Analysis of the Influence of the Implementation of International Standards on the Supervision and Control Mechanisms of Islamic Financial Institutions

Authors

  • Soraya Nadira Antasari State Islamic University
  • Ratih Hardini Kusuma Putri National Dong Hwa University
  • Zaki Mubarak Antasari State Islamic University

Keywords:

International Standards, Supervision Mechanisms, Control, Islamic Financial Institutions

Abstract

This research examines the Analysis of the Influence of the Application of International Standards on the Supervision and Control Mechanisms of Sharia Financial Institutions, the aim of which is for researchers to study and understand in more depth and explain in this paper the application of international standards to the supervision and control mechanisms of Islamic financial institutions.This research is a qualitative research using a descriptive approach method. The results of this research are,The development of Islamic banking began with the sign of many Muslim thinkers who wrote about the existence of Islamic banks. The results of this literature study provide evidence of the influence of AAOIFI accounting standards in a report of Islamic Financial Institutions. Therefore, it is necessary to create harmony and harmonization related to accounting standards that have been generally accepted and implemented in various countries such as IFRS with special accounting standards for Islamic financial institutions. DPS is responsible for ensuring that all Islamic Bank products and procedures are in accordance with Islamic principles. DPS is responsible for ensuring that all Islamic Bank procedures and products are in accordance with Islamic principles.

References

Aini, I. (2019). Kebijakan Fiskal dalam Ekonomi Islam. Al-Qisthu: Jurnal Kajian Ilmu-Ilmu Hukum, 17(2), 43–50. https://doi.org/10.32694/010760

Alfiah, E. (2017). Pemikiran Ekonomi Umarbin Khattab Tentang Kebijakan Fiskal. 3(1), 54–70.

Amalia, E. (2010). Sejarah Pemikiran Ekonomi Islam. Gramata Publishing.

Anshary, A. H., Faridah, R., Qamaruddin, M., Ma’mun, M. Y., & Aseri, A. F. (2023). Positive Attitudes Towards Digital Wallets in Banjarmasin, Indonesia. Atlantis Press, 379–388. https://doi.org/10.2991/978-2-38476-052-7

Apriyani, P., Hanum, F., & Lestari, D. (2023). Manajemen Pengelolaan Keuangan Mahasiswa Penerima Beasiswa KIP Kota Medan ( Studi Kasus Mahasiswa di Kota Medan ). 01(12), 38–43.

Dahliana, D., Akbar, M. R., Agusriadi, S., & Dastia, W. E. (2023). Kontroversi Kebijakan Fiskal Non-Zakat Khalifah Umar Bin Khattab. Syar’ie : Jurnal Pemikiran Ekonomi Islam, 6(1), 59–69. https://doi.org/10.51476/syarie.v6i1.411

Faridah, R., Mamun, M. Y., Qamaruddin, M., Naimah, & Badrian. (2023). Analysis of Consumer Attitude Towards Online Transportation in Banjarmasin. Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters (ICOSTELM 2022), 54–60. https://doi.org/10.2991/978-2-38476-112-8_7

Ghozali, M., Azmi, M. U., & Nugroho, W. (2019). Perkembangan Bank Syariah Di Asia Tenggara: Sebuah Kajian Historis. Jurnal Ekonomi Syariah.

Hamid, N., Muhaimin, M., Muhari, M. D. A., Martial, T., & Munizu, M. (2023). Do Workload And OCB Affect Employee Peformance Moderated by Satisfication? Journal of Law and Sustainable Development, 11(4), e582. https://doi.org/10.55908/sdgs.v11i4.582

Hidayati, N. (2018). ‘Usyur Dan Jizyah Dalam Kajian Ekonomi Islam. TAWAZUN : Journal of Sharia Economic Law, 1(1), 73. https://doi.org/10.21043/tawazun.v1i1.4696

Hidayati, T., Umar, M., Azhari, F., & Abas, M. A. (2023). THE LEGAL CONSTRUCTION OF LICENSING AND SUPERVISION OF SHARIA MULTILEVEL MARKETING IN INDONESIAN TRADE LAW. JURISDICTIE, 13(2), 237–263. https://doi.org/10.18860/j.v13i2.17989

Hidayati, T., Umar, M., Azhari, F., & Abas, M. U. (2022). The legal construction of licensing and supervision of sharia multilevel marketing in indonesian trade law. Jurnal Hukum Dan Syariah.

Hidayatullah, M. S. (2020). Meniti Jejak Perbankan Syariah dari Klasik hingga Kontemporer. Jurnal Ekonomi &Perbankan Syariah.

Hidayatullah, M. S., Azhari, F., Yusuf, M., & Fadillah, R. (2024). Reconceptualization of Ideal Islamic Bankers in The Sharia Framework (An Effort to Create a Sharia Compliance Ecosystem). Afkaruna: Indonesian Interdisciplinary Journal of Islamic Studies, 20(1), 107–127. https://doi.org/10.18196/afkaruna.v20i1.21393

Huda, N., Dahliana, D., & Aseri, A. F. (2023). Improving The Quality of Prophetic Intelligence-Based Moral Education Programs with the CIPP Model. Eurasian Journal of Educational Research, 107(107), 1–16. https://doi.org/10.14689/ejer.2023.107.001

Ilyas, R. (2021). Peran Dewan Pengawas Syariah Dalam Perbankan Syariah. JPS (Jurnal Perbankan Syariah).

Irkhami, N. (2012). Konvergensi Keuangan Publik Islam (Ushr, Jizyah Dan Zakat) Dengan Teori Modern. Konvergensi Keuangan Publik Islam, 2, 5–6.

