AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE
Shari’a compliance is important element and basic for financial business which based on sharia. The growth of multidiversity of financial business which based on sharia in Indonesia should be blessed. First, the character of sharia element which is applied as the basic of business is very universal...
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| Format: | Article |
| Language: | English |
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Fakultas Ekonomi dan Bisnis, Universitas Airlangga
2007-04-01
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| Series: | Jurnal Ekonomi dan Bisnis Airlangga |
| Online Access: | https://e-journal.unair.ac.id/JEBA/article/view/4217 |
| _version_ | 1797272036614078464 |
|---|---|
| author | Sri Iswati |
| author_facet | Sri Iswati |
| author_sort | Sri Iswati |
| collection | DOAJ |
| description |
Shari’a compliance is important element and basic for financial business which based
on sharia. The growth of multidiversity of financial business which based on sharia in
Indonesia should be blessed. First, the character of sharia element which is applied as
the basic of business is very universal to the benefit of humankind. It means that the
element is fair to any kind of religion of every individual who deals with business.
Second, Indonesian potential as the biggest moslem country in the world. Lastly, an
awareness of conventional economic system failure creating crises since 1923, 1930,
1940, 1970, 1980, 1990, 1997, and even until today.
Above all, Allah proclaims to conduct business based on sharia clearly stated on Al-
Qur’an in surah Al-Jaatsiyah 45:18. Taking the reference on that, it is very clear that
in financial business based on sharia should garranty that the products sold or offered
are not againts Al Qur’an and Sunnah. That noble assignment is on the responsibility
of Board of Sharia Supervisory (Dewan Pengawas Syariah) whose works based on the
principle of conventional audit side by side with audit based on sharia as it is instructed
by National Board of Sharia (Dewan Syariah Nasional).
Keywords: Internal audit, shari’a compliance, financial shari’a business, Board of
Sharia Supervisory, National Board of Sharia.
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| first_indexed | 2024-03-07T14:20:43Z |
| format | Article |
| id | doaj.art-b6f0915f6cf24b67892e86690fac359b |
| institution | Directory Open Access Journal |
| issn | 2338-2686 2597-4564 |
| language | English |
| last_indexed | 2024-03-07T14:20:43Z |
| publishDate | 2007-04-01 |
| publisher | Fakultas Ekonomi dan Bisnis, Universitas Airlangga |
| record_format | Article |
| series | Jurnal Ekonomi dan Bisnis Airlangga |
| spelling | doaj.art-b6f0915f6cf24b67892e86690fac359b2024-03-06T09:26:48ZengFakultas Ekonomi dan Bisnis, Universitas AirlanggaJurnal Ekonomi dan Bisnis Airlangga2338-26862597-45642007-04-0117110.20473/jeba.V17I12007.%pAUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCESri Iswati Shari’a compliance is important element and basic for financial business which based on sharia. The growth of multidiversity of financial business which based on sharia in Indonesia should be blessed. First, the character of sharia element which is applied as the basic of business is very universal to the benefit of humankind. It means that the element is fair to any kind of religion of every individual who deals with business. Second, Indonesian potential as the biggest moslem country in the world. Lastly, an awareness of conventional economic system failure creating crises since 1923, 1930, 1940, 1970, 1980, 1990, 1997, and even until today. Above all, Allah proclaims to conduct business based on sharia clearly stated on Al- Qur’an in surah Al-Jaatsiyah 45:18. Taking the reference on that, it is very clear that in financial business based on sharia should garranty that the products sold or offered are not againts Al Qur’an and Sunnah. That noble assignment is on the responsibility of Board of Sharia Supervisory (Dewan Pengawas Syariah) whose works based on the principle of conventional audit side by side with audit based on sharia as it is instructed by National Board of Sharia (Dewan Syariah Nasional). Keywords: Internal audit, shari’a compliance, financial shari’a business, Board of Sharia Supervisory, National Board of Sharia. https://e-journal.unair.ac.id/JEBA/article/view/4217 |
| spellingShingle | Sri Iswati AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE Jurnal Ekonomi dan Bisnis Airlangga |
| title | AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE |
| title_full | AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE |
| title_fullStr | AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE |
| title_full_unstemmed | AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE |
| title_short | AUDIT INTERNAL PADA BISNIS KEUANGAN YANG BERBASIS SYARIAH DALAM PENCAPAIAN SHARI’A COMPLIANCE |
| title_sort | audit internal pada bisnis keuangan yang berbasis syariah dalam pencapaian shari a compliance |
| url | https://e-journal.unair.ac.id/JEBA/article/view/4217 |
| work_keys_str_mv | AT sriiswati auditinternalpadabisniskeuanganyangberbasissyariahdalampencapaianshariacompliance |