ANALISIS KEBUTUHAN AUDIT PEMBIAYAAN PERBANKAN SYARIAH
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Abstract
Islamic banking is currently experiencing significant development due to the rapid
progress of the Islamic economy. Customers will increasingly use financial
transactions with Islamic banks. Islamic banks basically offer business financial
products in accordance with Islamic sharia principles. Therefore, it is necessary to
supervise Islamic banking to carry out financing transactions in order to stick to
sharia principles. Sharia Supervisory Board (DPS) as an institution that will strictly
supervise and ensure that banks will operate under sharia rules so that customers
have confidence in sharia banks. DPS is tasked with providing an internal report
together with the external auditor every year. The audit of financial statements is the
most crucial to ensure that the information provided will be used in decision making.
The audit is carried out by an independent external auditor who is qualified in
managing accounting. This may raise the question of whether it is relevant that
conventional auditors examine and produce audit reports for Islamic banks despite
being professional and competent. Therefore, this paper will describe the role of
Islamic financial institutions related to the analysis of sharia audit needs. Aims to
maintain the corridor of sharia principles in the application of financing to Islamic
banking in Indonesia
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