Pemahaman Akuntabilitas dan Sistem Pengendalian Intern dalam Mekanisme Pengendalian Internal Perbankan Syariah (Studi Kasus Pada Bank Syariah X)  

Oleh:

Dewi, Nurul H. U.

Jenis: Article from Journal - ilmiah nasional - terakreditasi DIKTI
Dalam koleksi: Journal of Economics, Business, & Accountancy: ventura vol. 10 no. 3 (Dec. 2007), page 1-28.
Topik: Accountability; Internal Control System; Shari'a

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: VV5.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The aim of this research is to study the understanding of accountability and internal control system in shari'a banking internal control mechanism. This research is conducted at banking that using shari'a system to observe the internal control system practice which not only must be accord with management policy, but also with shari'a principle. This research use single case study approach. Research methodology of this research basically covered the technique of intake of data and practical formulation concept. So that, this research need the interaction between researcher with research object which having interactive character to comprehend object reality. This matter especially conducted by interview and documentation. Its result is the mechanism of internal control system at Surabaya shari'a bank "X" have walked effectively as according to accountability which became burden, that are not only to human being but also to God. This research also find that the function of shari'a supervisory board in Indonesia in execute observation of compliance of shari'a not yet optimal because meaning of compliance of shari'a that required only limited according to product and marketing of shari'a law.

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