Optimizing the Function of Sharia Audit in Maintaining the Integrity of Islamic Financial Institutions: A Study on the National Zakat Agency (BAZNAS) of Pekanbaru City

Abstract

This study examines the issue of how to optimize the function of Sharia audit in maintaining the integrity of Islamic financial institutions, with a focus on the Badan Amil Zakat Nasional (BAZNAS) of Pekanbaru City, amid the increasingly complex and dynamic development of the financial system. The main problem addressed is how the role of Sharia audit ensures institutional operational compliance with Sharia principles and what efforts can be made to enhance its effectiveness. The research questions include how the Sharia audit function is implemented in BAZNAS Pekanbaru as a zakat management institution, what challenges are encountered in its implementation, and what optimization strategies can be applied. This study employs a descriptive qualitative method with a literature review approach, analyzing various sources such as journals, books, and relevant academic literature. The findings indicate that Sharia audit plays a significant role not only as a technical supervisory tool but also as a guardian of values, ethics, and public trust in Islamic financial institutions, particularly in the management of zakat funds at BAZNAS Pekanbaru. Furthermore, the study identifies several key challenges in the implementation of Sharia audit, including limited human resources, rapid digital technological developments, and the complexity of zakat fund management. Therefore, optimizing the Sharia audit function is necessary through improving auditor competencies, strengthening regulatory frameworks, and utilizing more adaptive technologies. In conclusion, Sharia audit serves as a strategic element in maintaining the integrity and sustainability of Islamic financial institutions, especially within BAZNAS Pekanbaru.