Peran AAOIFI, IFSB, dan Dewan Pengawas Syariah dalam Audit Syariah: Tantangan dan Implikasi Global
DOI:
https://doi.org/10.70550/pelita.v1i2.75Keywords:
Audit Syariah, AAOIFI, IFSB, Dewan Pengawas Syariah, Kepatuhan SyariahAbstract
Audit syariah memainkan peran penting dalam memastikan kepatuhan lembaga keuangan syariah terhadap prinsip-prinsip syariah seperti larangan riba, gharar, dan maisir. Namun, fenomena gap dalam standar audit syariah global masih menjadi tantangan, terutama dalam hal penerapan standar yang seragam di berbagai negara. Penelitian ini bertujuan untuk mengidentifikasi peran AAOIFI, IFSB, dan Dewan Pengawas Syariah (DPS) dalam audit syariah serta tantangan yang dihadapi dalam implementasinya. Rumusan masalah mencakup bagaimana peran AAOIFI dan IFSB dalam menetapkan standar audit syariah, peran DPS dalam menjaga kepatuhan syariah, serta tantangan dalam implementasi audit syariah. Penelitian ini menggunakan pendekatan kajian pustaka (literature review) dengan teori Tawhid String Relationship (TSR) dan Sharia Enterprises Theory (SET) sebagai landasan analisis. Hasil penelitian menunjukkan bahwa AAOIFI dan IFSB berperan signifikan dalam menetapkan standar audit syariah, namun tantangan berupa standar yang tidak seragam, kurangnya auditor kompeten, dan kompleksitas produk syariah masih menghambat pelaksanaannya. DPS juga berperan penting dalam menjaga integritas lembaga keuangan syariah melalui pengawasan terhadap kepatuhan syariah. Implikasi penelitian ini adalah perlunya peningkatan kapasitas auditor syariah dan harmonisasi standar global. Keterbaruan penelitian terletak pada identifikasi tantangan operasional yang masih minim dibahas dalam literatur.
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References
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Akram, A., Sukmadilaga, C., & Nugroho, L. (2021). Urgensitas, Keadilan dan Maqasid Syariah pada Merger Bank Syariah. Human Falah, 8(2), 1–18.
Alamer, S. A. (2022). Accountability in sharia governance: is it time for sharia firms? Journal of Corporate Law Studies, 22(2), 749–781. https://doi.org/10.1080/14735970.2022.2152181
Algabry, L., Alhabshi, S. M. S. J., 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
Anam, M. K. (2019). Implementasi Audit Syariah pada Satuan Kerja Audit Internal (SKAI) di Bank Syariah. Jurnal Emanasi, Jurnal Ilmu Keislaman Dan Sosial, 2(2), 1–26.
El-Halaby, S., & Hussainey, K. (2016). Determinants of Compliance With AAOIFI Standards by Islamic Banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143–168. https://doi.org/10.1108/imefm-06-2015-0074
Falikhatun, F., Wahyuni, S., Nilasakti, A. O., & Niswah, M. A. (2020). Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance. Al-Uqud Journal of Islamic Economics, 4(2), 218. https://doi.org/10.26740/al-uqud.v4n2.p218-234
Faozan, A. (2014). Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Syariah. El-Jizya Jurnal Ekonomi Islam, 2(1), 23–40. https://doi.org/10.24090/ej.v2i1.2014.pp23-40
Grais, W., & Pellegrini, M. (2006). Corporate Governance in Institutions Offering Islamic Financial Services : Issues and Options (No. WPS4052). https://doi.org/10.1596/1813-9450-4052
Irwansyah, R., Sihombing, T., Endraria, E., Hidayatin, D. A., Nurzianti, R., Sari, R. P., Malau, M., Nugroho, L., Nurhayati, I., Marietza, F., Aulia, D., Zakaria, M., Awaludin, D. T., & Ardiansyah, T. (2023). AUDITING. In CV WIDINA MEDIA UTAMA. CV WIDINA MEDIA UTAMA.
Jusri, A. P. O., & Maulidha, E. (2020). Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah. Jas (Jurnal Akuntansi Syariah), 4(2), 222–241. https://doi.org/10.46367/jas.v4i2.255
Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013). Assessing the Current Practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade Economics and Finance, 4(6), 414–418. https://doi.org/10.7763/ijtef.2013.v4.328
Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009
Kholid, M. N., & Bachtiar, A. (2015). Good Corporate Governance Dan Kinerja Maqasid Syariah Bank Syariah Di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 19(2), 126–136. https://doi.org/10.20885/jaai.vol19.iss2.art4
Lestari, P., Susilowati, D., & Wahyudin, W. (2020). Analisis Implementasi Audit Perbankan Syariah Di Indonesia. Sar (Soedirman Accounting Review) Journal of Accounting and Business, 5(1), 1. https://doi.org/10.20884/1.sar.2020.5.1.3138
Mardiyah, Q., & Mardiyah, S. (2016). Praktik Audit Syariah Di Lembaga Keuangan Syariah Indonesia. Akuntabilitas, 8(1). https://doi.org/10.15408/akt.v8i1.2758
Nugroho, L. (2014). Challenges Sharia Microfinance Institutions: Evidence from Indonesia. EJIF – European Journal of Islamic Finance, 3, 1–6. http://www.ojs.unito.it/index.php/EJIF/article/view/793/766
Nugroho, L. (2023). Reshaping the Mindset of Halal Entrepreneurs Toward Sustainable Business: The Case of Indonesia. In Contemporary Discourse of Halal and Islamic Entrepreneurship (pp. 207–221). Springer. https://doi.org/10.1007/978-981-99-6427-7_14
