Article Sidebar

Download
PDF
Statistic
Read Counter : 2517 Download : 11707

Downloads

Download data is not yet available.

Main Article Content

Abstract

Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report. Islamic bank is common to hire conventional auditor to audit its financial statements. However, because of the unique characteristics of Islamic bank, the using conventional auditor raises an issue whether it is adequate to audit and report on the accounts of an Islamic organization. By understanding the Islamic value, characteristics, activities, operation and normative content of Islamic banking report, this paper argues that conventional auditors is not adequate in both his knowledge and code of ethics, and therefore, the need for shariah audit become important for this institution. Shariah audit program, shariah audit qualification and education and independence of shariah auditor are the challenges to create qualified shariah auditors.

Article Details

License

Copyright (c) 2017 Author

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. 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 acknowledgment of the work's authorship and initial publication in this journal.
  2. 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 acknowledgment of its initial publication in this journal.
  3. 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 (See The Effect of Open Access).
How to Cite
Nugraheni, P. (2017). KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH. Jurnal Ekonomi & Keuangan Islam, 2(1), 76–88. https://doi.org/10.20885/jeki.vol2.iss1.art7
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. AAOIFI. (2001), Accounting and Auditing Standards for Islamic Financial Institutions, Manama: Accounting and Auditing Organization for Islamic Financial Institutions.
  2. Abdul Rahman, A.R., (2008). Shariah Audit for Islamic Financial Services: The Needs and Challenges, ISRA Islamic Finance Seminar (IIFS), 11 November 2008.
  3. Baydoun, Nabil. & Willet, Roger. (2000). Islamic corporate reports. Abacus. 36 (1), 71-90.
  4. Besar, M., H., A., H., Sukor, M., E., A., Muthalib, N., A., & Gunawa, A., Y. (2009). The Practice of Shariah Review as Undertaken by Islamic Banking Sector in Malaysia. International Review of Business Research Papers. 5(1), 294-306
  5. Daoud, H. (1996). Sharia Control in Islamic Banks. Herndon, Virginia: International Institute of Islamic Thoughts.
  6. Hameed, S. (2008), "The Case for Islamic Auditing", International Accountant, Issue 41, May 2008.
  7. Hameed, S. (2009). Accounting and auditing for Islamic financial institutions. Kuala Lumpur: IIUM Press.
  8. Hameed, S. and Yaya, R. (2005). “The objectives and characteristics of Islamic accounting: Perceptions of the Malaysian accountants and accounting academics.†Malaysian Accounting Review, Issue 4, April/May 2005.
  9. Haniffa, Ros. (2002). Social Responsibility Disclosure: An Islamic Perspective. Indonesian Management & Accounting Research. 1 (2), July 2002.
  10. Harahap, S. S. Auditing dalam Perspektif Islam. Pustaka Quantum, Jakarta, 2002.
  11. IFAC. (2009). Code of Ethics for Professional Accountants. www.ifac.org.
  12. Karim, R., A.,A. (1990). The Independence of Religious and External Auditors: The Case of Islamic Banks, Accounting, Auditing and Accountability Journal. 13, 34-44.
  13. Karim, R., A., A. (1999), "Accounting in Islamic Financial Institutions", Accounting and Business Magazines, July/Agustus 1999.
  14. Kasim, N., Hameed, S., Sulaiman, M., (2009). Shariah Auditing in Islamic financial institutions: Exploring the gap between the “desired†and the “actualâ€. Global Economy & Finance Journal. 2 (2), 127-137
  15. Khan, M.A., (1985). Role of an Auditor in an Islamic Economy, Journal of Research in Islamic Economy. 3 (1), 31-41.
  16. Lewis, Mervyn K. (2001), "Islam and Accounting", Accounting Forum. 25(2), 103-127.
  17. Maali, B., Casson, P., and Napier, C. (2006). Social reporting by Islamic banks. ABACUS, 42(2), 266 – 289.
  18. MIA, Malaysian Institute of Accountants (n. d.). Malaysian Approved Standards on Quality Control, Auditing, Review, Other Assurance and Related Services (Part 1). Retrieved: March 2, 2010, from http://www.mia.org.my/handbook/guide/MASA/ MASAPart1.pdf
  19. Mohamed Sultan, S.A., (2007). A Mini-Guide to Shariah Audit for Islamic Financial Institutions-A Primer, CERT Publi¬cations.
  20. PWC. (2011). Shariah Audit: industry insights. www.pwc.com
  21. Yaya, R., Martawireja, A., E., dan Abdurahim, A. (2009). Akuntansi perbankan Syariah Teori dan Praktik Kontem¬porer. Jakarta: Salemba Empat.