OPTIMIZATION OF SHARIA AUIDIT OF ISLAMIC FINANCIAL INSTITUTIONS ON EMPLOYEE PERFORMANCE AT BANK

This study aims to determine the extent of the implementation of sharia audits on Islamic financial institutions in reviewing employee performance. In addition, the function of sharia audits is to control the supervision system, examining sharia financial institutions so that they remain in compliance with sharia principles in the application of audits. This research method uses descriptive qualitative methods in the assessment of the state of the research object. In the end, a conclusion will be drawn and described with a theory that is already in force and with regard to the object of research. The results of this study are the application of the concept of good corporate governance in the sharia aideit process at BSM Bondowoso where the intended concept is the application of sharia principles as compliance in the employee performance audit process applied by BSM Bondowoso, while the sharia audit process itself is reviewed from several values among fairness, partnership, openness, the application of values is carried out by the internal supervisor when conducting the audit process by the internal supervisor to all employees without fail. In the concept of good corporate governance, it is not only focused on the implementation of the sharia audit process, even BSM Bondowoso gives rewards and punishments to employees who apply sharia principles and compliance and maintain the good name and advance BSM Bondowoso and serve customers optimally and serve professionally by implementing values of siddiq, fathanah, professional as the slogan and work culture of BSM Bondowoso. It can be concluded that the implementation of sharia audits on BSM employee performance is applied to all employees without exception of sharia principles, while the concept of good corporate governance is evaluated in terms of employee performance applying the principles of justice, partnership, and openness carried out by internal supervisors. In addition, BSM Bondowoso provides rewards and punishments to employees who have helped develop BSM Bondowoso progress and work professionally and apply Siddiq Fathanah's values and professionalism in serving BSM Bondowoso customers.


Preliminary Background
Internal audit is a system of examination, testing, evaluation of the running of the system and the feasibility of an organization, even this system is carried out to determine the development of the organization such as the achievements and failures in an organization it self. 1 In the internal auditing process there are auditors who act as determinants of policies that have been agreed and adhered to together made by the leadership of the organization or company manager to determine the feasibility, security, effectiveness and efficiency of a company's own procedures. From the above understanding it can be seen that the internal audit function is a free valuation activity, which is contained within the organization, which is carried out by checking accounting, finance, and other activities. To provide services for management in carrying out their responsibilities. By analyzing, assessing, recommending, and making important comments on management activities, the internal auditor provides the service. Internal audit deals with all company activities, so it is not only limited to auditing accounting records.
Sharia compliance audit is a process of regular checks on compliance with all activities in Islamic financial institutions from financial statements, products, IT use, operating processes, parties and some improvement in employee performance in the Islamic financial institutions and observing the parties involved in activities sharia financial services business, documentation, and contract policy procedures that exist against sharia principles 2 .
In the general standard it is said that the independent auditor must carry out his duties carefully and thoroughly. Accuracy and thoroughness emphasize the responsibility of every audit officer working in a public accounting firm. Accuracy and equality regarding what the auditor does and | 79 Volume 2, Edisi 2, Juli -Desember 2020 how perfect the work is. Accountability explains the role and responsibilities of the examiner in carrying out checks and discipline in completing work and reporting. The quality of the results of the examiner's work can be influenced by the sense of accountability (accountability) owned by the examiner in completing the audit work. Accountability is a social psychological impetus that a person has to fulfill obligations that will be accountable to their environment.
As happened to businesses in other financial institutions, the greater the volume of business transactions, the greater the possibility of abuse of trust, especially from the insurer's side.
Therefore, Sharia Banking as one of the financial institutions based on Islamic Shari'a becomes uswah hasanah in the implementation of Good Corporate Governance (GCG). Islamic banks must be at the forefront in implementing GCG. The implementation of Good Corporate Govarnance in Islamic banks, not only increases public trust in Islamic banks, but also is part of efforts to increase public confidence in national financial institutions and banks.
Even the application of the Good Corporate Governance concept has had a positive impact on improving employee performance in providing services and ensuring compliance in this audit process. The GCG concept gives a role in providing customer performance and trust in Islamic financial institutions in terms of professional employee performance and applying principles Islamic principles.

