Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi

Vol. 25 No. 8 (2026): Musytari: Neraca Manajemen, Akuntansi, dan Ekonomi, ISSN 3025-9495
Articles

STRATEGI MANAJEMEN BANK SYARIAH DALAM MENGHADAPI AUDIT KESEHATAN BANK BERBASIS CAMELS: PENDEKATAN KUALITATIF

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  • Muhammad Lucky Ash-Shiddieqy,
  • Muhammad Rafiiel Anshori,
  • Muhammad Fadhil Hasbulloh
Muhammad Lucky Ash-Shiddieqy
Universitas Islam Tribakti
Muhammad Rafiiel Anshori
Universitas Islam Tribakti
Muhammad Fadhil Hasbulloh
Universitas Islam Tribakti
DOI: https://doi.org/10.2238/m6n4xc07

Published 2026-07-01

Keywords

  • Bank Soundness Audit,
  • Islamic Banking,
  • CAMELS,
  • Management Strategy,
  • Library Research,
  • Corporate Governance.
    • ...More
    Less

How to Cite

STRATEGI MANAJEMEN BANK SYARIAH DALAM MENGHADAPI AUDIT KESEHATAN BANK BERBASIS CAMELS: PENDEKATAN KUALITATIF. (2026). Musytari : Jurnal Manajemen, Akuntansi, Dan Ekonomi, 25(8). https://doi.org/10.2238/m6n4xc07

Abstract

Bank soundness audits constitute an essential instrument for maintaining the stability, sustainability, and governance of Islamic banking institutions. As risks become increasingly complex and regulatory environments continue to evolve, the success of bank soundness audits is no longer determined solely by the achievement of financial performance indicators but also by the effectiveness of management strategies in preparing organizations for the Capital, Asset Quality, Management, Earnings, Liquidity, and Sensitivity to Market Risk (CAMELS)based audit process. This study aims to analyze the management strategies employed by Islamic banks in preparing for CAMELS-based bank soundness audits and to develop a conceptual model explaining the relationship between management strategies and the implementation of each CAMELS component. The research adopts a qualitative approach using the library research method through a critical analysis of scholarly journal articles, academic books, regulatory documents, and official publications issued between 2021 and 2026. Data were analyzed using content analysis and thematic analysis to identify the major themes emerging from the literature. The findings reveal five key management strategies that support successful bank soundness audits: strengthening Good Corporate Governance, optimizing internal control systems, enhancing human resource competencies, digitalizing audit systems, and integrating risk management practices. These five strategies interact synergistically to reinforce the implementation of all CAMELS components, with the Management component emerging as the most dominant element because it integrates corporate governance, Sharia compliance, internal controls, and risk management. This study proposes a conceptual model positioning management strategy as the fundamental driver of successful Islamic bank soundness audits. The findings contribute theoretically to the development of the Islamic banking audit literature and provide practical guidance for bank management, auditors, and regulators in enhancing governance effectiveness and maintaining sustainable bank soundness.
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