Kompetensi Auditor Internal Syariah pada Baitul Maal wat Tamwil (BMT): Tantangan dan Strategi Pengembangan SDM
DOI:
https://doi.org/10.53515/alqodiri.v24i2.63Keywords:
Audit Syariah, Auditor Internal Syariah, BMT, Kompetensi Auditor, Pengembangan SDM , Shariah ComplianceAbstract
Perkembangan Baitul Maal wat Tamwil (BMT) sebagai lembaga keuangan mikro
syariah menuntut penguatan tata kelola yang akuntabel dan sesuai prinsip syariah,
terutama melalui optimalisasi fungsi audit internal syariah. Namun, dalam
praktiknya, kompetensi auditor internal syariah pada BMT masih menghadapi
berbagai kendala, seperti keterbatasan sumber daya manusia, rendahnya akses
pelatihan dan sertifikasi, serta belum optimalnya implementasi audit syariah.
Penelitian ini bertujuan untuk menganalisis kompetensi ideal auditor internal
syariah pada BMT, mengidentifikasi tantangan utama yang dihadapi, serta
merumuskan strategi pengembangan sumber daya manusia yang relevan dengan
karakteristik lembaga keuangan mikro syariah. Penelitian menggunakan metode
kualitatif dengan pendekatan library research melalui analisis berbagai artikel
ilmiah, buku akademik, regulasi, dan penelitian terdahulu yang berkaitan dengan
audit syariah, kompetensi auditor, dan tata kelola BMT. Hasil penelitian
menunjukkan bahwa kompetensi auditor internal syariah BMT harus dibangun
secara integratif melalui tiga dimensi utama, yaitu kompetensi syariah, kompetensi
audit teknis, dan kompetensi kontekstual BMT. Penelitian ini juga menemukan
bahwa pengembangan kompetensi auditor masih menghadapi tantangan
struktural, kelembagaan, sumber daya manusia, dan regulasi yang memengaruhi
efektivitas audit internal syariah. Untuk mengatasi permasalahan tersebut,
penelitian ini menawarkan strategi pengembangan SDM melalui pendekatan
makro, mikro, pemanfaatan teknologi, serta penguatan jejaring kelembagaan.
Kebaruan penelitian terletak pada pengembangan model kompetensi integratif
auditor internal syariah BMT yang dapat menjadi acuan dalam penguatan kapasitas
auditor dan tata kelola lembaga keuangan mikro syariah di Indonesia.
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