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BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA

Jurnal Al-Ijtimaiyyah · Vol. 6 No. 2 (2025) · hlm. 17–28

DOI
10.22373/al-ijtimaiyyah.v6i2.7205
ISSN
2461-0755, 2654-5217
Terbit
2025-10-27
Penerbit
Universitas Islam Negeri Ar-Raniry Banda Aceh
Bahasa
eng
Lisensi
creativecommons.org/licenses/by-sa/4.0

Abstrak

The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit.

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9 penulis · 14 tautan kepenulisan bersama · 4 lintas organisasi

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  • Sunan Kalijaga State Islamic University Yogyakarta
  • Yogyakarta State University
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Rekan penulisOrganisasiArtikel bersama
Sururi SururiAfiliasi tidak diketahui1
Nunung NurlaelaAfiliasi tidak diketahui1
Dian PrehatinSunan Kalijaga State Islamic University Yogyakarta1
Muh Zaitun ArdiSunan Kalijaga State Islamic University Yogyakarta1
Syaefullah SyaefullahSunan Kalijaga State Islamic University Yogyakarta1
Rahmatullah RahmatullahSunan Kalijaga State Islamic University Yogyakarta1
Viant Anggi SaputraYogyakarta State University1

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Sumber metadata: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/PMI/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en">BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA</dc:title>
	<dc:creator xml:lang="en">Sembilan, Bunga Thuba</dc:creator>
	<dc:creator xml:lang="en">Haryono, Slamet</dc:creator>
	<dc:description xml:lang="en">The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literature study. The research results obtained in overcoming the problem of Islamic auditing in Indonesia, namely by increasing the number of institutions and improving the materials in auditor training, forming a framework and regulation, forming cooperation between academics and practitioners and adopting related rules, materials, etc. from suitable foreign countries applied in Indonesia.Keywords: Bulak Sumur Framework, Sharia Audit.</dc:description>
	<dc:publisher xml:lang="en">Universitas Islam Negeri Ar-Raniry Banda Aceh</dc:publisher>
	<dc:date>2025-10-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://jurnal.ar-raniry.ac.id/index.php/PMI/article/view/7205</dc:identifier>
	<dc:identifier>10.22373/al-ijtimaiyyah.v6i2.7205</dc:identifier>
	<dc:source xml:lang="en">Jurnal Al-Ijtimaiyyah; Vol. 6 No. 2 (2020); 17-28</dc:source>
	<dc:source>2461-0755</dc:source>
	<dc:source>2654-5217</dc:source>
	<dc:source>10.22373/al-ijtimaiyyah.v6i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://jurnal.ar-raniry.ac.id/index.php/PMI/article/view/7205/4963</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2020 Bunga Thuba Sembilan, Slamet Haryono</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>