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Abstract
This research is aimed to give solution over the imbalance that happened between the practices that shariah business entities actually do and those that should be done. This research will formulate an ideal concept regarding shariah compliance audit which involves independent party outside the company structure—the independent party suggested in this research is Certified Shariah Public Accountant (APSB)—who will assess the fairness of shariah business entity practices in accordance with Indonesian Generally Accepted Principals of Shariah Business Practices (PPBSBUI). Then hopefully there would be no more public deception upon “shariah†label on shariah business entities and the islamic corporate governance on shariah business entities will be accomplished as well.
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References
- Afifudin, Muhammad. (2007) “Sistem Murabahahâ€, Asy-Syariah, Vol. III/No.29, Yogyakarta.
- Al-‘Utsaimin, Muhammad bin Sholeh. (2007) Al-Ushul min 'Ilmil Ushul (Prinsip Ilmu Ushul Fiqih, terj. Abu Shihah dan Ummu Shihah), URL: http://tholib.wordpress.com, diakses 26 April 2008.
- Bank Indonesia. (2000) Ringkasan Pokok-pokok Hasil Penelitian “Potensi, Preferensi dan Perilaku Masyarakat Terhadap Bank Syariah di Pulau Jawaâ€, Direktorat Penelitian dan Pengaturan Perbankan, Bank Indonesia, Jakarta
- Chapra, M. Umer dan H. Ahmed. (2002) Corporate Governance in Islamic Financial Institutions, IDB Ocassional Paper No. 6, Jeddah: IRTI
- Grais, W and Pellegrini M. (2006) Corporate Governance and Shariah Compliance in Institutions OfferiSng Islamic Financial Services, World Bank.
- Ilyas, Nasirwan. (2004) Seputar Isu Corporate Governance dalam Bank Syariah, Jakarta: Bank Indonesia.
- Khallaf, Abdul Wahhab. (1994) Ilmu Ushul Fiqh, Semarang: Dina Utama.
- Prakosa, N. Iman. (2009), Permasalahan Mental Accounting dan Kepatuhan terhadap Syariah Islam dalam Pengambilan Keputusan Pendanaan Eksternal: Sebuah Eksperimen tentang Islamic Mental Accounting, Skripsi, Yogyakarta: Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
- Ramdhani, Abdul Malik bin Ahmad. (2004) Sittu Durror, Yogyakarta: Media Hidayat.
- Saidi, Zaim. (2003a) ‘Contradictio in Terminis: Kritik Atas Perbankan Syariah’, Jurnal Ekonomi Syariah MUAMALAH, Vol. 2, Oktober, hlm. 53-65.
- Saidi, Zaim dan Imran N. Hosein. (2003b) Tidak Islamnya Bank Islam: Kritik Atas Perbankan Syariah, Jakarta: Pustaka Adina.
- Suwardjono. (1992) “Kerangka Kerja Prinsip Akuntansi Berterima Umum Indonesiaâ€, Gagasan Pengembangan Profesi dan Pendidikan Akuntansi di Indonesia: Kumpulan Artikel, Yogyakarta: BPFE.
- _______. (2006) Teori Akuntansi: Perekayasaan Pelaporan Keuangan, Edisi Ketiga, Yogyakarta: BPFE.
References
Afifudin, Muhammad. (2007) “Sistem Murabahahâ€, Asy-Syariah, Vol. III/No.29, Yogyakarta.
Al-‘Utsaimin, Muhammad bin Sholeh. (2007) Al-Ushul min 'Ilmil Ushul (Prinsip Ilmu Ushul Fiqih, terj. Abu Shihah dan Ummu Shihah), URL: http://tholib.wordpress.com, diakses 26 April 2008.
Bank Indonesia. (2000) Ringkasan Pokok-pokok Hasil Penelitian “Potensi, Preferensi dan Perilaku Masyarakat Terhadap Bank Syariah di Pulau Jawaâ€, Direktorat Penelitian dan Pengaturan Perbankan, Bank Indonesia, Jakarta
Chapra, M. Umer dan H. Ahmed. (2002) Corporate Governance in Islamic Financial Institutions, IDB Ocassional Paper No. 6, Jeddah: IRTI
Grais, W and Pellegrini M. (2006) Corporate Governance and Shariah Compliance in Institutions OfferiSng Islamic Financial Services, World Bank.
Ilyas, Nasirwan. (2004) Seputar Isu Corporate Governance dalam Bank Syariah, Jakarta: Bank Indonesia.
Khallaf, Abdul Wahhab. (1994) Ilmu Ushul Fiqh, Semarang: Dina Utama.
Prakosa, N. Iman. (2009), Permasalahan Mental Accounting dan Kepatuhan terhadap Syariah Islam dalam Pengambilan Keputusan Pendanaan Eksternal: Sebuah Eksperimen tentang Islamic Mental Accounting, Skripsi, Yogyakarta: Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada
Ramdhani, Abdul Malik bin Ahmad. (2004) Sittu Durror, Yogyakarta: Media Hidayat.
Saidi, Zaim. (2003a) ‘Contradictio in Terminis: Kritik Atas Perbankan Syariah’, Jurnal Ekonomi Syariah MUAMALAH, Vol. 2, Oktober, hlm. 53-65.
Saidi, Zaim dan Imran N. Hosein. (2003b) Tidak Islamnya Bank Islam: Kritik Atas Perbankan Syariah, Jakarta: Pustaka Adina.
Suwardjono. (1992) “Kerangka Kerja Prinsip Akuntansi Berterima Umum Indonesiaâ€, Gagasan Pengembangan Profesi dan Pendidikan Akuntansi di Indonesia: Kumpulan Artikel, Yogyakarta: BPFE.
_______. (2006) Teori Akuntansi: Perekayasaan Pelaporan Keuangan, Edisi Ketiga, Yogyakarta: BPFE.