Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia

  • Rito Rito Universitas Muhammadiyah Prof. DR. HAMKA
  • Mulyaning Wulan Universitas Muhammadiyah Prof. DR. HAMKA
  • Adityo Ari Wibowo Universitas Muhammadiyah Prof. DR. HAMKA
Keywords: Fraud, International Standard for the Profesional Practice of Internal Auditing (Standards), Consultation and assurance

Abstract

Sharia Banking in Indonesia continues to strive to be able to maintain transparency and prevent fraud. The audit committee is a tool for the board of commissioners to help maintain the professionalism of the bank. Also Internal Audit or Unit of Work of Internal Audit (SKAI) in Sharia banking is needed to ensure that the company is operating in accordance with the Bank's Regulations and operational standards owned by each bank. Based on the International Standards for the Professional Practice of Internal Auditing, internal audit has a consulting and assurance role. Therefore, internal audit must have the skills, professional, independent and objective in carrying out its role. As one of the roles of assurance, internal audit can detect fraud. Fraud is an act of cheating that can be done by many groups, ranging from employees to top management that can harm the stakeholders. Several factors cause fraud, namely arrogance, competence, opportunity, pressure and rationalization. Types of fraud that can occur are corruption, misuse of assets, manipulation of financial statements and cybercrime.

Downloads

Download data is not yet available.

References

(ACFE), T. A. (2016). Report to the Nations, on accupational fraud and abuse. ACFE.

ACFE. (2016). Report to the Nations on Occupational Fraud and Abuse. United State: Association of Certified Fraud Examiners.

ACFE. (2018). Report to the Nations, 2018 Global Study on Occupational Fraud and Abuse. ACFE.

Alfian, N. (2016). Nilai-nilai Islam dalam Upaya Pencegahan Fraud. Aktiva Jurnal Akuntansi dan Investasi, Vol 1, No. 2, November 2016 , 210-211.

Amrizal. (2004). Pencegahan dan Pendeteksian Kecurangan oleh Internal Auditor. bpkp.

Anggriawan, E. F. (2014). Pengaruh Pengalaman Kerja, Skeptisme Profesional dan Tekanan Waktu terhadap Kemampuan Auditor dalam Mendeteksi Fraud (Studi Empiris pada Kantor Akuntan Publik di DIY). Jurnal Nominal, Volume III Nomor 2, tahun 2014 , 102.

Anggriawan, E. F. (2014). Pengaruh Pengalaman Kerja, Skeptisme Profesional dan Tekanan Waktu Terhadap Kemampuan Auditor dalam Mendeteksi Fraud (Studi Empiris pada Kantor Akuntan Publik di DIY). Jurnal Nominal, Volume III Nomo 2 Tahun 2014 , 105.

Aprilia. (2017). Analisis Pengaruh Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Menggunakan Beneich Model pada Perusahaan yang Meneraokan Asean Corporate Governance Scorecard. Jurnal Akuntansi Riset , 3-4.

Ardi, M. (2017). Peran Audit Internal terhadap Pelaksanaan Good Governance di Perbankan Syariah. Jurnal Syariah dan Hukum Diktum, Volume 15, Nomor 2, Desember 2017 : 169-176 , 174.

Assist. Prof. Blagica Koleva, A. P.-T. (2015). Effectiveness of Internal Audit in the Banking Sector in Macedonia. International Journal of Sciences: Basic and Applied Research (IJSBAR)(2015): ISSN 2307-4531, Volume 23, No. 1, pp.276-282 , 276.

Basuki, A. W. (2016). Studi Financial Statement Fraud pada Perbankan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomi dan Bisnis, Tahun XXVI, No. 2 Agustus 2016, 189.

Danuta, K. S. (2017). Crowe's Fraud Pentagon Theory dalam Pencegahan Fraud pada Proses Pengadaan Melalui E-Procurement. Jurnal Kajian Akuntansi , 164.

Dr. Gatot Trihargo, C. (2017). Survai Fraud Indonesia 2016. Jakarta: ACFE INDONESIA CHAPTER.