Nugroho, L. (2024). Maslahah Of Islamic Banking Merger Discourses (Indonesia Case). Afro Eurasian Studies, 12(2), 14–29. https://doi.org/10.33722/afes.1280330
Nugroho, L., Badawi, A., Hidayah, N., & Ahmad, N. (2020). Pancasila (Five Principles of Indonesia Nation) Snapshot in Customer Deposit of Islamic Bank (Religion, Age and Gender Perspective of Bank Mandiri Syariah). Journal of Research in Business, 5(1), 74–95. https://dergipark.org.tr/en/pub/jrb/issue/55478/670229
Nugroho, L., Badawi, A., Nugraha, E., & Putra, Y. M. (2021). What Determines Islamic Performance Ratio of Islamic Banking in Indonesia: An Analysis Using Financing Deposit to Ratio as Moderator. SHARE: Jurnal Ekonomi Dan Keuangan Islam, 10(1), 104–123. https://doi.org/10.22373/share.v10i1.9314
Nugroho, L., & Mahroji. (2024). Dynamic Capability Theory in Islamic Bank Merger Discourse in Indonesia (Profitability , Productivity, and Efficiency Perspective). Journal of Islamic Economics, 4(2), 83–106. https://doi.org/10.55237/jie.1479747
Nugroho, L., & Mariyanti, T. (2021). Discourses of Islamic Performance Ratio Based on Tawhid String Relationship. Journal of Islamic Economics & Social Science (JIESS), 2(1), 44–52. https://doi.org/https://doi.org/10.22441/jiess.2021.v2i1.005
Nugroho, L., Meiwanto Doktoralina, C., Indriawati, F., Safira, S., & Yahaya, S. (2020). Microeconomics and Tawhid String Relation Concept (TSR). International Journal of Economics and Business Administration (IJEBA), 8(3), 293–306. https://doi.org/10.35808/ijeba/516
Nugroho, L., Melzatia, S., Nugraha, E., & Setiawan, A. (2023). Concerning Climate Change : Assessing the Potential of Islamic Business Entities to Promote Environmental Sustainability. Proceeding of The First International Annual Conference on Economics, 170–177.
Nugroho, L., Nugraha, E., & Badawi, A. (2020). The Determinant of Islamic Performance Ratio: Do Financing Deposit Ratio, Financing Quality, and Return on Asset Ratio Matters? Global Review of Islamic Economics and Business, 8(2), 113–122.
Nugroho, L., Ratnawati, N., Chaniago, N., & Firdayetti. (2024). Manajemen Pendanaan dan Pembiayaan Perbankan Syariah. Penerbit Salemba. https://books.google.co.id/books?id=p1ASEQAAQBAJ
Nugroho, L., & Tamala, D. (2018). Persepsi Pengusaha UMKM terhadap Peran Bank Syariah. Jurnal SIKAP, 3(1), 49–62.
Nugroho, L., Utami, W., & Sugiarti, D. (2023). Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence). Bil Turk: Journal of Economics and Related Studies, 5(1), 1–18. https://doi.org/10.47103/bilturk.1174770.1.
Nuraeni, I., Nugroho, L., & Sugiarti, D. (2024). Pelita Kajian Knowledge Based Theory dalam Aplikasi Mobile Banking Bank Syariah dan Bank Konvensional (Studi Kasus Pada Bank Syariah Indonesia dan Bank Mandiri). Pelita: Jurnal Penelitian, Terapan Dan Aplikatif, 1(2), 78–95. https://doi.org/10.22441/pelita.2024.v1i1.001
Nurdany, A., Nugroho, L., Shahirah, N. A., Nikamtuzzahra, Musyarofah, A. N., Bandiyah, A. N., Ali, J., Kurnia, R., Nafisa, A., & Putri, A. Z. (2024). DIGITAL ECONOMY DISRUPTION (Unveiling the Dynamic View of Islamic Finance, Digital Asset, Financial Crime and Cybersecurity). In Widina Media Utama. Widina Media Utama.
Putra, I., Nugroho, L., & Zulfahmi. (2024). Pelita Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara). Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 1–13. https://doi.org/10.22441/pelita.2024.v1i1.001
Rachman, A., Sunardi, S., Rahmawati, E., Jannah, L., & Billah, S. (2023). Signifikansi Peran Dewan Pengawas Syariah Dalam Menjamin Kepatuhan Syariah Pada Bank Syariah Di Indonesia. Madani Syari’ah, 6(2), 134–146. https://doi.org/10.51476/madanisyariah.v6i2.517
Ridwan, M., Zebua, R. S. Y., Abasir, M. A., Sari, I. F., Muhsin, S., Nugroho, L., Yahya, A. M., & Soeharjoto. (2023). Maqashid syariah. Getpress Indonesia.
Rizqiani, D., & Yulianto, A. (2020). The Implementation of Sharia Audit Process, Implication of Sharia Regulatory and Human Resource Aspects. Journal of Islamic Accounting and Finance Research, 2(1), 51. https://doi.org/10.21580/jiafr.2020.2.1.5220
Saidah, F. N., Nugroho, L., & Mardoni, Y. (2024). Quo-Vadis Ekonomi Syariah di Indonesia. Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 25–36. https://doi.org/10.22441/pelita.2024.v1i1.001
Sarea, A., & Hanefah, M. M. (2013). The Need of Accounting Standards for Islamic Financial Institutions: Evidence From AAOIFI. Journal of Islamic Accounting and Business Research, 4(1), 64–76. https://doi.org/10.1108/17590811311314294
Satifa, O., & Suprapto, E. (2020). Peran Dewan Pengawas Syariah Dalam Pemenuhan Prinsip Syariah Dalam Pelaksanaan Good Corporate Governance Pada Perbankan Syariah. Jurnal Ekonomi Dan Perbankan Syariah, 2(2), 69–93. https://doi.org/10.46899/jeps.v2i2.148
Sellami, Y. M., & Tahari, M. (2017). Factors Influencing Compliance Level With AAOIFI Financial Accounting Standards by Islamic Banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/jaar-01-2015-0005
Sholikhatunnisa, S., & Alfathia Rosa, Y. (2024). Analisis Audit Dalam Perspektif Syariah. 13, 142–152.
