Taufik Akbar, Sepky Mardian, S. Anwar
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引用次数: 2

摘要

伊斯兰教法审计在维护伊斯兰教法合规性方面发挥着重要作用,在伊斯兰教法银行的情况下,考虑鼓励其发展。因此,审计教法上的问题带来了负面影响,甚至无法履行教法原则本身。为了克服这些问题,研究它表达了问题的优先次序和优先解决有关审计伊斯兰教法。虽然研究中使用的方法被称为分析网络过程(ANP),其中数据主要通过与专家的深度访谈获得,伊斯兰教法审计来自学者和从业者。本研究的结果从教法审计存在的问题方面认为,教法审计方面的法规和规范教法不足是主要问题。在解决审计问题方面,提出了以内部控制为主体,建立sop监督为核心的解决方案。
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Mengurai Permasalahan Audit Syariah dengan Analytical Network Process(ANP)
Shariah audit had an important role in maintaining shariah compliance for an shariaentity in this case of shariah banking considering encouraging its development todriven away. So that the problem on an audit shariah bring negative effects evenfailure in fulfilling will shariah principle itself. In order to overcome these issues ,research it expresses priorities of the problems and priorities solution pertaining toaudit shariah. While methods used in research is known as analytic network process(ANP) where the data primarily obtained through in depth interviews with expertsshariah audit derived from academics and practitioner. The result of this research fromthe 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 shariahshow that the solution regulations with its aspect which is to build sop supervision aspart of internal control to be the solution main.
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