DefinePK

Abstract

To improve the level of performance of sharia financial industry, Bank of Indonesia as a regulator issued a regulation number 9/1/PBI/2007 about the Rating System for Commercial Banks Based on Sharia Principles, which the Sharia financial industry should make a self - risk assessment. The purpose of this research was to produce an expert system application to detect the presence of risks on the internal audit department of Sharia financial industry. The research was divided into four stages: (a) the determination of the context, (b) the risk identification, (c) the risk analysis and evaluation, (d) the design of expert systems. Analysis of the risk assessment to Sharia financial industry used the Composite Risk Index (CRI) technique. In this research, the context was to determine the probability of risk occurrence based on the scale of importance for each indicator f rom each Sharia financial industry that would make a risk assessment. Identification was carried out to all risk variables either inside or outside the organization. There were 10 assessment variables and 54 risk indicators, consisting of 17 types of risk indicators on internal audit process Sharia financial industry. System and software design used ASP (active server pages), and in the client side (rule base) used java script language. The expert system named IPO-Srisk was designed to simplify the model operation of risk assessment on Sharia financial industry. The features on the main page consisted of “Home” and “Expert System”. “Home” provided an explanation for expert systems application. “Expert System” covered “initialization” and “assessment”. Initialization process was useful to determine the risk indicator used in Sharia financial industry and the variable groups. “Assessment” included scale determination of risk impact, scale of the risk occurrence-probability, risk level, and recommendation alternative for risk mitigation.