Islamic financial institutions
Sharia audit is a system of systematic checks on all compliance based on sharia principles in financial statements, products, use of IT, operating processes, parties involved in LKS business activities, documentation and contracts and even other policies and procedures that require adherence to the Auidit is the process of gathering and evaluating an information to prove that the information is true in accordance with the existing criteria. In some audit processes there are several standards to achieve the reference and auditing process conducted by the auditor both externally and internally. Whereas internal audit is an evaluation carried out by an internal agency of the agency including supervisors and leaders. 5 Based on the above definition, we can perspective the function of the audit carried out based on the attitude of distrust or caution regarding the possibility of reports presented by the company containing incorrect information that could harm other parties who do not have the ability to access information sources. In this function referred to as "tabayyun" or check the truth of the news delivered from sources that are not trusted as the Word of God in the letter Al-Hujurat verse 6: 6

Sharia Audit Process in Islamic Financial Institutions
In Islamic financial institutions there are audits or controls on several matters relating to financial reporting, activities in an Islamic financial institution or organization based on the Qur'an and Sunnah. As for how many letters explaining the auidit or control in an institution, including Al-Surat maidah verse 8, al-ashr 1-3. 7 Before getting to know the audit system in Islamic financial institutions, there were a number of introductions of the audit system, including a multi-layered system, where a multi-system audit was conducted if several people in the Islamic financial institution themselves committed fraud that resulted in the loss of the bank or financial institution. 8 Therefore it is necessary to do an audited audit as for the implementation of the audit function there are several layers that must be prepared by Islamic financial institutions such as self-control and integrated control. 9 In qur'an has been explained a lot about self-control namely in the Qaf verses 16-18, al an'aam verse 59, Surah Yasin verse 12, Surah al-Baqarah verse 255 where the contents of the word of God above have the opinion that we do our actions and actions we are watched by God and will be accounted for in the hereafter. 10 In addition to self-control in the audit system there is also a unified control where the unified control is a set of rules that must be obeyed by all employees that have been agreed upon and set into standard procedures in an institution for the realization of a good institution of performance there are some things money must be paid attention to by employees such as dual control, dual custodian, maker approval approval, limitation, segregation of duties, verification and others. 11 The first time the term GCG was introduced around 1992. However, in Indonesia this term was only introduced in the 1999.  Property.

Application of Sharia Audit in Sharia Financial Institutions in Sharia Banking
Sharia audits carried out on Islamic financial institutions as a whole have carried out in accordance with generally accepted principles referring to | 83 Volume 2, Edisi 2, Juli -Desember 2020 Islamic principles. To be easy in carrying out audits by utilizing internal auditors. Furthermore, to realize the forms of objectivity and independence, the financial statements are also audited by an external auditor.
Internal Audit is an audit activity carried out by every financial institution in the banking system, so it is expected that by carrying out this audit activity, the activity of preparing financial statements has been carried out in accordance with the principles and procedures generally accepted both according to PSAk and the standards issued by AAOIFI. Internal audit is routinely carried out, that is, once in an accounting year period or once a year by the internal supervisor. Whereas for auditing financial statements other than being audited by internal audits, each BPRS, BSM and BMT institutions have used the services of a Public Accountant office to audit periodically at least once a year.
The form of supervision carried out by auditors in branch offices in BPRS, BSM and BMT results in the finding that in preparing and presenting financial data reports are still inaccurate, the lack of human resources in each branch office makes the auditor internal difficulties and overwhelmed in examining supporting data in compile financial reports. The role of HR performs a performance evaluation every three months, while for a comprehensive assessment of the financial statements is carried out once a year. A sufficient number of HR is very helpful to ease the internal audit task.
Although there is supervision on the BPRS, internal audit and good implementation of GCG does not mean that they must replace the roles assumed by BMT, BSM and BPRS management and do not provide guarantees if BMT, BSM and BPRS will be free from losses and crisis. From the interviews it was found that if this could arise due to other reasons, namely asymmetric information, human error, lack of clarity in implementing reward implementing Shariah complience, stakeholders will lose their trust in Islam and even the LKS itself. Therefore, this study will discuss the current practice of Shariah auditing in Indonesia. Discussions on shariah audit practices focus on four main Shariah audit issues, namely the framework, scope, qualifications and independence of Shariah auditors. This research was conducted using a survey method, in the form of a questionnaire measured by a Likert Scale to  This activity is routinely carried out in the morning. The goal is that each employee can provide input or submit ideas related to activities on the day concerned or ideas for the progress and development of the institution.
Communication that is established between superiors and subordinates is carried out directly or face to face.
Communication then in the form of sharing information about work that has been carried out and the obstacles faced by employees while completing work. If employees cannot solve work problems, then at that time also helped to find solutions together. One other form of justice is by implementing a reward and punishment system to its employees. The personnel department will periodically monitor and evaluate in order to get a conducive work culture. Punishmen are given in tiered forms according to the form of violations committed by their employees. While the award will be given to employees who have achievements and promote and maintain a good reputation for institutions.

