Tantangan Auditor Syariah: Cukupkah Hanya dengan Sertifikasi Akuntansi Syariah?

Sari Kusuma Dewi, Tjiptohadi Sawarjuwono

Abstract


ABSTRACT

The objective of this research is to propose the idea that a merely accounting certification is not sufficient for a profession of shariah auditor. Departing from this notion, the paper  applied a library research combined with an interview method to explore further the issues. The result shows that the lack of educational institutions and certification for shariah auditor in Indonesia become the reasons why people are still doubting about auditor’s competences. Shariah Accounting Certification conducted by Ikatan Akuntan Indonesia is limited to accounting technique only and has not discussed about shariah audit technique. Therefore an additional certification is needed to assess shariah auditors’ competences.

 

ABSTRAK

Tujuan dari penelitian ini adalah untuk mengusulkan gagasan bahwa sertifikasi akuntansi hanya tidak cukup untuk profesi auditor syariah. Berangkat dari gagasan ini, artikel diterapkan riset perpustakaan yang dikombinasikan dengan metode wawancara untuk menyelidiki lebih lanjut masalah-masalah. Hasil penelitinian ini menunjukkan bahwa kurangnya lembaga pendidikan dan sertifikasi bagi auditor syariah di Indonesia menjadi alasan utama mengapa orang masih meragukan kompetensi seorang auditor syariah. Sertifikasi akuntansi syariah dilakukan oleh Ikatan Akuntan Indonesia terbatas hanya pada teknik akuntansi saja dan tidak menyinggung aspek audit syariah. Oleh karena itu diperlukan sertifikasi tambahan mengenai kompetensi audit syariah.


Keywords


Islamic financial institution; shariah auditor; shariah auditor certification

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References


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DOI: https://doi.org/10.24815/jdab.v6i1.10903

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