Research Article
The Concept of Islamic Audit: The New Perspective from Al-Ashr Value
@INPROCEEDINGS{10.4108/eai.11-10-2021.2319587, author={Andi Irfan and Iwan Triyuwono and Ali Djamhuri and Aji Dedi Mulawarman}, title={The Concept of Islamic Audit: The New Perspective from Al-Ashr Value}, proceedings={Proceedings of the 6th Batusangkar International Conference, BIC 2021, 11 - 12 October, 2021, Batusangkar-West Sumatra, Indonesia}, publisher={EAI}, proceedings_a={BIC}, year={2022}, month={8}, keywords={islamic audit; al-ashr; concept}, doi={10.4108/eai.11-10-2021.2319587} }- Andi Irfan
Iwan Triyuwono
Ali Djamhuri
Aji Dedi Mulawarman
Year: 2022
The Concept of Islamic Audit: The New Perspective from Al-Ashr Value
BIC
EAI
DOI: 10.4108/eai.11-10-2021.2319587
Abstract
This research is to find out how the audit concept is developed based on Al-Ashr perspective. This study uses the religiosus paradigm. Research method used was literature study by examining the texts of the Qur'an using the senses, mind and heart. The findings show the six premises for developing the concept of Islamic auditing. The concept of time if the purpose of human life is to return to Allah. The concept of human loss and lucky versus freedom is khalifatullah-filardh, human responsibility to Allah. The concept of faith versus moral hazard is believer must have confidence that the blessings of sustenance have been arranged by Allah. The concept of good deeds is a human act must be valuable for Allah and accompanied by a sense of faith. The concept of truth in audit is the ultimate truth is God, as muhaimin argues that the truth must lead to the ultimate truth.