Optimization of Sharia Auidit of Islamic Financial Institutions on Employee Performance at Bank Syariah Mandiri Bondowoso

This study aims to determine the extent of the implementation of sharia audits on Islamic financial institutions in reviewing employee performance. In addition, the function of sharia audits is to control the supervision system, examining sharia financial institutions so that they remain in compliance with sharia principles in the application of audits. This research method uses descriptive qualitative methods in the assessment of the state of the research object. In the end, a conclusion will be drawn and described with a theory that is already in force and with regard to the object of research. The results of this study are the application of the concept of good corporate governance in the sharia aideit process at BSM Bondowoso where the intended concept is the application of sharia principles as compliance in the employee performance audit process applied by BSM Bondowoso, while the sharia audit process itself is reviewed from several values among fairness, partnership, openness, the application of values is carried out by the internal supervisor when conducting the audit process by the internal supervisor to all employees without fail. In the concept of good corporate governance, it is not only focused on the implementation of the sharia audit process, even BSM Bondowoso gives rewards and punishments to employees who apply sharia principles and compliance and maintain the good name and advance BSM Bondowoso and serve customers optimally and serve professionally by implementing values of siddiq, fathanah, professional as the slogan and work culture of BSM Bondowoso. It can be concluded that the implementation of sharia audits on BSM employee performance is applied to all employees without exception of sharia principles, while the concept of good corporate governance is evaluated in terms of employee performance applying the principles of justice, partnership, and openness carried out by internal supervisors. In addition, BSM Bondowoso provides rewards and punishments to employees who have helped develop BSM Bondowoso progress and work professionally and apply Siddiq Fathanah's values and professionalism in serving BSM Bondowoso customers.