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BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA

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

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

Abstract

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.

Collaboration network of the authors

40 authors · 103 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Jakarta
  • State University of Semarang
  • Sebelas Maret University
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Widodo WidodoState University of Jakarta3
Nafik SalafiyahAffiliation unknown3
Syahrul Syah SinagaAffiliation unknown2
Siti AesijahAffiliation unknown2
Tri Danu SatriaAffiliation unknown1
Udi UtomoAffiliation unknown1
Indrianna Dyah Pamarti NingrumAffiliation unknown1
Rahina NugrahaniState University of Semarang1
Eko HaryantoAffiliation unknown1
Johan SutarjoAffiliation unknown1
Malarsih MalarsihAffiliation unknown1
Fitri aji Nury astutiAffiliation unknown1
Eko SugiartoAffiliation unknown1
Achmad ZairinAffiliation unknown1
Pinta Resty AyundaAffiliation unknown1
Muhammad AdnanAffiliation unknown1
Agus CahyonoAffiliation unknown1
Gilang Ryand PrakosaAffiliation unknown1
Irwan SusantoSebelas Maret University1
Rooskartiko Bagas RahoetomoAffiliation unknown1
Nugroho KwiduraAffiliation unknown1
Eko Raharjo RaharjoAffiliation unknown1
Johan Rendra AfrihanaAffiliation unknown1
Fazri Ivan YahyaAffiliation unknown1
Bagus Adhie SaputraAffiliation unknown1
Tegar SeptianayawantoAffiliation unknown1
Mochammad Usman WafaAffiliation unknown1
Silvana Nada WidyaswaraAffiliation unknown1
Langlang HandayaniAffiliation unknown1
Teguh DarsonoAffiliation unknown1
Haydnn Caesha MaulanaAffiliation unknown1
SunarnoAffiliation unknown1
R. IndriyantoAffiliation unknown1
Indrawan Nur CahyonoAffiliation unknown1
Aditya Bagus WicaksanaAffiliation unknown1
Moh. MuttaqinAffiliation unknown1
Sheila Vallenta CiptoningtyasAffiliation unknown1
Bagus SusetyoAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://jurnal.ar-raniry.ac.id/index.php/PMI/oai, first harvested 6 Nov 2026, last seen 8 Nov 2026.
Original metadata (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>