Silvino Violita, E., & Handarbeni, G. (2019). Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah. JRB-Jurnal Riset Bisnis, 1(1), 41–50. https://doi.org/10.35592/jrb.v1i1.8
Suryo, M., Nugraha, E., & Nugroho, L. (2019). Pentingnya Opini Audit Going Concern dan Determinasinya. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 123–130.
Tuzzahroh, F., & Laela, S. F. (2022). Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(6), 815–833. https://doi.org/10.20473/vol9iss20226pp815-833
Wibawa, G., Muttaqin, R., & Sumaryana, F. D. (2021). Multiakad Pada Lembaga Keuangan Syariah Kontemporer: Prinsip Dan Parameter Kesyari’ahannya. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 3(1). https://doi.org/10.32670/fairvalue.v3i1.691
(Satifa & Suprapto, 2020)Ahmad, N., Bello, H. S., & Hassan, Y. J. (2020). The Islamic Finance Industry and Grand Potential for Growth in the Contemporary Economy: Arousal for Dual Finances in Nigeria. Shanlax International Journal of Commerce, 8(2), 1–9. https://doi.org/10.34293/commerce.v8i2.2421
Akram, A., Sukmadilaga, C., & Nugroho, L. (2021). Urgensitas, Keadilan dan Maqasid Syariah pada Merger Bank Syariah. Human Falah, 8(2), 1–18.
Alamer, S. A. (2022). Accountability in sharia governance: is it time for sharia firms? Journal of Corporate Law Studies, 22(2), 749–781. https://doi.org/10.1080/14735970.2022.2152181
Algabry, L., Alhabshi, S. M. S. J., 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
Anam, M. K. (2019). Implementasi Audit Syariah pada Satuan Kerja Audit Internal (SKAI) di Bank Syariah. Jurnal Emanasi, Jurnal Ilmu Keislaman Dan Sosial, 2(2), 1–26.
El-Halaby, S., & Hussainey, K. (2016). Determinants of Compliance With AAOIFI Standards by Islamic Banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143–168. https://doi.org/10.1108/imefm-06-2015-0074
Falikhatun, F., Wahyuni, S., Nilasakti, A. O., & Niswah, M. A. (2020). Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance. Al-Uqud Journal of Islamic Economics, 4(2), 218. https://doi.org/10.26740/al-uqud.v4n2.p218-234
Faozan, A. (2014). Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Syariah. El-Jizya Jurnal Ekonomi Islam, 2(1), 23–40. https://doi.org/10.24090/ej.v2i1.2014.pp23-40
Grais, W., & Pellegrini, M. (2006). Corporate Governance in Institutions Offering Islamic Financial Services : Issues and Options (No. WPS4052). https://doi.org/10.1596/1813-9450-4052
Irwansyah, R., Sihombing, T., Endraria, E., Hidayatin, D. A., Nurzianti, R., Sari, R. P., Malau, M., Nugroho, L., Nurhayati, I., Marietza, F., Aulia, D., Zakaria, M., Awaludin, D. T., & Ardiansyah, T. (2023). AUDITING. In CV WIDINA MEDIA UTAMA. CV WIDINA MEDIA UTAMA.
Jusri, A. P. O., & Maulidha, E. (2020). Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah. Jas (Jurnal Akuntansi Syariah), 4(2), 222–241. https://doi.org/10.46367/jas.v4i2.255
Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013). Assessing the Current Practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade Economics and Finance, 4(6), 414–418. https://doi.org/10.7763/ijtef.2013.v4.328
Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009
Kholid, M. N., & Bachtiar, A. (2015). Good Corporate Governance Dan Kinerja Maqasid Syariah Bank Syariah Di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 19(2), 126–136. https://doi.org/10.20885/jaai.vol19.iss2.art4
Lestari, P., Susilowati, D., & Wahyudin, W. (2020). Analisis Implementasi Audit Perbankan Syariah Di Indonesia. Sar (Soedirman Accounting Review) Journal of Accounting and Business, 5(1), 1. https://doi.org/10.20884/1.sar.2020.5.1.3138
Mardiyah, Q., & Mardiyah, S. (2016). Praktik Audit Syariah Di Lembaga Keuangan Syariah Indonesia. Akuntabilitas, 8(1). https://doi.org/10.15408/akt.v8i1.2758
Nugroho, L. (2014). Challenges Sharia Microfinance Institutions: Evidence from Indonesia. EJIF – European Journal of Islamic Finance, 3, 1–6. http://www.ojs.unito.it/index.php/EJIF/article/view/793/766
Nugroho, L. (2023). Reshaping the Mindset of Halal Entrepreneurs Toward Sustainable Business: The Case of Indonesia. In Contemporary Discourse of Halal and Islamic Entrepreneurship (pp. 207–221). Springer. https://doi.org/10.1007/978-981-99-6427-7_14
Nugroho, L. (2024). Maslahah Of Islamic Banking Merger Discourses (Indonesia Case). Afro Eurasian Studies, 12(2), 14–29. https://doi.org/10.33722/afes.1280330
Nugroho, L., Badawi, A., Hidayah, N., & Ahmad, N. (2020). Pancasila (Five Principles of Indonesia Nation) Snapshot in Customer Deposit of Islamic Bank (Religion, Age and Gender Perspective of Bank Mandiri Syariah). Journal of Research in Business, 5(1), 74–95. https://dergipark.org.tr/en/pub/jrb/issue/55478/670229
Nugroho, L., Badawi, A., Nugraha, E., & Putra, Y. M. (2021). What Determines Islamic Performance Ratio of Islamic Banking in Indonesia: An Analysis Using Financing Deposit to Ratio as Moderator. SHARE: Jurnal Ekonomi Dan Keuangan Islam, 10(1), 104–123. https://doi.org/10.22373/share.v10i1.9314
Nugroho, L., & Mahroji. (2024). Dynamic Capability Theory in Islamic Bank Merger Discourse in Indonesia (Profitability , Productivity, and Efficiency Perspective). Journal of Islamic Economics, 4(2), 83–106. https://doi.org/10.55237/jie.1479747
Nugroho, L., & Mariyanti, T. (2021). Discourses of Islamic Performance Ratio Based on Tawhid String Relationship. Journal of Islamic Economics & Social Science (JIESS), 2(1), 44–52. https://doi.org/https://doi.org/10.22441/jiess.2021.v2i1.005
Nugroho, L., Meiwanto Doktoralina, C., Indriawati, F., Safira, S., & Yahaya, S. (2020). Microeconomics and Tawhid String Relation Concept (TSR). International Journal of Economics and Business Administration (IJEBA), 8(3), 293–306. https://doi.org/10.35808/ijeba/516
Nugroho, L., Melzatia, S., Nugraha, E., & Setiawan, A. (2023). Concerning Climate Change : Assessing the Potential of Islamic Business Entities to Promote Environmental Sustainability. Proceeding of The First International Annual Conference on Economics, 170–177.
