Transformasi Paradigma Auditing Syariah di Era Digital melalui Integrasi Sharia Governance, Akuntabilitas, dan Keberlanjutan
DOI:
https://doi.org/10.59908/islamica.v9i2.75Kata Kunci:
auditing syariah; transformasi digital; tata kelola syariah; akuntabilitas; keberlanjutan.Abstrak
Transformasi digital telah mengubah praktik auditing syariah dari pendekatan konvensional menuju audit berbasis teknologi, namun perkembangan tersebut belum sepenuhnya diimbangi oleh penguatan landasan filosofis yang mengintegrasikan tata kelola syariah (Sharia Governance), akuntabilitas, dan keberlanjutan. Penelitian ini bertujuan merekonstruksi paradigma auditing syariah yang adaptif terhadap era digital dengan tetap berlandaskan nilai-nilai syariah. Penelitian ini menggunakan pendekatan normatif dengan metode deskriptif-analitis. Data diperoleh melalui studi kepustakaan terhadap bahan hukum primer, sekunder, dan tersier, kemudian dianalisis secara konseptual dan filosofis untuk mengkaji transformasi paradigma auditing syariah dalam perspektif tata kelola syariah (Sharia Governance), akuntabilitas, dan keberlanjutan di era digital. Hasil penelitian menunjukkan bahwa transformasi paradigma auditing syariah tidak hanya menuntut pemanfaatan teknologi digital seperti artificial intelligence, big data analytics, dan continuous auditing, tetapi juga memerlukan penguatan prinsip amanah, keadilan, transparansi, independensi, dan kepatuhan syariah sebagai fondasi utama tata kelola lembaga syariah. Kebaruan penelitian ini terletak pada pengembangan kerangka konseptual yang mengintegrasikan dimensi filosofis auditing syariah dengan transformasi digital, Sharia Governance, akuntabilitas, dan keberlanjutan dalam satu paradigma yang utuh. Kontribusi penelitian ini diharapkan menjadi landasan pengembangan teori auditing syariah sekaligus referensi bagi regulator, akademisi, auditor, dan lembaga keuangan syariah dalam membangun sistem audit yang inovatif, adaptif, dan berorientasi pada kemaslahatan.
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