Urgensi sistem pengendalian internal dalam upaya manajemen risiko pada perbankan syariah
Abstract
This research aims to gain explorative knowledge anda insight regarding the internal control system which is included in risk management efforts in Islamic banking. Banking is a unique institution built on public trust. So, to maintain the sustainability of this financial institution, it is necessary to have good risk management by carrying out the function of an internal control system. Because the control system plays an important role in risk management efforts in sharia banking by carrying out risk identification, risk measurement, risk monitoring and risk control so that risk system information is obtained. This proves that the internal control system in sharia banking plays a very important role in realizing efforts risk management.
Downloads
References
Akbar Hidayat, R. (2023). Analisis Sistem Pengendalian Internal Dalam Meningkatkan Efektivitas Pembiayaan Gadai Syariah (Studi Kasus Pada Pegadaian Syariah Awirarangan Kabupaten Kuningan). Inkubis : Jurnal Ekonomi dan Bisnis, 4(2), 55–69. https://doi.org/10.59261/inkubis.v4i2.65
Anita, A., Hanif, H., & Anggraeni, E. (2022). Implementasi Sistem Pengendalian Internal Pada Pembiayaan Kepemilikan Rumah dalam Perspektif Ekonomi Islam (Studi Empiris Pada Bank Syariah Indonesia Provinsi Lampung). Jurnal Ilmiah Ekonomi Islam, 8(3), 3721. https://doi.org/10.29040/jiei.v8i3.6875
Darmawan. (2021). Manajemen Risiko Keuangan Syariah. PT Bumi Aksara.
Ilham, Moh., & Hafidh Ali, Abd. (2023). Analisis Sistem Pengendalian Internal Berbasis COSO Dalam Upaya Pencegahan Fraud (Studi Kasus di Bank Syariah Indonesia Kantor Branch Financing Operasion (BFO) Banyuwangi). Mazinda : Jurnal Akuntansi, Keuangan, dan Bisnis, 1(2), 38–47. https://doi.org/10.35316/mazinda.v1i2.3522
Ihyak, M., Segaf, S., & Suprayitno, E. (2023). Risk management in Islamic financial institutions (literature review). 2. http://repository.uin-malang.ac.id/16775/
Lubis, et al. (2023). Evaluasi Pengendalian Internal dalam Sistem Informasi Akuntansi terhadap Penerimaan dan Pengeluaran Kas Studi Kasus PT Bank Sumut Syariah Cabang Medan Katamso. 3(No. 1), 6.
Melinda, E., & Segaf, S. (2023). Implementation of risk management in murabahah financing at BMT UGT Nusantara Pasuruan. 2.
Ningsih. (2019). Penerapan Sistem Pengendalian Internal Perbankan Dalam Menunjang Efektivitas Pemberian Pembiayaan. AGHNIYA: Jurnal Ekonomi Islam, 1(1). https://doi.org/10.30596/aghniya.v1i1.2559
Puji, K. (2020). ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL DAN MANAJEMEN RISIKO PADA PEMBIAYAAN KEPEMILIKAN RUMAH DALAM PERSPEKTIF EKONOMI ISLAM (STUDI PADA BANK BNI SYARIAH KC TANJUNG KARANG BANDAR LAMPUNG). ISSN, 3(2).
Rahmany, S. (2017). SISTEM PENGENDALIAN INTERNAL DAN SISTEM MANAJEMEN RISIKO PEMBIAYAAN PADA BANK SYARIAH. Iqtishaduna, 6(No. 2).
Syadali, M. R., Segaf, S., & Parmujianto. (2023). Risk management strategy for the problem of borrowing money for Islamic commercial banks. 13(2). http://repository.uin-malang.ac.id/16771/
Copyright (c) 2024 Firdha Lailatul Kharimah

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.