Nugroho, L., Nugraha, E., & Badawi, A. (2020). The Determinant of Islamic Performance Ratio: Do Financing Deposit Ratio, Financing Quality, and Return on Asset Ratio Matters? Global Review of Islamic Economics and Business, 8(2), 113–122.
Nugroho, L., Ratnawati, N., Chaniago, N., & Firdayetti. (2024). Manajemen Pendanaan dan Pembiayaan Perbankan Syariah. Penerbit Salemba. https://books.google.co.id/books?id=p1ASEQAAQBAJ
Nugroho, L., & Tamala, D. (2018). Persepsi Pengusaha UMKM terhadap Peran Bank Syariah. Jurnal SIKAP, 3(1), 49–62.
Nugroho, L., Utami, W., & Sugiarti, D. (2023). Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence). Bil Turk: Journal of Economics and Related Studies, 5(1), 1–18. https://doi.org/10.47103/bilturk.1174770.1.
Nuraeni, I., Nugroho, L., & Sugiarti, D. (2024). Pelita Kajian Knowledge Based Theory dalam Aplikasi Mobile Banking Bank Syariah dan Bank Konvensional (Studi Kasus Pada Bank Syariah Indonesia dan Bank Mandiri). Pelita: Jurnal Penelitian, Terapan Dan Aplikatif, 1(2), 78–95. https://doi.org/10.22441/pelita.2024.v1i1.001
Nurdany, A., Nugroho, L., Shahirah, N. A., Nikamtuzzahra, Musyarofah, A. N., Bandiyah, A. N., Ali, J., Kurnia, R., Nafisa, A., & Putri, A. Z. (2024). DIGITAL ECONOMY DISRUPTION (Unveiling the Dynamic View of Islamic Finance, Digital Asset, Financial Crime and Cybersecurity). In Widina Media Utama. Widina Media Utama.
Putra, I., Nugroho, L., & Zulfahmi. (2024). Pelita Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara). Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 1–13. https://doi.org/10.22441/pelita.2024.v1i1.001
Rachman, A., Sunardi, S., Rahmawati, E., Jannah, L., & Billah, S. (2023). Signifikansi Peran Dewan Pengawas Syariah Dalam Menjamin Kepatuhan Syariah Pada Bank Syariah Di Indonesia. Madani Syari’ah, 6(2), 134–146. https://doi.org/10.51476/madanisyariah.v6i2.517
Ridwan, M., Zebua, R. S. Y., Abasir, M. A., Sari, I. F., Muhsin, S., Nugroho, L., Yahya, A. M., & Soeharjoto. (2023). Maqashid syariah. Getpress Indonesia.
Rizqiani, D., & Yulianto, A. (2020). The Implementation of Sharia Audit Process, Implication of Sharia Regulatory and Human Resource Aspects. Journal of Islamic Accounting and Finance Research, 2(1), 51. https://doi.org/10.21580/jiafr.2020.2.1.5220
Saidah, F. N., Nugroho, L., & Mardoni, Y. (2024). Quo-Vadis Ekonomi Syariah di Indonesia. Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 25–36. https://doi.org/10.22441/pelita.2024.v1i1.001
Sarea, A., & Hanefah, M. M. (2013). The Need of Accounting Standards for Islamic Financial Institutions: Evidence From AAOIFI. Journal of Islamic Accounting and Business Research, 4(1), 64–76. https://doi.org/10.1108/17590811311314294
Satifa, O., & Suprapto, E. (2020). Peran Dewan Pengawas Syariah Dalam Pemenuhan Prinsip Syariah Dalam Pelaksanaan Good Corporate Governance Pada Perbankan Syariah. Jurnal Ekonomi Dan Perbankan Syariah, 2(2), 69–93. https://doi.org/10.46899/jeps.v2i2.148
Sellami, Y. M., & Tahari, M. (2017). Factors Influencing Compliance Level With AAOIFI Financial Accounting Standards by Islamic Banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/jaar-01-2015-0005
Sholikhatunnisa, S., & Alfathia Rosa, Y. (2024). Analisis Audit Dalam Perspektif Syariah. 13, 142–152.
Silvino Violita, E., & Handarbeni, G. (2019). Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah. JRB-Jurnal Riset Bisnis, 1(1), 41–50. https://doi.org/10.35592/jrb.v1i1.8
Suryo, M., Nugraha, E., & Nugroho, L. (2019). Pentingnya Opini Audit Going Concern dan Determinasinya. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 123–130.
