Sharia Audit and Shariah Compliance of Islamic Financial Institutions: A Bibliometric Analysis

ABSTRAK Penelitian ini bertujuan untuk memetakan penelitian-penelitian sebelumnya tentang audit syariah dan perannya dalam meningkatkan kepatuhan di lembaga keuangan (LKS). juga menguraikan tantangan yang dihadapi oleh LKS solusi mengimplementasikan syariah. Sebanyak 308 publikasi diperoleh dari database Google scholar, Emerald Insight, Research Gate, Crossref, Microsoft Academic and Pubmed diakses dengan perangkat lunak Publish or Perish (PoP) kurun waktu 2008-2021. Studi menerapkan analisis bibliometrik menggunakan VOSviewer, mengubah metadata menjadi visualisasi sesuai co-occurrence. Hasil penelitian menemukan bahwa telah diterapkan beberapa negara didominasi Malaysia. Sebagian besar praktik merupakan bagian fungsi internal. Audit diidentifikasi sebagai mekanisme memastikan Tantangan utama pelaksanaan antara lain: kurangnya kerangka standar menyebabkan perselisihan praktisi LKS, auditor berkualitas memiliki pengetahuan memadai terlatih baik, dianggap menciptakan masalah inefisiensi. Peran komite tata kelola dewan pengawas direkomendasikan agar lebih optimal efektivitas memberikan pembahasan komprehensif syariah, ditawarkan belajar berbagai negara. Kata Kunci: bibliometrik. ABSTRACT This study aimed to map out previous studies on sharia auditing its role in improving compliance Islamic financial institutions (IFIs). It also outlined the challenges faced by IFIs solutions implementing shariah audit. A total of publications were obtained from scholar database, which accessed using software 2008-2021 period. finds that audits have been implemented several countries, dominated Most practices are part internal function IFIs. Sharia is identified as a mechanism assure compliance. 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