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MODEL SISTEM PENGENDALIAN INTERN PEMBIAYAAN BERBASIS BAGI HASIL PADA BANK SYARIAH
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| Author | BUNYAMIN (Tim: Ketua) |
| ID | 202.710.182 |
| Published Date | 01-01-1900 |
Abstract
-Rapid changes on Islamic bank business orientation from more margin-based financing to profit-sharing based financing which is the core business of Islamic banks offered challenges. One of the unique challenges contributed by the banks is the existence of adequate internal control systems to reduce risks from profit-sharing based financing and to increase its performance in the frame of the effective banks practices. A survey and an in-depth interview on the management of IndonesianIslamic banks, customers, and academia were conducted to have an insight about the possibility to create model for internal control system that is fit with the Islamic banks' characteristics. In doing so, the internal control system promoted by COSO framework (Committee of Sponsoring Organizational of the Treadway Commissions) was adopted to expand the model. The ezpanded model was then used as a benchmark for the existing internal control system used by the banks. The results offered a model of internal control system that is fit with the Islamic banks. The model covers five components of COSO (the control environment, risk assessment, control activities, information and communication and monitoring) in which each comoponent elaborates sharia laws. The result also showed variation with respect to the adoption of COSO's elements.