Tuzzahroh, F., & Laela, S. F. (2022). Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(6), 815–833. https://doi.org/10.20473/vol9iss20226pp815-833
Wibawa, G., Muttaqin, R., & Sumaryana, F. D. (2021). Multiakad Pada Lembaga Keuangan Syariah Kontemporer: Prinsip Dan Parameter Kesyari’ahannya. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 3(1). https://doi.org/10.32670/fairvalue.v3i1.691
(Anam, 2019)Ahmad, N., Bello, H. S., & Hassan, Y. J. (2020). The Islamic Finance Industry and Grand Potential for Growth in the Contemporary Economy: Arousal for Dual Finances in Nigeria. Shanlax International Journal of Commerce, 8(2), 1–9. https://doi.org/10.34293/commerce.v8i2.2421
Akram, A., Sukmadilaga, C., & Nugroho, L. (2021). Urgensitas, Keadilan dan Maqasid Syariah pada Merger Bank Syariah. Human Falah, 8(2), 1–18.
Alamer, S. A. (2022). Accountability in sharia governance: is it time for sharia firms? Journal of Corporate Law Studies, 22(2), 749–781. https://doi.org/10.1080/14735970.2022.2152181
Algabry, L., Alhabshi, S. M. S. J., 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
Anam, M. K. (2019). Implementasi Audit Syariah pada Satuan Kerja Audit Internal (SKAI) di Bank Syariah. Jurnal Emanasi, Jurnal Ilmu Keislaman Dan Sosial, 2(2), 1–26.
El-Halaby, S., & Hussainey, K. (2016). Determinants of Compliance With AAOIFI Standards by Islamic Banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143–168. https://doi.org/10.1108/imefm-06-2015-0074
Falikhatun, F., Wahyuni, S., Nilasakti, A. O., & Niswah, M. A. (2020). Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance. Al-Uqud Journal of Islamic Economics, 4(2), 218. https://doi.org/10.26740/al-uqud.v4n2.p218-234
Faozan, A. (2014). Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Syariah. El-Jizya Jurnal Ekonomi Islam, 2(1), 23–40. https://doi.org/10.24090/ej.v2i1.2014.pp23-40
Grais, W., & Pellegrini, M. (2006). Corporate Governance in Institutions Offering Islamic Financial Services : Issues and Options (No. WPS4052). https://doi.org/10.1596/1813-9450-4052
Irwansyah, R., Sihombing, T., Endraria, E., Hidayatin, D. A., Nurzianti, R., Sari, R. P., Malau, M., Nugroho, L., Nurhayati, I., Marietza, F., Aulia, D., Zakaria, M., Awaludin, D. T., & Ardiansyah, T. (2023). AUDITING. In CV WIDINA MEDIA UTAMA. CV WIDINA MEDIA UTAMA.
Jusri, A. P. O., & Maulidha, E. (2020). Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah. Jas (Jurnal Akuntansi Syariah), 4(2), 222–241. https://doi.org/10.46367/jas.v4i2.255
Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013). Assessing the Current Practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade Economics and Finance, 4(6), 414–418. https://doi.org/10.7763/ijtef.2013.v4.328
Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009
Kholid, M. N., & Bachtiar, A. (2015). Good Corporate Governance Dan Kinerja Maqasid Syariah Bank Syariah Di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 19(2), 126–136. https://doi.org/10.20885/jaai.vol19.iss2.art4
Lestari, P., Susilowati, D., & Wahyudin, W. (2020). Analisis Implementasi Audit Perbankan Syariah Di Indonesia. Sar (Soedirman Accounting Review) Journal of Accounting and Business, 5(1), 1. https://doi.org/10.20884/1.sar.2020.5.1.3138
Mardiyah, Q., & Mardiyah, S. (2016). Praktik Audit Syariah Di Lembaga Keuangan Syariah Indonesia. Akuntabilitas, 8(1). https://doi.org/10.15408/akt.v8i1.2758
Nugroho, L. (2014). Challenges Sharia Microfinance Institutions: Evidence from Indonesia. EJIF – European Journal of Islamic Finance, 3, 1–6. http://www.ojs.unito.it/index.php/EJIF/article/view/793/766
Nugroho, L. (2023). Reshaping the Mindset of Halal Entrepreneurs Toward Sustainable Business: The Case of Indonesia. In Contemporary Discourse of Halal and Islamic Entrepreneurship (pp. 207–221). Springer. https://doi.org/10.1007/978-981-99-6427-7_14
Nugroho, L. (2024). Maslahah Of Islamic Banking Merger Discourses (Indonesia Case). Afro Eurasian Studies, 12(2), 14–29. https://doi.org/10.33722/afes.1280330
Nugroho, L., Badawi, A., Hidayah, N., & Ahmad, N. (2020). Pancasila (Five Principles of Indonesia Nation) Snapshot in Customer Deposit of Islamic Bank (Religion, Age and Gender Perspective of Bank Mandiri Syariah). Journal of Research in Business, 5(1), 74–95. https://dergipark.org.tr/en/pub/jrb/issue/55478/670229
Nugroho, L., Badawi, A., Nugraha, E., & Putra, Y. M. (2021). What Determines Islamic Performance Ratio of Islamic Banking in Indonesia: An Analysis Using Financing Deposit to Ratio as Moderator. SHARE: Jurnal Ekonomi Dan Keuangan Islam, 10(1), 104–123. https://doi.org/10.22373/share.v10i1.9314
Nugroho, L., & Mahroji. (2024). Dynamic Capability Theory in Islamic Bank Merger Discourse in Indonesia (Profitability , Productivity, and Efficiency Perspective). Journal of Islamic Economics, 4(2), 83–106. https://doi.org/10.55237/jie.1479747
Nugroho, L., & Mariyanti, T. (2021). Discourses of Islamic Performance Ratio Based on Tawhid String Relationship. Journal of Islamic Economics & Social Science (JIESS), 2(1), 44–52. https://doi.org/https://doi.org/10.22441/jiess.2021.v2i1.005
Nugroho, L., Meiwanto Doktoralina, C., Indriawati, F., Safira, S., & Yahaya, S. (2020). Microeconomics and Tawhid String Relation Concept (TSR). International Journal of Economics and Business Administration (IJEBA), 8(3), 293–306. https://doi.org/10.35808/ijeba/516
Nugroho, L., Melzatia, S., Nugraha, E., & Setiawan, A. (2023). Concerning Climate Change : Assessing the Potential of Islamic Business Entities to Promote Environmental Sustainability. Proceeding of The First International Annual Conference on Economics, 170–177.
