Urgensi penerapan sistem pengendalian internal pada perbankan syariah di Indonesia

  • Nidaul Husnia Program Studi Perbankan Syariah UIN Maulana Malik Ibrahim Malang
Keywords: Perbankan Syariah, Penerapan, Sistem Pengendalian Internal, Audit Internal

Abstract

This research discusses the urgency of implementing an internal control system in Sharia Banking in Indonesia. The growth of Sharia Financial Institutions has experienced a rapid increase globally, especially in the Sharia Banking sector which is often in the spotlight. To avoid undesirable things in company operations, companies need to carry out audits. The main objectives of internal control are to guarantee the following: protection of public finances, achievement of predetermined goals and objectives, economical and effective use of resources and powers, accuracy and integrity of information, compliance with plans, rules, processes, laws , and regulations, as well as property protection.

Downloads

Download data is not yet available.

References

Al Idrus, S. M., & Safitri, T. A. (2021). ANALISIS PERBANDINGAN KINERJA BANK UMUM KONVENSIONAL DAN BANK UMUM SYARIAH (Vol. 20, Issue Desember). http://ejournal.upi.edu/index.php/manajerial/

Algabry, L., Alhabshi, S. M., Soualhi, Y., & Alaeddin, O. (2020). Conceptual framework of internal Sharīʿah audit effectiveness factors in Islamic banks. ISRA International Journal of Islamic Finance, 12(2), 171–193. https://doi.org/10.1108/IJIF-09-2018-0097

Ardi, M. (2017). PERAN AUDIT INTERNAL TERHADAP PELAKSANAAN GOOD GOVERNANCE DI PERBANKAN SYARIAH. Jurnal Syari’ah Dan Hukum Diktum, 15.

Dessy Boegiyati, Segaf, & Parmujianto. (2024). Integrasi Prinsip Syariah dalam Pengelolaan Modal Kerja dan Keputusan Pembiayaan: Tinjauan Teoritis. Jurnal Mu’allim, 6(1), 134–149. https://doi.org/10.35891/muallim.v6i1.3944

Hadisantoso, E., Dharmawati, T., Intihanah, Akib, M., & Pasha, A. (2023). Sosialisasi Pentingnya Pengendalian Intern Perbankan Pada Bank Syariah. Jurnal Abdi Dan Dedikasi Kepada Masyarakat Indonesia, 01 (2).

Hakim, L. (2021). Efektivitas Peran Audit Internal Syariah: Studi Literatur Terbatas. Jurnal Akuntansi Dan Governance, 2(1), 14–24. http://jurnal.umj.ac.id/index.php/jago

Ikatan Bankir Indonesia. (2014). MEMAHAMI AUDIT INTERN BANK (1st ed.). PT Gramedia Pustaka Utama.

Ikatan Bankir Indonesia. (2020). PEDOMAN DAN STRATEGI AUDIT INTERN BANK. PT Gramedia Pustaka Utama.

Marbawi. (2017). BANK & LEMBAGA KEUANGAN LAINNYA, Teori Dan Kebijakan. UNIMAL PRESS.

OJK Luncurkan Buku Laporan Perkembangan Keuangan Syariah Indonesia (LPKSI) 2022. (2023, June 30). Https://Ojk.Go.Id.

Sobarna, N. (2021). Analisis Perbedaan Perbankan Syariah Dengan Perbankan Konvensional. Jurnal Ilmiah Ekonomi Dan Keuangan Syariah, 3.

Tampubolon, R. (2005). RISK AND SYSTEMS-BASED INTERNAL AUDITING/AUDIT INTERN BERBASIS RISIKO. PT Gramedia.

Zamzami, F., Faiz, I. A., & Mukhlis. (2017). AUDIT INTERNAL KONSEP DAN PRAKTIK. UGM Press.

PlumX Metrics

Published
2024-07-15
How to Cite
Husnia, N. (2024). Urgensi penerapan sistem pengendalian internal pada perbankan syariah di Indonesia. Maliki Interdisciplinary Journal, 2(5), 170-178. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/7443
Section
Articles