N. I. Prakosa, Lutfi Zuchri
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引用次数: 3

摘要

本研究旨在解决伊斯兰教商业实体实际做的事情与应该做的事情之间的不平衡。本研究将制定一个理想的概念,涉及公司结构之外的独立方——本研究中建议的独立方是注册伊斯兰教法会计师(APSB) ——根据印度尼西亚普遍接受的伊斯兰教法商业惯例原则(PPBSBUI)评估伊斯兰教法商业实体实践的公平性。然后希望不再有公众对伊斯兰教商业实体的 - œshariahâ -”标签的欺骗,伊斯兰教商业实体的伊斯兰公司治理也能实现。
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MENGGAGAS KONSEP PENERAPAN SHARIAH COMPLIANCE AUDIT: SEBUAH UPAYA PENCAPAIAN ISLAMIC CORPORATE GOVERNANCE
This research is aimed to give solution over the imbalance that happened between the practices that shariah business entities actually do and those that should be done. This research will formulate an ideal concept regarding shariah compliance audit which involves independent party outside the company structure—the independent party suggested in this research is Certified Shariah Public Accountant (APSB)—who will assess the fairness of shariah business entity practices in accordance with Indonesian Generally Accepted Principals of Shariah Business Practices (PPBSBUI). Then hopefully there would be no more public deception upon “shariah” label on shariah business entities and the islamic corporate governance on shariah business entities will be accomplished as well.
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来源期刊
自引率
0.00%
发文量
21
审稿时长
10 weeks
期刊最新文献
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