BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA

Bunga Thuba Sembilan, Slamet Haryono

Abstract


The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.

Keywords: Bulak Sumur Framework, Sharia Audit.


Full Text:

PDF

References


Akbar, T, Sepky, M, & Syaiful, A. 2015. Mengurangi Permasalahan Audit Syariah Dengan Analytic Network Process (ANP). Jurnal Akuntansi da Keuangan Islam 13 (2): 101-123.

Arfiansyah, Z. 2017. Kualitas Audit di Indonesia. Jurnal Substansi 1(2): 407-426.

Dewi, S, & Sawarjuno, T. 2019. Tantangan Auditor Syariah: Cykupkah Hanya dengan Sertifikasi Akuntansi Syariah?. Jurnal Dinamika Akuntansi dan Bisnis 6(1): 17-28.

Fauzi, A dan Ach Faqih S. 2019. Perkembangan Audit Syariah Di Indonesia (Analisis Peluang dan Tantangan). Jurnal Istiqro: Jurnal Hukum Islam, Ekonomi dan Bisnis 5(1): 24-35.

Fauzi, A, Supandi, A. 2019. Perkembangan Audit Syariah Di Indonesia (Analisis Peluang Dan Tantangan). Jurnal Istiqro: Jurnal Hukum Islam, Ekonomi dan Bisnis 5(1): 24-35.

Izzatika, N. F, & Lubis, A. T. 2016. Isu dan Tantangan Kompetensi Dewan Pengawas Syariah di Indonesia. Jurnal Akuntansi Dan Keuangan Islam 2(2): 147-167.

Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, a. S. 2013. Assessing the current practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade, Economics and Finance 4(6).

Susamto, A. A. 2020. Toward a New Framework of Islamic Economic Analysis. American Journal of Islam and Society, 37 (1-2), 103-123.

Wardayati, S & Abdul, M. 2016. Pandangan Institusi Keuangan Islam Terhadap Audit Syariah. Jurnal FENOMENA 8(2): 111-126.




DOI: http://dx.doi.org/10.22373/al-ijtimaiyyah.v6i2.7205

Refbacks

  • There are currently no refbacks.


Sponsored by:

 

Member of:

    

Al-Ijitimaiyyah has been indexed by:

        

Reeference Tools:

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
© All rights reserved 2024. al ijtimaiyyah, p-ISSN : 2654-5217 | e-ISSN : 2461-0755

JURNAL AL-IJTIMAIYYAH. Published by Center for Research and Community Service (LP2M). Managed by Department of Islamic Community Development Faculty of Da'wah and Communication, UIN Ar-Raniry Banda Aceh, Aceh, Indonesia.