EFEKTIVITAS AUDIT SYARIAH DI INDONESIA DAN PERSPEKTIF MENURUTAL-QUR’AN DAN HADIS

Chyntia Dewi Elviera

Abstract


Abstract

The purpose of this paper is to determine the development of Islamic banks in Indonesia and the concept of Islamic auditing. Sharia auditing is one of the commands of Allah SWT because it carries out sharia-based activities which of course can be known through the views and perspectives of al-quran and hadith as guidelines for Muslims. The existence of a Sharia audit for Islamic financial institutions, provides assurance and independent accountability for stakeholders Shareholders handle matters related to the operations of Islamic financial institutions in accordance with Sharia principles. In this case, sharia auditors have a vital role, not only ensuring that Islamic financial institutions are responsible for their financial reporting, but also must ensure that all aspects of sharia are perfectly fulfilled.

Keywords: syariah audit, al-quran, hadis




DOI: https://doi.org/10.46576/bn.v4i1.1323

Article Metrics

Abstract view : 61 times
PDF (Bahasa Indonesia) – 64 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Bisnis-Net Jurnal Ekonomi dan Bisnis

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Jurnal Bisnis Net Terindeks pada:

     

BISNIS NET : JURNAL EKONOMI DAN BISNIS Published By :

FAKULTAS  EKONOMI DAN BISNIS

UNIVERSITAS DHARMAWANGSA

Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783  Fax. 061 6615190
Surat Elektronik : jurnal_bisnisnet@dharmawangsa.ac.id

 

 Creative Commons License

Bisnis Net : Jurnal Ekonomi dan Bisnis By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at
 http://jurnal.dharmawangsa.ac.id/index.php/bisnet/index