Lembaga keuangan syariah saat ini sangat berkembang pesat. Berdasarkan data dari Otoritas Jasa Keuangan pada tahun 2018 terdapat 34 jumlah Perbankan Syariah di Indonesia. Dari jumlah tersebut, 13 diantaranya Bank Umum Syariah (BUS) dan 21 lainnya Unit Usaha Syariah (UUS). Seiring bertumbuhnya lembaga keuangan syariah maka diperlukan pengendalian internal dalam menjalankan operasional perbankan. Penelitian ini bertujuan untuk mengetahui implementasi dan dampak internal audit syariah di BNI Syariah Branch Office Surabaya Darmo Boulevard. Penelitian ini menggunakan motode deskriptif kualitatif dan wawancara mendalam. Hasil penelitian ini menunjukan bahwa implementasi dan dampak audit internal syariah sesuai dengan standar yang berlaku. Khususnya dampak dari audit internal syariah meningkatkan efektivitas dan efisiensi dari kegiatan perbankan baik dari segi pengendalian akuntasi maupun pengendalian administratif.
Kata Kunci: Audit Internal Syariah, Audit Internal, Implementasi Audit Internal, Dampak Audit Internal
Islamic financial institutions are currently growing rapidly. Based on the data from the Financial Services Authority in 2018 there were 34 Islamic Banking in Indonesia. From this data, 13 include Sharia Commercial Banks (BUS) and the other 21 are the Sharia Business Units (UUS). As the growth of Islamic financial institutions, it requires internal control in carrying out banking operations. Therefore, this study aims to determine the implementation and impact of the internal sharia audits at BNI Syariah Branch Office Surabaya Darmo Boulevard. This study uses a qualitative descriptive method and in-depth interview. The results of this study indicate that the implementation impact of sharia internal audits are in accordance with the applicable standard. Particularly the impact of sharia internal audits increases the effectiveness and efficiency of banking activities both in terms of accounting control and administrative control.
Keyword: Sharia Internal Audit, Audit Internal, Implementation Internal Audit, Impacts of Internal Audit