Kusumadewi, M. R., Aseri, A. F., & Seff, S. M. (2022). E-Procurement in the Procurement System for Goods/Services by the Government in Indonesia: Perspective of Saddu al-Dhariah. Ulul Albab: Jurnal Studi Dan Penelitian Hukum Islam, 6(1), 101–122. https://doi.org/10.30659/jua.v6i1.36682

Makiah, Z. (2021). REKONSILIASI ISLAM DAN SAINS DALAM PERSPEKTIF NIDHAL GUESSOUM. Khazanah: Jurnal Studi Islam Dan Humaniora, 19(1), 61–82. https://doi.org/10.18592/khazanah.v19i1.4150

Makiah, Z., Hasan, N., Aisyah, L., & Sodiqin, A. (2022). A CONVERGENCE IN A RELIGION COMMODIFICATION AND AN EXPRESSION OF PIETY IN HALAL CERTIFICATION. Khazanah: Jurnal Studi Islam Dan Humaniora, 20(2), 153–170. https://doi.org/10.18592/khazanah.v20i2.7113

Miles, M. B., Huberman, A. M., & Saldana, J. (2014). Qualitative Data Analysis: A Method Sourcebook. SAGE Publication.

Mubarak, Z., Faridah, R., Yuliani, R., Sukarni, S., & Fong, M. (2023). Does Sharia Dormitory Business Unit support Islamic University Sustainability? Market, Financial, and Maqashid Sharia Analysis. IKONOMIKA: Jurnal Ekonomi Dan Bisnis Islam, 8(1), 37–52. https://doi.org/10.24042/febi.v8i1.15990

Muhaimin, Subhan, M., Anshary, A. H., Azhari, F., & Haisy, N. (2023). Use of Hajj Funds for Infrastructure Development: A Review of Deposit Contract and Use of Hajj Funds. Journal of Law and Sustainable Development, 11(10), e852. https://doi.org/10.55908/sdgs.v11i10.852

Pertiwi, D. (2019). Peran Dewan Pengawas Syariah (DPS) dalam Mewujudkan Good Corporate Governance di Bank Syariah. AL-ILMI: Ekonomi Dan Perbankan Syariah.

Raharjo, R. O., & Jamal, M. (2018). Perkembangan dan Tantangan Bank Syariah di Timur Tengah. Proceeding International Conference of Afro-Asian University Forum (AAUF) on The Role of Afro-Asian University in Building Civilization,Eds.

Rasyid, M., Aseri, M., Sukarni, Aseri, A. F., & Faid, M. S. (2023). Science And Its Role In Changes In Islamic Legal Thought (An Analysis Of Changes In The Fatwa Of The Indonesian Ulema Council Due To Recent Scientific Findings). Syariah: Jurnal Hukum Dan Pemikiran, 23(2), 120–137. https://doi.org/10.18592/sjhp.v23i2.11361

Subardi, H. M. P. (2019). Kebutuhan AAOIFI Sebagai Standar Akuntansi Keuangan Syariah Dalam Harmonisasi Penyajian Laporan Keuangan. Owner: Riset Dan Jurnal Akuntansi.

Suharto, T. (2022). Konsep Penerapan Manajemen Risiko Hukum (Legal Risk) Pada Lembaga Keuangan Dan Perbankan Syariah Di Indonesia. Jurnal Ilmiah Hospitality.

Sultoni, H., & Basuki, A. (2020). Bank Syariah di Dunia Internasional. EKSYAR: Jurnal Ekonomi Syari’ah &Bisnis Islam.

Suparno, D., Tjahjawulan, I., Martodiryo, S., Anshary, A. H., Mulyono, Badrian, Indrariani, E. A., & Suwondo, T. (2023). The influence of financial literacy, digital literacy, digital marketing, brand image and word of mouth on the z generation’s interest in Islamic banks. International Journal of Data and Network Science, 7, 1975–1982. https://doi.org/10.5267/j.ijdns.2023.6.015

Syaugi, S., & Rahmah, A. (2021). Investment Decisions through Total Asset Growth toward Price to Book Value on the Jakarta Islamic Index. Muqtasid: Jurnal Ekonomi Dan Perbankan Syariah, 12(1), 63–74. https://doi.org/10.18326/muqtasid.v12i1.63-74

Wajdi, M. F., Barata, F. A., Syamil, A., Prasetyani, D., Tunjungsari, H. K., Aliyyah, I. H., Fatmawati, E., & Aseri, A. F. (2023). Exploring the role of supplier integration, customer integration on operational performance by mediating the SMEs supply chain flexibility. Uncertain Supply Chain Management, 11(4), 1851–1858. https://doi.org/10.5267/j.uscm.2023.6.006

Wulandari, F., & Mubarak, S. (2021). Islamic work ethics and lecturer performance: Mediating roles of person-organization fit and innovation in learning activities. Problems and Perspectives in Management, 19(3), 22–32. https://doi.org/10.21511/ppm.19(3).2021.03

Yuliani, R., Mubarak, Z., Arifah, A., & Hayat, A. (2023). Evaluating The Feasibility of Replacing Official Vehicle Facility (ROVF) in Balangan Regency: Case Study In Cost-Benefit Analysis. International Business and Accounting Research Journal, 7(1), 52–63.

Yusuf, M., Abduh, M. R., & Sofyani, H. (2023). Islamic bank spin-off: a systematic literature review. Journal of Accounting and Investment.

Yusuf, M., Azhari, F., Amruzi, F. Al, Wahidi, M. M. I., & Anafarhanah, S. (2023). Green Economy Financing According to Fiqh Al-Biah as Part of Maqashid Sharia. Pena Justisia: Media Komunikasi Dan Kajian Hukum, 21(1). https://doi.org/10.31941/pj.v21i1.2725

Downloads

Published

2024-09-25