Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi Pada Bank Syariah di Indonesia

Authors

  • Siti Maghfiroh Universitas Islam Negeri Professor Kiai Haji Saifuddin Zuhri Purwokerto
  • Saiful Ansori UIN Siber Syekh Nurjati Cirebon
  • Tia Octavia Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto
  • Enjen Zaenal Mutaqin Universitas Islam Negeri Profesor Kiai Haji Saifuddin Zuhri Purwokerto

DOI:

https://doi.org/10.24090/ej.v13i1.12934

Keywords:

Fraud, kepatuhan syariah, mitigasi, deteksi, investigasi.

Abstract

Hingga pertengahan tahun 2024, bank syariah masih berhadapan dengan sejumlah resiko diantaranya fraud dan non performing finance (pembiayaan bermasalah). Fraud dapat dilakukan melalui dua sistem yaitu sistem digital banking dan pemberian pembiayaan. Beberapa penyebab fraud diantaranya adalah penyalahgunaan dana, manipulasi transaksi, budaya organisasi yang tidak sehat, kurangnya pengawasan dan pengendalian, rendahnya etika dan moral karyawan, serta adanya tekanan dari pihak manajemen. Penelitian ini bertujuan mengungkapkan temuan tentang bagaimana kebijakan antifraud dan audit sharia compliance sebagai upaya pencegahan fraud pada bank syariah. Hasil penelitian menunjukkan bahwa kebijakan antifraud dapat dilakukan melalui 4 pilar, diantaranya adalah pencegahan, deteksi, investigasi, dan pemantauan. Sedangkan audit sharia compliance adalah melalui penguatan sistem pencatatan keuangan, kolaborasi Dewan Pengawas Syariah, unit kerja antifraud dan auditor syariah yang bersertifikat.

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Published

26-06-2025

How to Cite

Maghfiroh, S., Ansori, S., Octavia, T., & Mutaqin, E. Z. (2025). Skema Antifraud dan Audit Sharia Compliance dalam Mitigasi Risiko Fraud: Studi Pada Bank Syariah di Indonesia. El-Jizya : Jurnal Ekonomi Islam, 13(1), 135–150. https://doi.org/10.24090/ej.v13i1.12934

Issue

Vol. 13 No. 1 (2025): el-Jizya : Jurnal Ekonomi Islam

Section

Articles

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Copyright (c) 2025 Siti Maghfiroh, Saiful Ansori, Tia Octavia, Enjen Zaenal Mutaqin

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