Jurnal Nasional Terakreditasi
PERANAN AUDITOR SYARIAH PADA SISTEM JAMINAN HALALDI BANK SYARIAH(Studi Kasus Perbankan Syariah Indonesia)
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AbstractThis article aims to provide a description of the role of auditors Sharia halalassurance system in Islamic banking in Indonesia.. Syariah banking is as financeinstitution should be checked and experimented smartly, product, and it’soperational by an independent institution that is an “syariah auditor” and shouldbe paid an attention by syariah auditor that is the finance report of Syariah bank,SOP (System Operating Procedures), Syariah Human resoource (HR), Syariahmonitoring Council, and structure of syariah product. The moitorig of syari’ahbank as well as monitored byinternal or external syari’ah auditor, while theguarantee in Islamic law divided into two their consisted of : personal guaranteeand property guarantee and known as “kafalah or rahn”. The institution thatcontrol or monitor that’s internal or external syariah auditor should do thesyariah internal review that was done by syariah compliance officer, that controlor monitor the syari’ah compliance and decision ”fatwa”, instruction, guideline,that issued by Syariah monitoring Council in that finance institution. Syariahreview, internal of syariah review and syariah auditing is an important process toensure the halal guarantee system to the operational activity of syariah financeinstitution and it’s syariah products. The report and recomendation from theSyariah monitoring Council willbe given to National Syariah monitoring Councilas the consideration
Detail Information
| Penulis |
Malahayatie - Personal Name
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|---|---|
| NIP/NIDN/NIM | |
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| Language |
Indonesia
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| Publisher | Jurnal JESKaPe : Fakultas Ekonomi dan Bisnis IA., 2018 |
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| Subject(s) | |
| No Panggil |