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ABSTRACT
This study aims to discover and know the issues and challenges the competence of the
shariah supervisory board in Indonesia. Given the inequality between sharia
accounting competence. The discussion of this study will combine engineering library
research with interviews with practitioners and academics who work in auditing
sharia. The results of this study discovered that there are three issues related to the
competence of shariah supervisory board in Indonesia, which is, 1) Unbalance the
competency of the shariah supervisory board in accounting and finance with
competence in the field of sharia, 2) Certification shariah supervisory board in
Indonesia has not been optimal, 3) Still lack a college that provides programs of study
sharia accounting so that the shariah supervisory board there is still limited. Referring
to the issue of the things that are a challenge related to the competence of auditors of
sharia in Indonesia, which is, In terms of the challenges of 1) Upgrading the
competence of the shariah supervisory board, 2) Cooperation between DSN-MUI with
the FSA in creating shariah supervisory board certification, 3) Educational institutions
are able to meet the needs of related industries shariah supervisory board.
Keywords: competence, Shariah Supervisory Board; Islamic financial
institution
1. PENDAHULUAN
2. TELAAH LITERATUR
2.3 KOMPETENSI
3. PEMBAHASAN
5. DAFTAR PUSTAKA