Application of Sharia Audit in Sharia Financial Institutions
Sharia audits carried out on Islamic financial institutions as a whole have carried out in accordance with generally accepted principles referring to Islamic principles. To be easy in carrying out audits by utilizing internal auditors. Furthermore, to realize the forms of objectivity and independence, the financial statements are also audited by an external auditor Internal Audit is an audit activity carried out by every financial institution in the banking system, so it is expected that by carrying out this audit activity, the activity of preparing financial statements has been carried out in accordance with the principles and procedures generally accepted both according to PSAk and the standards issued by AAOIFI. Internal audit is routinely carried out, that is, once in an accounting year period or once a year by the internal supervisor. Whereas for auditing financial statements other

MABSYA: Jurnal Manajemen Bisnis Syariah
| 89 Volume 2, Edisi 2, Juli -Desember 2020 than being audited by internal audits, each institution, both the SRB and BMT, has used the services of a public accounting firm to audit periodically, at least once a year.
The form of supervision carried out by auditors in branch offices in BPRS and BMT results in finding that in compiling and presenting financial data reports that are still inaccurate, the lack of human resources in each branch office makes the auditor internal difficulties and overwhelmed in examining supporting data in preparing reports keunagan. The role of HR performs a performance evaluation every three months, while for a comprehensive assessment of the financial statements is carried out once a year. A sufficient number of HR is very helpful to ease the internal audit task.
Although there is supervision on the BPRS, internal audit and good implementation of GCG does not mean that they have to replace the roles assumed by BMT and BPRS management and do not provide guarantees if in the future BMT and BPRS will be free from losses and crisis. From the interviews it was found that if this could arise due to other reasons, namely asymmetric information, human error, lack of clarity in implementing reward and punishment systems and policies on company regulations.
Internal auditors carry out their professional duties in accordance with the mechanisms required by the standards set by AAOIFI and generally accepted reporting standards. Weaknesses of the audit system to be minimized by maximizing the role of good corporate governance so that social responsibility can.

Implementation of Good Institutional Governance in Islamic Banking
Specifically, the entity in carrying out its internal audit function relies on the organization to specifically ensure that risk management and overall In terms of employees to implement GCG that in each institution both in BMT and BPRS has also been going well. For example, every morning employees are required to pray together before carrying out routine activities.
Employees are given responsibility for the cleanliness of work environment, starting from the beginning of work until home from work.
Professionally, both BMT and BPRS, when managing an institution without a bail clash between superiors and subordinates. The work that is produced according to its performance is assessed and there are rules or ethics when communicating. This needs to be addressed to all employees so that misunderstandings occur when faced with several parties, both internal and external parties. The leaders and subordinates always communicate related to the condition of the company and periodically inspect by the Financial

Services Authority and Public Accountants for BPRS institutions and Public
Accountants for BMT, so that it will be easy to follow up, if found fraud and citting early on. LKS to pay more attention to social values as a form of accountability to the general public in addition to being responsible to its employees. This can be seen by the rules issued by the company to assess each individual in carrying out his duties, and is responsible for evaluating work implementation activities.

Optimization of sharia audits in
LKS has rules that serve as guidelines for carrying out its operational activities, which consist of the Decrees of the Board of Directors, Regulations, Memos and Circular Letters. The form of LKS responsibility for employees lies in controlling risk management, for example in the form of official travel activities or site reviews, providing insurance in the event of risks at work. This activity is a form of accountability and work safety and occupational health for employees.
LKS shows its responsibility related to service operations with risk mitigation, namely by not providing loans or financing if the deductions have exceeded fifty percent of the salary received each month. This is taken to consider the viability of prospective members or customers who want to apply for financing or loans in BMT and BPRS.
Fairness and equality in all parts in LKS when expressing opinions is carried out by giving direction and direction in each unit or section. This activity is routinely carried out in the morning. The goal is that each employee can provide input or submit ideas related to activities on the day concerned or ideas for the progress and development of the institution. Communication