Negeri Junjungan (ISNJ) Bengkalis |
| record_format | Article |
| series | JAS (Jurnal Akuntansi Syariah) |
| spelling | doaj-art-98e676abbb314b1086aeff504fef39ef2025-08-20T03:04:39ZengLPPM Institut Syariah Negeri Junjungan (ISNJ) BengkalisJAS (Jurnal Akuntansi Syariah)2549-30862657-16762020-12-014222224110.46367/jas.v4i2.255255Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan SyariahAulia Putri Oktaviani Jusri0Erina Maulidha1Sekolah Tinggi Ekonomi Islam SEBI, Depok, IndonesiaSekolah Tinggi Ekonomi Islam SEBI, Depok, IndonesiaThe increase in the growth of Islamic banking needs to be supported by the performance of sharia auditors. This study aims to discuss the role and competence of Islamic auditors in supporting the performance of Islamic banking. This type of research uses qualitative methods with a descriptive approach using 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, and special characteristics as sharia auditors. This competence is the key to maximizing the role and competence of sharia auditors to support the performance of Islamic banking. The roles of sharia auditors include as independent auditors, internal auditors, and sharia supervisory board. Sharia compliance tests on Islamic financial institutions are part of the role of the sharia auditor.https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/255role of sharia auditorscompetence of sharia auditorssharia banking performance |
| spellingShingle | Aulia Putri Oktaviani Jusri Erina Maulidha Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah JAS (Jurnal Akuntansi Syariah) role of sharia auditors competence of sharia auditors sharia banking performance |
| title | Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah |
| title_full | Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah |
| title_fullStr | Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah |
| title_full_unstemmed | Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah |
| title_short | Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah |
| title_sort | peran dan kompetensi auditor syariah dalam menunjang kinerja perbankan syariah |
| topic | role of sharia auditors competence of sharia auditors sharia banking performance |
| url | https://ejournal.stiesyariahbengkalis.ac.id/index.php/jas/article/view/255 |
| work_keys_str_mv | AT auliaputrioktavianijusri perandankompetensiauditorsyariahdalammenunjangkinerjaperbankansyariah AT erinamaulidha perandankompetensiauditorsyariahdalammenunjangkinerjaperbankansyariah |