Sharia Audit (**)

The Sharia Audit course covers the concepts and principles of Sharia compliance audits for Sharia financial products at Sharia financial institutions and Islamic social finance institutions, based on the fatwas of the National Sharia Council of the Indonesian Ulema Council (DSN-MUI). The ultimate learning objective is for students to be able to evaluate the Sharia compliance of Sharia financial products, develop Sharia audit procedures, and formulate audit findings in the form of an opinion in a Sharia compliance audit report. The course material covers the basic concepts and principles of Sharia auditing, Sharia audit methodology, procedures and techniques for gathering Sharia audit evidence, Sharia audit programs and procedures, as well as the concepts of reporting Sharia audit results and ethics for Sharia auditors. The learning process for this course is conducted through a blended learning approach using the flipped classroom model, which combines synchronous learning via face-to-face sessions—whether online, hybrid, or in-person—for case discussions to deepen understanding of the material, with asynchronous learning through Airlangga University’s e-learning platform for self-directed study of the course materials provided by the instructor. The teaching method used in the course is case-based learning, which involves formulating problems and finding solutions—either independently or in groups—based on case studies provided by the instructor. The course also employs project-based learning, which involves developing audit procedures and compiling the results of Sharia audit examinations. Assessment of learning outcomes is conducted using a portfolio assessment model that incorporates various assessment methods in accordance with the competencies that students are expected to achieve.