Nugroho, L., Nugraha, E., & Badawi, A. (2020). The Determinant of Islamic Performance Ratio: Do Financing Deposit Ratio, Financing Quality, and Return on Asset Ratio Matters? Global Review of Islamic Economics and Business, 8(2), 113–122.
Nugroho, L., Ratnawati, N., Chaniago, N., & Firdayetti. (2024). Manajemen Pendanaan dan Pembiayaan Perbankan Syariah. Penerbit Salemba. https://books.google.co.id/books?id=p1ASEQAAQBAJ
Nugroho, L., & Tamala, D. (2018). Persepsi Pengusaha UMKM terhadap Peran Bank Syariah. Jurnal SIKAP, 3(1), 49–62.
Nugroho, L., Utami, W., & Sugiarti, D. (2023). Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence). Bil Turk: Journal of Economics and Related Studies, 5(1), 1–18. https://doi.org/10.47103/bilturk.1174770.1.
Nuraeni, I., Nugroho, L., & Sugiarti, D. (2024). Pelita Kajian Knowledge Based Theory dalam Aplikasi Mobile Banking Bank Syariah dan Bank Konvensional (Studi Kasus Pada Bank Syariah Indonesia dan Bank Mandiri). Pelita: Jurnal Penelitian, Terapan Dan Aplikatif, 1(2), 78–95. https://doi.org/10.22441/pelita.2024.v1i1.001
Nurdany, A., Nugroho, L., Shahirah, N. A., Nikamtuzzahra, Musyarofah, A. N., Bandiyah, A. N., Ali, J., Kurnia, R., Nafisa, A., & Putri, A. Z. (2024). DIGITAL ECONOMY DISRUPTION (Unveiling the Dynamic View of Islamic Finance, Digital Asset, Financial Crime and Cybersecurity). In Widina Media Utama. Widina Media Utama.
Putra, I., Nugroho, L., & Zulfahmi. (2024). Pelita Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara). Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 1–13. https://doi.org/10.22441/pelita.2024.v1i1.001
Rachman, A., Sunardi, S., Rahmawati, E., Jannah, L., & Billah, S. (2023). Signifikansi Peran Dewan Pengawas Syariah Dalam Menjamin Kepatuhan Syariah Pada Bank Syariah Di Indonesia. Madani Syari’ah, 6(2), 134–146. https://doi.org/10.51476/madanisyariah.v6i2.517
Ridwan, M., Zebua, R. S. Y., Abasir, M. A., Sari, I. F., Muhsin, S., Nugroho, L., Yahya, A. M., & Soeharjoto. (2023). Maqashid syariah. Getpress Indonesia.
Rizqiani, D., & Yulianto, A. (2020). The Implementation of Sharia Audit Process, Implication of Sharia Regulatory and Human Resource Aspects. Journal of Islamic Accounting and Finance Research, 2(1), 51. https://doi.org/10.21580/jiafr.2020.2.1.5220
Saidah, F. N., Nugroho, L., & Mardoni, Y. (2024). Quo-Vadis Ekonomi Syariah di Indonesia. Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 25–36. https://doi.org/10.22441/pelita.2024.v1i1.001
Sarea, A., & Hanefah, M. M. (2013). The Need of Accounting Standards for Islamic Financial Institutions: Evidence From AAOIFI. Journal of Islamic Accounting and Business Research, 4(1), 64–76. https://doi.org/10.1108/17590811311314294
Satifa, O., & Suprapto, E. (2020). Peran Dewan Pengawas Syariah Dalam Pemenuhan Prinsip Syariah Dalam Pelaksanaan Good Corporate Governance Pada Perbankan Syariah. Jurnal Ekonomi Dan Perbankan Syariah, 2(2), 69–93. https://doi.org/10.46899/jeps.v2i2.148
Sellami, Y. M., & Tahari, M. (2017). Factors Influencing Compliance Level With AAOIFI Financial Accounting Standards by Islamic Banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/jaar-01-2015-0005
Sholikhatunnisa, S., & Alfathia Rosa, Y. (2024). Analisis Audit Dalam Perspektif Syariah. 13, 142–152.
Silvino Violita, E., & Handarbeni, G. (2019). Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah. JRB-Jurnal Riset Bisnis, 1(1), 41–50. https://doi.org/10.35592/jrb.v1i1.8
Suryo, M., Nugraha, E., & Nugroho, L. (2019). Pentingnya Opini Audit Going Concern dan Determinasinya. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 123–130.
Tuzzahroh, F., & Laela, S. F. (2022). Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(6), 815–833. https://doi.org/10.20473/vol9iss20226pp815-833
Wibawa, G., Muttaqin, R., & Sumaryana, F. D. (2021). Multiakad Pada Lembaga Keuangan Syariah Kontemporer: Prinsip Dan Parameter Kesyari’ahannya. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 3(1). https://doi.org/10.32670/fairvalue.v3i1.691
(Silvino Violita & Handarbeni, 2019)Ahmad, N., Bello, H. S., & Hassan, Y. J. (2020). The Islamic Finance Industry and Grand Potential for Growth in the Contemporary Economy: Arousal for Dual Finances in Nigeria. Shanlax International Journal of Commerce, 8(2), 1–9. https://doi.org/10.34293/commerce.v8i2.2421
Akram, A., Sukmadilaga, C., & Nugroho, L. (2021). Urgensitas, Keadilan dan Maqasid Syariah pada Merger Bank Syariah. Human Falah, 8(2), 1–18.
Alamer, S. A. (2022). Accountability in sharia governance: is it time for sharia firms? Journal of Corporate Law Studies, 22(2), 749–781. https://doi.org/10.1080/14735970.2022.2152181
Algabry, L., Alhabshi, S. M. S. J., 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
Anam, M. K. (2019). Implementasi Audit Syariah pada Satuan Kerja Audit Internal (SKAI) di Bank Syariah. Jurnal Emanasi, Jurnal Ilmu Keislaman Dan Sosial, 2(2), 1–26.
