Pengaruh Sistem Pengendalian Akuntansi dan Pengendalian Dewan Pengawas Syariah Terhadap Kinerja Bank Syariah (Studi Empiris pada Bank Syariah Kantor Wilayah Sumatera Utara)

Sukma Lesmana, Lufriansyah Lufriansyah

Abstract


Penelitian ini bertujuan untuk menguji pengaruh sistem kontrol akuntansi dan kontrol dewan pengawas syariah terhadap kinerja bank syariah kantor regional Sumatera Utara. Setiap entitas bisnis termasuk bank syariah dalam mencapai kinerja diharapkan untuk menerapkan sistem kontrol, terutama sistem kontrol formal yang menggunakan akuntansi keuangan dan informasi anggaran. Responden yang mengisi kuesioner untuk variabel penelitian ini adalah kepala kantor regional dan manajer / kepala departemen keuangan kantor regional bank syariah di Sumatera Utara. Hasil penelitian ini menjelaskan bahwa sistem kontrol akuntansi sebagai alat kontrol formal untuk semua perusahaan, termasuk bank syariah, memiliki pengaruh yang signifikan terhadap kinerja perbankan syariah berdasarkan prinsip syariah. Hasil penelitian ini juga membuktikan bahwa untuk mencapai kinerja bank syariah berdasarkan maqasid syariah, manajemen harus memaksimalkan penggunaan sistem kontrol akuntansi dan kontrol dewan pengawas syariah dalam mencapai kinerja bank syariah berdasarkan maqasid syariah.

Keywords


Performance, Sharia Bank, Accounting Control System, Sharia Supervisory Board Control, sharia Maqasid

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DOI: https://doi.org/10.30596/jrab.v19i1.3318