Mengurai Permasalahan Audit Syariah dengan Analytical Network Process(ANP)

Abstract

Shariah audit had an important role in maintaining shariah compliance for an sharia
entity in this case of shariah banking considering encouraging its development to
driven away. So that the problem on an audit shariah bring negative effects even
failure in fulfilling will shariah principle itself. In order to overcome these issues ,
research it expresses priorities of the problems and priorities solution pertaining to
audit shariah. While methods used in research is known as analytic network process
(ANP) where the data primarily obtained through in depth interviews with experts
shariah audit derived from academics and practitioner. The result of this research from
the side of the problems of shariah audit that the regulations and the audit aspect standard shariah inadequate be the main problems. In terms of solution audit shariah
show that the solution regulations with its aspect which is to build sop supervision as
part of internal control to be the solution main.