El-Halaby, S., & Hussainey, K. (2016). Determinants of Compliance With AAOIFI Standards by Islamic Banks. International Journal of Islamic and Middle Eastern Finance and Management, 9(1), 143–168. https://doi.org/10.1108/imefm-06-2015-0074
Falikhatun, F., Wahyuni, S., Nilasakti, A. O., & Niswah, M. A. (2020). Sharia Governance and Sustainability Reporting: The Mediating Role of Financial Performance. Al-Uqud Journal of Islamic Economics, 4(2), 218. https://doi.org/10.26740/al-uqud.v4n2.p218-234
Faozan, A. (2014). Optimalisasi Peran Dewan Pengawas Syariah Pada Lembaga Keuangan Syariah. El-Jizya Jurnal Ekonomi Islam, 2(1), 23–40. https://doi.org/10.24090/ej.v2i1.2014.pp23-40
Grais, W., & Pellegrini, M. (2006). Corporate Governance in Institutions Offering Islamic Financial Services : Issues and Options (No. WPS4052). https://doi.org/10.1596/1813-9450-4052
Irwansyah, R., Sihombing, T., Endraria, E., Hidayatin, D. A., Nurzianti, R., Sari, R. P., Malau, M., Nugroho, L., Nurhayati, I., Marietza, F., Aulia, D., Zakaria, M., Awaludin, D. T., & Ardiansyah, T. (2023). AUDITING. In CV WIDINA MEDIA UTAMA. CV WIDINA MEDIA UTAMA.
Jusri, A. P. O., & Maulidha, E. (2020). Peran Dan Kompetensi Auditor Syariah Dalam Menunjang Kinerja Perbankan Syariah. Jas (Jurnal Akuntansi Syariah), 4(2), 222–241. https://doi.org/10.46367/jas.v4i2.255
Kasim, N., Sanusi, Z. M., Mutamimah, T., & Handoyo, S. (2013). Assessing the Current Practice of Auditing in Islamic Financial Institutions in Malaysia and Indonesia. International Journal of Trade Economics and Finance, 4(6), 414–418. https://doi.org/10.7763/ijtef.2013.v4.328
Khalid, A. A., Haron, H., & Masron, T. A. (2018). Competency and effectiveness of internal Shariah audit in Islamic financial institutions. Journal of Islamic Accounting and Business Research, 9(2), 201–221. https://doi.org/10.1108/JIABR-01-2016-0009
Kholid, M. N., & Bachtiar, A. (2015). Good Corporate Governance Dan Kinerja Maqasid Syariah Bank Syariah Di Indonesia. Jurnal Akuntansi & Auditing Indonesia, 19(2), 126–136. https://doi.org/10.20885/jaai.vol19.iss2.art4
Lestari, P., Susilowati, D., & Wahyudin, W. (2020). Analisis Implementasi Audit Perbankan Syariah Di Indonesia. Sar (Soedirman Accounting Review) Journal of Accounting and Business, 5(1), 1. https://doi.org/10.20884/1.sar.2020.5.1.3138
Mardiyah, Q., & Mardiyah, S. (2016). Praktik Audit Syariah Di Lembaga Keuangan Syariah Indonesia. Akuntabilitas, 8(1). https://doi.org/10.15408/akt.v8i1.2758
Nugroho, L. (2014). Challenges Sharia Microfinance Institutions: Evidence from Indonesia. EJIF – European Journal of Islamic Finance, 3, 1–6. http://www.ojs.unito.it/index.php/EJIF/article/view/793/766
Nugroho, L. (2023). Reshaping the Mindset of Halal Entrepreneurs Toward Sustainable Business: The Case of Indonesia. In Contemporary Discourse of Halal and Islamic Entrepreneurship (pp. 207–221). Springer. https://doi.org/10.1007/978-981-99-6427-7_14
Nugroho, L. (2024). Maslahah Of Islamic Banking Merger Discourses (Indonesia Case). Afro Eurasian Studies, 12(2), 14–29. https://doi.org/10.33722/afes.1280330
Nugroho, L., Badawi, A., Hidayah, N., & Ahmad, N. (2020). Pancasila (Five Principles of Indonesia Nation) Snapshot in Customer Deposit of Islamic Bank (Religion, Age and Gender Perspective of Bank Mandiri Syariah). Journal of Research in Business, 5(1), 74–95. https://dergipark.org.tr/en/pub/jrb/issue/55478/670229
Nugroho, L., Badawi, A., Nugraha, E., & Putra, Y. M. (2021). What Determines Islamic Performance Ratio of Islamic Banking in Indonesia: An Analysis Using Financing Deposit to Ratio as Moderator. SHARE: Jurnal Ekonomi Dan Keuangan Islam, 10(1), 104–123. https://doi.org/10.22373/share.v10i1.9314
Nugroho, L., & Mahroji. (2024). Dynamic Capability Theory in Islamic Bank Merger Discourse in Indonesia (Profitability , Productivity, and Efficiency Perspective). Journal of Islamic Economics, 4(2), 83–106. https://doi.org/10.55237/jie.1479747
Nugroho, L., & Mariyanti, T. (2021). Discourses of Islamic Performance Ratio Based on Tawhid String Relationship. Journal of Islamic Economics & Social Science (JIESS), 2(1), 44–52. https://doi.org/https://doi.org/10.22441/jiess.2021.v2i1.005
Nugroho, L., Meiwanto Doktoralina, C., Indriawati, F., Safira, S., & Yahaya, S. (2020). Microeconomics and Tawhid String Relation Concept (TSR). International Journal of Economics and Business Administration (IJEBA), 8(3), 293–306. https://doi.org/10.35808/ijeba/516
Nugroho, L., Melzatia, S., Nugraha, E., & Setiawan, A. (2023). Concerning Climate Change : Assessing the Potential of Islamic Business Entities to Promote Environmental Sustainability. Proceeding of The First International Annual Conference on Economics, 170–177.
