Abstract
This research is based on the neglect and lack of socialization of sharia auditing and sharia accounting in an era that is all digital like today. The purpose of this research is to determine the extent of the urgency of sharia auditing and accounting if it is applied in Indonesia, especially in the era of disruption like today, where the current era of disruption has created a separate challenge from the existence of sharia audits and operations which continue to experience developments in the scope of the sharia economy. especially in Indonesia. The research method used in scientific research is literature review by reviewing literature (books and journals and other articles) that support the themes to be discussed (sharia auditing and accounting). The nature of this research is descriptive-analytic using qualitative data analysis. This study resulted in the finding that the urgency of sharia auditing is needed, especially in Islamic banks or non-bank institutions such as LKS (Islamic financial institutions) in Indonesia. Sharia accounting is needed in order to increase the branding value of a company from the accounting system used to ensure the superiority of a bank or Islamic financial institution in Indonesia, especially in the era of disruption (industrial era 4.0) as it is today.
Highlights
The development of the Islamic economy in Indonesia itself has emerged several problems in the field (Society) with the dualism of systems in Indonesia related to Sharia Auditing with Conventional Auditing, as well as Sharia Accounting with Sharia Accounting in the Era of the Industrial Revolution 4.0 covering several factors as opinions (Hidayatullah and Sulhani 2018) in his research that in realizing the ASEAN Economic Community, among others, is related to Human Resources, the lack of sources of knowledge and awareness of the government in the context of issuing capital and promulgated regulations
That the purpose of this research is to find out the urgency of the comparison of sharia auditing and sharia accounting in the era of industrial revolution 4.0, where the era of disruption like today or the era where everything is digital will be a challenge in itself from the existence of sharia auditing and accounting which is developing in the scope of the Islamic economy. especially in Indonesia
From the description above, from the start of the neglect and lack of socialization of sharia auditing and sharia accounting, the conclusion results from the urgency of comparison of sharia auditing and sharia accounting in the era of industrial revolution 4.0, and to what extent the urgency of this sharia audit and accounting if applied in Indonesia, especially in this era of disruption
Summary
The development of the Islamic economy in Indonesia itself has emerged several problems in the field (Society) with the dualism of systems in Indonesia related to Sharia Auditing with Conventional Auditing, as well as Sharia Accounting with Sharia Accounting in the Era of the Industrial Revolution 4.0 covering several factors as opinions (Hidayatullah and Sulhani 2018) in his research that in realizing the ASEAN Economic Community, among others, is related to Human Resources, the lack of sources of knowledge and awareness of the government in the context of issuing capital and promulgated regulations. Socialization related to "Sharia Auditing with Conventional Auditing, as well as Sharia Accounting with Sharia Accounting in the Era of the Industrial Revolution 4.0" in Indonesia needs to be improved in order to create high competitiveness between countries, in the ASEAN scope and in the international scope. In sharia auditing we know "internal Sharia Review" where Sharia auditing must be based on the Al-Qur'an and Al-Sunnah, meaning that property is essentially the property of Allah. Where this deposit (property) must be utilized and monitored together based on financial reporting standards in general and according to financial reporting standards that exist in sharia principles. The purpose of this study is to determine the basic foundation of Sharia Auditing and Sharia Accounting in the Industrial Revolution Era 4.0
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