Urgensi implementasi three line of defense dalam industri perbankan syariah
Abstract
The Islamic banking industry is one of the fastest growing financial sectors worldwide. The sustainability and health of this sector is very important to support sustainable economic growth. To achieve this goal, risk management in the Islamic banking industry is a key aspect that cannot be ignored. One approach that has been proven effective in managing risk is the implementation of the Three Lines of Defense (TLoD). This article discusses the urgency of implementing TLoD in the Islamic banking industry as a strategy to identify, measure and control risks more effectively
Downloads
References
Angelo M. Venardos. 2005. Islamic Banking and Finance In South-East Asia Its Development and Future. Singapura: World Scientific Publishing.
Anshori, Abdul Ghofur. 2007. Perbankan Syariah di Indonsia. Yogyakarta: Gajah Mada University Press
Bank Indonesia. 2002. Cetak Biru Pengembangan Perbankan Syariah Nasional Periode 2002-2011. Jakarta: BI.
Ihyak, Muhammad, Segaf, Segaf and Suprayitno, Eko (2023) Risk management in Islamic financial institutions (literature review). Enrichment: Journal of Management, 13 (2). pp. 1560-1567. ISSN 2087-6327 http://repository.uin-malang.ac.id/16775/
Kartika, Garini and Segaf, Segaf (2022) Kombinasi peran model TAM dan CARTER terhadap optimalisasi kepuasan nasabah mobile syariah banking di masa pandemi Covid-19. Jurnal Manajerial, 9 (2). pp. 152-167. ISSN 23548592 http://repository.uin-malang.ac.id/17283/
Laporan Tahunan 2015 PT Bank Danamon Indonesia, Tbk.
Machine. (2013). IIA POSITION PAPER. The Three Lines of Defense In Effective Risk Management and Control. Florida AS : Markas Global
Muhammad. 2004. Bank Syariah : Analisis Kekuatan, Kelemahan, Peluang, dan Ancaman. Yogyakarta: Ekonisia.
Otoritas Jasa Keuangan (2022). Departemen Penelitian dan Peraturan Perbankan Otoritas Jasa Keuangan. Nomor 2.9/POJK.02/2022 tentang kerangka Pengendalian Internal :OJK
Otoritas Jasa Keuangan. (2019). Peraturan Otoritas Jasa Keuangan (POJK). Nomor 1 /POJK.03/2019 tentang Penerapan Fungsi Audit Intern Pada Bank Umum :OJK
Otoritas Jasa Keuangan. (2023). Peraturan Otoritas Jasa Keuangan (POJK).
SP 35/GKPB/OJK/III/2023. SIARAN PERS OJK DORONG PENINGKATAN KUALITAS PROFESI AUDIT INTERNAL DI INDUSTRI PERBANKAN.
Suryani. (2012). Sistem Perbankan Islam di Indonesia: Sejarah dan Prospek Pengembangan. Volume 3 Nomor 1, Juli 2012, 111-131
Syadali, M. Rif'an, Segaf, Segaf and Parmujianto, Parmujianto (2023) Risk management strategy for the problem of borrowing money for Islamic commercial banks. Enrichment: Journal of Management, 13 (2). pp. 1227-1236. ISSN 2087-6327 http://repository.uin-malang.ac.id/16771/
Copyright (c) 2023 Ika Lutfia Fitriani
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.