PRAKTIK AUDIT SYARIAH DI LEMBAGA KEUANGAN SYARIAH INDONESIA

Abstract

Islamic financial institutions (IFIs) have grown rapidly since the last few years. It raises the issue of shariah compliance in IFIs and the need for a new audit function, shariah audit. It's functions to ensure accountability of financial statements prepared by management and also ensuring shariah aspects are met perfectly by IFIs. Because if there is a failure in the implementation of shariah complience, stakeholders will loss their trust in the IFIs even Islam itself. Therefore, this study will discuss about the current practice of audit shariah in Indonesia. the discussion of shariah auditing practices are focused on four main issues shariah audit, i.e the framework, scope, qualifications and independence of auditors of sharia. This study was conducted using a survey method, in the form of questionnaires that measured with a likert scale to the three groups of respondents (SSB and internal auditors; external auditors, accounting academicians). These studies suggest that the audit practice of sharia in Indonesia has been going well