Electronic Resource
Sharia Audit and Sharia Compliance of Islamic Financial Institutions (IFI) - A Bibliometric Analysis
This study aims to map out previous studies on sharia auditing and its role in
improving Sharia compliance, especially in Islamic financial institutions. In this
study will use a qualitative method with a biblimetric approach to analysis. The
data used are secondary data in the form of journals and previous research
obtained from online searches accessed through Publish or Perish (PoP) software
and data processing using Vosviewer software. Obtained 308 journals using
search keywords from each research question. The results show that sharia audits
have been carried out in Islamic financial institutions, especially Islamic banks in
various countries such as Malaysia, Indonesia, Bahrain, Bangladesh, Pakistan and
Iraq. Sharia audit is very influential with Islamic financial institutions that is
related to sharia compliance. There are challenges faced in the implementation of
sharia audit such as competency, dispute, gaps, qualification, and sharia training.
To overcome the challenges faced and to get the implementation of sharia audit
effectively, it is necessary to have the role of various parties, competencies,
frameworks.
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