Praktik audit syariah terkait dengan sharia compliance bank BCA Syariah di Surabaya = Sharia audit practice related to sharia compliance at BCA Syariah Surabaya

Juniarti, Mita (2020) Praktik audit syariah terkait dengan sharia compliance bank BCA Syariah di Surabaya = Sharia audit practice related to sharia compliance at BCA Syariah Surabaya. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini bertujuan untuk menganalis mengenai praktik Audit mengenai Kepatuhan Syariah (Sharia Compliance) pada BCA Syariah Surabaya terkait pelaksanaan kegiatan usaha dan operasionalnya berdasarkan Fatwa-Fatwa MUI dan prinsip-prinsip Syariah. Objek penelitian ini merupakan perusahaan yang bergerak dalam bidang usaha Bank Umum Syariah (BUS) yang berdiri pada 02 Maret 2010 dan mulai beroperasi pada 05 April 2020. Penelitian ini dilakukan melalui pengumpulan data yang diperoleh dari proses Interview, Dokumentasi dan Studi Pustaka. Uji kredibilitas dalam penelitian ini dilakukan dengan metode Triangulasi. Jenis Triangulasi yang digunakan adalah Triangulasi Sumber Data, Triangulasi Teori dan membercheck atau proses pengecekan data yang diperoleh peneliti kepada pemberi data hingga data tersebut dapat dinyatakan valid. Hasil penelitian menunjukkan bahwa Audit pada BCA Syariah Surabaya berperan untuk memastikan bahwa pelaksanaan operasional seperti proses transaksi dan laporan keuangan telah diakui, diukur dan dilaporkan secara akurat, memastikan bahwa manajemen BCA Syariah telah melakukan fungsi dan tanggung jawabnya sesuai dengan ketentuan Syariah, memastikan kegiatan dan tata kelola pada BCA Syariah terbentuk dan terstruktur secara efektif untuk kemudian hasil laporan tersebut diserahkan kepada Dewan Pengawas Syariah (DPS) dan Dewan Komisaris untuk pemeriksaan lebih lanjut terkait kepatuhan bank terhadap Fatwa MUI dan Prinsip Syariah. Setelah dilakukan pemeriksaan lanjutan atas laporan audit maka laporan tersebut dapat diberikan terhadap Direktur dan juga Pemegang Saham pada saat rapat umum untuk memberikan pandangan bahwa operasi pada BCA Syariah sudah dijalankan sesuai dengan aturan Fatwa, Prinsip Syariah dan juga Undang-Undang yang berlaku / This study aims to analyze the practice of auditing on Sharia Compliance (Sharia Compliance) at BCA Syariah Surabaya in relation to the implementation of its activities and operations based on MUI Fatwas and Sharia principles. The object of this research is a company engaged in the business of Islamic Commercial Banks (BUS) which was established on March 2, 2010 and began operating on April 5, 2020. This research was conducted through data obtained from the Interview, Documentation and Literature Study processes. The credibility test in this study was conducted by using the Triangulation method. The types of triangulation used are Data Source Triangulation, Theory Triangulation and member check or the process of checking data obtained by researchers to the data provider so that the data can be declared valid. The results show that the audit at BCA Syariah Surabaya has a role to ensure that the implementation of transaction processes and financial reports is accurate, tested and reported accurately, ensures that BCA Syariah management has performed its functions and responsibilities in accordance with Sharia regulations, ensures that activities and procedures are managed in BCA Syariah is formed and structured effectively so that the results of the report are submitted to the Sharia Supervisory Board (DPS) and the Board of Commissioners for further examination regarding the bank against the MUI Fatwa and Sharia Principles. After a further examination of the audit report is carried out, the report can be submitted to the Director and Shareholders at the general meeting to provide an opinion that the operations at BCA Syariah have been carried out in accordance with the Fatwa rules, Sharia Principles and also the applicable Law.

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