Model Perikatan Kaji Ulang Ektern Tata Kelola Syariah: Studi Eksploratif Implementasi POJK No.2 Tahun 2024 Pada Bank Umum Syariah dan Unit Usaha Syariah

Adi Rasidi, Sepky Mardian, Sigit Pramono

Abstract


Penelitian ini mengkaji model penugasan yang paling tepat untuk pelaksanaan external sharia review oleh akuntan publik dan kantor akuntan publik yang terdaftar di OJK. Dengan menggunakan desain kualitatif eksploratori, data diperoleh melalui wawancara pakar serta telaah regulasi OJK, standar profesional, dan literatur akademik. Analisis difokuskan pada interpretasi regulasi, karakteristik jenis penugasan, kesiapan profesi akuntan publik, serta prasyarat implementasi yang efektif. Mengingat external sharia review merupakan mandat regulasi yang baru diperkenalkan, masih terdapat ambiguitas konseptual dan praktis di kalangan praktisi, sementara OJK terus menyempurnakan kerangka pengawasannya. Temuan menunjukkan bahwa attestation engagement dengan limited assurance merupakan model yang paling tepat karena evaluasi atas sharia governance merupakan asersi manajemen yang memerlukan verifikasi independen. Model ini memperkuat konsistensi, memperjelas pembagian tanggung jawab, dan meningkatkan nilai pengawasan syariah bagi para pemangku kepentingan.


Keywords


kaji ulang ekstern; perikatan atestasi; tata kelola syariah; akuntan publik; OJK.

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References


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DOI: http://dx.doi.org/10.21043/aktsar.v9i1.36421

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