Sharia Business Management Audit (**)

The Sharia Business Management Audit course covers the concepts and techniques for assessing and evaluating the efficiency and economy of resource use in Sharia business operations, as well as assessing and evaluating the effectiveness of achieving the objectives and strategies established by Sharia business management. The ultimate learning objective is for students to be able to evaluate the economy and efficiency of resource use in operations, as well as the effectiveness of achieving the objectives and strategies established in Sharia business; to develop management audit procedures in accordance with the characteristics of Sharia business, the scope of the audit, and the objectives of the management audit; and to formulate recommendations based on the results of the management audit in a management audit report to Sharia business management in accordance with the scope of the audit and the objectives of the management audit. The course material covers the concepts of management audit, management audit methods and procedures, management audit reporting concepts, general management audit procedures, and specific management audit procedures tailored to the characteristics of the Islamic business sector. Human Resource Management focuses on recruitment, selection, orientation, placement and termination, career development, compensation, motivation, performance appraisal, quality of work life, performance improvement, and maintenance of employment relationships, including the HR Information System within the company. The learning process for this course is conducted through a blended learning approach using the flipped classroom model, which involves synchronous learning through face-to-face sessions—whether online, hybrid, or in-person—for case discussions aimed at deepening understanding of the material, and asynchronous learning via Airlangga University’s e-learning platform for self-directed study of the course materials provided by the instructor. The learning methods used in the course include problem-based learning—formulating and solving problems, either independently or in groups, related to sharia business management—as well as project-based learning, which involves preparing a report with recommendations based on the results of a management audit in a sharia business. Assessment of learning outcomes is conducted using a portfolio assessment model that incorporates various assessment methods aligned with the competencies students are expected to achieve.