AUDITOR SYARIAH APAKAH CUKUP DENGAN SERTIFIKASI AKUNTANSI SYARIAH?

Authors

  • Liva Fatrianda Sekolah Tinggi Ekonomi Islam SEBI
  • Shabrina Syifa Qolbiyah Sekolah Tinggi Ekonomi Islam SEBI
  • Salma Rodliyatu Zalfa STEI SEBI

DOI:

https://doi.org/10.54964/liabilitas.v9i1.407

Abstract

The purpose of this research is to present the view that accounting certification alone is insufficient for the practice of Islamic auditors. With this rationale, the article employs the Systematic Literature Review (SLR) method to further investigate related issues. The findings of this research indicate that the lack of dedicated education institutions and certifications for Sharia auditors in Indonesia is a key reason why the competence of Sharia auditors is still in doubt. The Sharia accounting certification provided by the Indonesian Institute of Accountants is limited to the technical aspects of accounting and does not encompass Sharia audit aspects. Therefore, additional certification focusing on Sharia audit competence is deemed necessary.

 

 

References

Dewi, S. K., & Sawarjuwono, T. (2019). Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah? Jurnal Dinamika Akuntansi Dan Bisnis, 6(1), 17–28. https://doi.org/10.24815/jdab.v6i1.10903

Gunawan, M. (2023). Praktik dalam Audit dan Peran Auditor Syariah (Karakteristik, Konseptual, dan Tantangan). Konferensi Ilmiah Akuntansi.

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

Utami, S. (2021). Auditor Syariah Dengan Sertifikasi Syariah (Analisis Peluang dan Tantangan). Jurnal Akunsyah: Jurnal Akuntansi & Keuangan Syariah, 1(2), 81–96.

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Published

2024-02-02

How to Cite

Liva Fatrianda, Shabrina Syifa Qolbiyah, & Zalfa, S. R. (2024). AUDITOR SYARIAH APAKAH CUKUP DENGAN SERTIFIKASI AKUNTANSI SYARIAH?. Jurnal Liabilitas, 9(1), 50–57. https://doi.org/10.54964/liabilitas.v9i1.407