Dr. Tulus Suryanto, S. d. (2016). Konsep Pencegahan Kecurangan (Fraud) Akuntansi dalam Perspektif Islam. Yogyakarta: CV. Arti Bumi Itaran.

Drs. Sudarmo, M. T. (2008). Fraud Auditing. Bogor: Pusat Pendidikan dan Pelatihan Pengawasan BPKP.

Drs. Zainul Arifin, M. (2002). Dasar-Dasar Manajemen Bank Syariah. Jakarta: Pustaka Alvabet.

Fadila, I. (2016, April). Finansial. Diambil kembali dari bisnis website: m.bisnis.com

Fitrawansyah. (2014). Fraud & Auditing. Jakarta: Mitra Wacana Media.

IIA. (2013). Model Internal Audit Activity Charter. The Institute of Internal Auditors.

IIA. (2016). Standar Internasional Praktik Profesional Audit Internal (Standar). The Institute of Internal Auditors.

Ikhtisar. (2016, April). Fraud, Efek pada Diri Sendiri dan Perusahaan Anda. Diambil kembali dari ikhtisar: ikhtisar.com

Islands, P. a. Statement of Guidance, Internal Audit-Banks. Cayman Islands Monetary Authority.

Karyono. (2013). Forencik Fraud. Yogyakarta: CV. Andi Offset.

Moeller, R. R. (2009). Brink's Modern Internal Audit, a Common Body of Knowledge. Canada: John Wiley & Sons, Inc.

Nugroho, D. A. (2017). Pengaruh Pajak Penghasilan. Jurnal Ekonomi dan Bisnis UMP , 9.

Pua, d. B. (2017). Evaluasi Fungsi Auditor Internal dalam Pendeteksian dan Pencegahan Fraud pada PDAM AIRMADIDI. Jurnal Riset Akuntansi Going Concern 12(2), 2017, 452-469 , 467.
Rini, H. N. (2016). Analisis Faktor yang Mempengaruhi Fraud di Bank Syariah. Paper, 13.

Saputro, T. S. (2016). Konsep Pencegahan Kecurangan (Fraud) Akuntansi dalam Perspektif Islam. Yogyakarta: CV. Arti Bumi Intaran.

Setitik Nila di Perbankan Syariah. (2013, November monday). Diambil kembali dari Stabilitas: stabilitas.co.id/home/detail/setitik-nila-di-perbankan-syaiah

Sugiyono. (2005). Memahami Penelitian Kualitatif. Bandung: Alfabeta.

Tuanakotta, T. M. (2015). Audit Kontemporer. Jakarta: Salemba Empat.

UU Nomor 21 tahun 2008. (2008, July). Jakarta, Jakarta, Indonesia.

Yenita. (2015, Juni Wedenesday). Perbankan. Diambil kembali dari Perbankan: Financial.bisnis.com

Yulinartati, G. A. (2016). Pengaruh Audit Internal terhadap Kepatuhan Manajemen (Studi

Kasus di PT. Mitratanu Dua Tujuh Jember). Balance Vol. XIII No.2, Juli 2016 , 147.

Yuniarti, R. D. (2017). The Effect of Internal Control and anti-fraud awareness on fraud prevention (A Suervey on Inter-Governmental Organization). Journal of Economics, Business, and Accuntancy Ventura Vol. 20, No. 1, April-July 2017, Pages 113-124 , 122.

Yusriwarti, S. M. (2017). Pengaruh Peran Auditor Internal Terhadap Pencegahan Kecurangan pada Perusahaan Perbankan di Pekanbaru. Jurnal Akuntansi dan Keuangan, Vol. 6, No.2, Juli-Desember 2017 , 1.
Published
2019-12-29
How to Cite
Rito, R., Wulan, M., & Ari Wibowo, A. (2019). Peran Satuan Kerja Audit Internal Dalam Mendeteksi Fraud Pada Perbankan Syariah Di Indonesia. Al-Urban: Jurnal Ekonomi Syariah Dan Filantropi Islam, 3(2), 180-189. https://doi.org/10.22236/alurban_vol3/is2pp180-189
Section
Articles