PERAN AUDIT SYARIAH DALAM MENJAMIN KEPATUHAN OPERASIONAL BANK SYARIAH DI INDONESIA

Abstract

The development of the Islamic banking industry in Indonesia requires a supervisory system capable of ensuring that all operational activities are carried out in accordance with sharia principles. Sharia compliance is a fundamental aspect that distinguishes Islamic banks from conventional banking while also serving as a foundation for building public trust. In this context, sharia audit plays a strategic role as a supervisory mechanism to ensure the conformity of every product, contract, and business process with sharia provisions and applicable regulations. This article aims to analyze the role of sharia audit in ensuring the operational compliance of Islamic banks and to identify the challenges and efforts required to strengthen its implementation. This study employs a normative legal research method using a conceptual approach and a statutory approach, supported by a literature review. The analysis is conducted using a descriptive- qualitative method on various regulations, fatwas, sharia audit standards, and relevant scientific literature. The findings indicate that sharia audit plays an important role in monitoring the implementation of contracts, evaluating internal control systems, preventing sharia non-compliance, and strengthening the implementation of Good Corporate Governance in Islamic banks. However, the implementation of sharia audit still faces several challenges, including limited human resources, the complexity of financial products, technological developments, and the lack of optimal harmonization of audit standards. Therefore, strengthening auditor competencies, optimizing the role of the Sharia Supervisory Board, improving regulations, and utilizing technology are essential steps to enhance the effectiveness of sharia audit in supporting the establishment of an accountable, ethical, and sustainable Islamic banking system.