Analisis Kualitas Audit Syariah di Lembaga Keuangan Syariah Bank Syariah Indonesia KCP Stabat

Abstract

Penelitian ini bertujuan untuk menganalisis kualitas audit syariah, mengidentifikasi faktor-faktor yang memengaruhinya, serta merumuskan upaya peningkatan kualitas audit pada PT Bank Syariah Indonesia Tbk KCP Stabat. Penelitian ini dilatarbelakangi oleh pesatnya perkembangan industri keuangan syariah di Indonesia yang harus diimbangi dengan penguatan sistem pengawasan guna menjamin kepatuhan terhadap prinsip-prinsip syariah serta meningkatkan kepercayaan masyarakat. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Data dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, serta diuji keabsahannya melalui triangulasi sumber. Hasil penelitian menunjukkan bahwa pelaksanaan audit syariah di BSI KCP Stabat secara umum telah berjalan sesuai standar dan prosedur yang berlaku serta mengacu pada prinsip-prinsip syariah. Namun demikian, masih terdapat beberapa kendala seperti keterbatasan kompetensi auditor dalam bidang akuntansi dan fiqh muamalah, tekanan waktu pelaksanaan audit, serta perlunya optimalisasi peran Dewan Pengawas Syariah. Faktor-faktor yang memengaruhi kualitas audit syariah meliputi kompetensi, independensi, pengalaman kerja, etika profesional, dan dukungan manajemen. Upaya peningkatan kualitas audit dapat dilakukan melalui pelatihan berkelanjutan, penguatan sistem pengendalian internal, serta peningkatan koordinasi dan pengawasan syariah.

This study aims to analyze the quality of Sharia audit, identify the factors influencing it, and formulate strategies to improve audit quality at PT Bank Syariah Indonesia Tbk KCP Stabat. The research is motivated by the rapid growth of the Islamic financial industry in Indonesia, which requires stronger supervisory mechanisms to ensure compliance with Sharia principles and to enhance public trust. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and documentation. The data were analyzed using data reduction, data display, and conclusion drawing techniques, with validity ensured through source triangulation. The findings indicate that the implementation of Sharia audit at BSI KCP Stabat has generally been conducted in accordance with applicable standards, procedures, and Sharia principles. However, several challenges remain, including limited auditor competence in both accounting and fiqh muamalah, time pressure during the audit process, and the need to strengthen the role of the Sharia Supervisory Board. Factors influencing Sharia audit quality include auditor competence, independence, work experience, professional ethics, and management support. Efforts to improve audit quality may include continuous professional training, strengthening internal control systems, and enhancing coordination and Sharia supervision mechanisms.