Mengurai Permasalahan Audit Syariah dengan Analytical Network Process(ANP)
Author(s) -
Taufik Akbar,
Sepky Mardian,
Syaiful Anwar
Publication year - 2019
Publication title -
jurnal akuntansi dan keuangan islam
Language(s) - English
Resource type - Journals
eISSN - 2549-3876
pISSN - 2338-2783
DOI - 10.35836/jakis.v3i2.32
Subject(s) - audit , accounting , business , compliance (psychology) , order (exchange) , process (computing) , internal audit , analytic network process , control (management) , computer science , finance , engineering , economics , operations research , management , psychology , social psychology , analytic hierarchy process , operating system
Shariah audit had an important role in maintaining shariah compliance for an sharia entity in this case of shariah banking considering encouraging its development to driven away. So that the problem on an audit shariah bring negative effects even failure in fulfilling will shariah principle itself. In order to overcome these issues , research it expresses priorities of the problems and priorities solution pertaining to audit shariah. While methods used in research is known as analytic network process (ANP) where the data primarily obtained through in depth interviews with experts shariah audit derived from academics and practitioner. The result of this research from the side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariah show that the solution regulations with its aspect which is to build sop supervision as part of internal control to be the solution main.                   Â
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