Audit Board of Indonesia’s Supervision Duty Reviewed from Islamic Law Perspective for Acceleration of Sustainable Development

Palmawati   Taher; Dwi Andayani  Bs; Muhammad Rizqi  Fadhlillah

doi:10.25041/fiatjustisia.v16no2.2645

DOI:

https://doi.org/10.25041/fiatjustisia.v16no2.2645

Abstract

This paper examines the State Financial Auditing Board (BPK) of Indonesia and its parallels with the Mazhalim Region, an institution in Islamic state administration focused on safeguarding state property. Both entities share the fundamental principle of protecting wealth from excessive ambition or greed, emphasizing the Islamic concept of amar ma’ruf nahi munkaras a guiding principle for achieving a balanced life. The study explores the BPK's role in accelerating sustainable development within the framework of Islamic governance, highlighting the significance of its supervisory functions. By conceptualizing law as a social norm that governs behavior, this research focuses on compiling positive law, principles, and doctrines, as well as exploring legal discovery in concrete cases, systematic law, synchronization, legal comparisons, and legal history. Ultimately, this normative legal research seeks to provide insights into the intersection of financial auditing and Islamic principles of governance.

Keywords:

BPK, Mazhalim Region, Islamic Law

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