QUALITATIVE ANALYSIS OF THE IMPLEMENTATION OF SHARIA AUDIT IN MAINTAINING COMPLIANCE IN BANK SYARIAH INDONESIA

Abstract

This study aims to analyze the implementation of risk-based Sharia audit in maintaining compliance within Bank Syariah Indonesia using a qualitative approach through a library research method. Data were collected from credible academic sources, including international journals, books, and institutional reports, and analyzed using content analysis to obtain a comprehensive understanding. The findings reveal that risk-based Sharia audit has evolved from a purely administrative function into a strategic mechanism for identifying, evaluating, and mitigating compliance risks more effectively. This approach enables auditors to prioritize high-risk areas, thereby improving the efficiency and quality of supervision. In addition, the synergy between internal auditors, the Sharia Supervisory Board, and the implementation of sound Sharia governance strengthens the overall control system in ensuring adherence to Islamic principles. However, several challenges remain, including limited auditor competencies, lack of independence, and suboptimal utilization of digital technology in the audit process. Therefore, strengthening efforts are needed through improving human resource quality, developing technology-based audit systems, and enhancing management commitment so that Sharia audit can function optimally in maintaining compliance and ensuring the sustainability of the Islamic banking industry.