Nugroho, L., Nugraha, E., & Badawi, A. (2020). The Determinant of Islamic Performance Ratio: Do Financing Deposit Ratio, Financing Quality, and Return on Asset Ratio Matters? Global Review of Islamic Economics and Business, 8(2), 113–122.
Nugroho, L., Ratnawati, N., Chaniago, N., & Firdayetti. (2024). Manajemen Pendanaan dan Pembiayaan Perbankan Syariah. Penerbit Salemba. https://books.google.co.id/books?id=p1ASEQAAQBAJ
Nugroho, L., & Tamala, D. (2018). Persepsi Pengusaha UMKM terhadap Peran Bank Syariah. Jurnal SIKAP, 3(1), 49–62.
Nugroho, L., Utami, W., & Sugiarti, D. (2023). Tawhid String Relation and Itsar Concept of Islamic Bank in Covid-19 Pandemic on Value Creation Perspective (Indonesia Evidence). Bil Turk: Journal of Economics and Related Studies, 5(1), 1–18. https://doi.org/10.47103/bilturk.1174770.1.
Nuraeni, I., Nugroho, L., & Sugiarti, D. (2024). Pelita Kajian Knowledge Based Theory dalam Aplikasi Mobile Banking Bank Syariah dan Bank Konvensional (Studi Kasus Pada Bank Syariah Indonesia dan Bank Mandiri). Pelita: Jurnal Penelitian, Terapan Dan Aplikatif, 1(2), 78–95. https://doi.org/10.22441/pelita.2024.v1i1.001
Nurdany, A., Nugroho, L., Shahirah, N. A., Nikamtuzzahra, Musyarofah, A. N., Bandiyah, A. N., Ali, J., Kurnia, R., Nafisa, A., & Putri, A. Z. (2024). DIGITAL ECONOMY DISRUPTION (Unveiling the Dynamic View of Islamic Finance, Digital Asset, Financial Crime and Cybersecurity). In Widina Media Utama. Widina Media Utama.
Putra, I., Nugroho, L., & Zulfahmi. (2024). Pelita Kajian Etika Kebajikan dan Prinsip Universalisme Islam dalam Pelayanan Rumah Sakit (Studi Kasus Rumah Sakit Umum Hartati Medical Centre, Rantauprapat, Sumatera Utara). Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 1–13. https://doi.org/10.22441/pelita.2024.v1i1.001
Rachman, A., Sunardi, S., Rahmawati, E., Jannah, L., & Billah, S. (2023). Signifikansi Peran Dewan Pengawas Syariah Dalam Menjamin Kepatuhan Syariah Pada Bank Syariah Di Indonesia. Madani Syari’ah, 6(2), 134–146. https://doi.org/10.51476/madanisyariah.v6i2.517
Ridwan, M., Zebua, R. S. Y., Abasir, M. A., Sari, I. F., Muhsin, S., Nugroho, L., Yahya, A. M., & Soeharjoto. (2023). Maqashid syariah. Getpress Indonesia.
Rizqiani, D., & Yulianto, A. (2020). The Implementation of Sharia Audit Process, Implication of Sharia Regulatory and Human Resource Aspects. Journal of Islamic Accounting and Finance Research, 2(1), 51. https://doi.org/10.21580/jiafr.2020.2.1.5220
Saidah, F. N., Nugroho, L., & Mardoni, Y. (2024). Quo-Vadis Ekonomi Syariah di Indonesia. Pelita : Jurnal Penelitian, Terapan Dan Aplikatif, 1(1), 25–36. https://doi.org/10.22441/pelita.2024.v1i1.001
Sarea, A., & Hanefah, M. M. (2013). The Need of Accounting Standards for Islamic Financial Institutions: Evidence From AAOIFI. Journal of Islamic Accounting and Business Research, 4(1), 64–76. https://doi.org/10.1108/17590811311314294
Satifa, O., & Suprapto, E. (2020). Peran Dewan Pengawas Syariah Dalam Pemenuhan Prinsip Syariah Dalam Pelaksanaan Good Corporate Governance Pada Perbankan Syariah. Jurnal Ekonomi Dan Perbankan Syariah, 2(2), 69–93. https://doi.org/10.46899/jeps.v2i2.148
Sellami, Y. M., & Tahari, M. (2017). Factors Influencing Compliance Level With AAOIFI Financial Accounting Standards by Islamic Banks. Journal of Applied Accounting Research, 18(1), 137–159. https://doi.org/10.1108/jaar-01-2015-0005
Sholikhatunnisa, S., & Alfathia Rosa, Y. (2024). Analisis Audit Dalam Perspektif Syariah. 13, 142–152.
Silvino Violita, E., & Handarbeni, G. (2019). Analisis Efektivitas Dan Tinjauan Audit Syariah Dalam Pelaksanaan Dan Pengawasan Kepatuhan Syariah Pada Bank Syariah. JRB-Jurnal Riset Bisnis, 1(1), 41–50. https://doi.org/10.35592/jrb.v1i1.8
Suryo, M., Nugraha, E., & Nugroho, L. (2019). Pentingnya Opini Audit Going Concern dan Determinasinya. Inovbiz: Jurnal Inovasi Bisnis, 7(2), 123–130.
Tuzzahroh, F., & Laela, S. F. (2022). Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis. Jurnal Ekonomi Syariah Teori Dan Terapan, 9(6), 815–833. https://doi.org/10.20473/vol9iss20226pp815-833
Wibawa, G., Muttaqin, R., & Sumaryana, F. D. (2021). Multiakad Pada Lembaga Keuangan Syariah Kontemporer: Prinsip Dan Parameter Kesyari’ahannya. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 3(1). https://doi.org/10.32670/fairvalue.v3i1.691
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