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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin
Syahbani, Armach Dwy
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Konsep Transparansi dalam Pelaporan Keuangan Syariah Terhadap Kepercayaan Stakeholder Syahbani, Armach Dwy; Bafdah, Azkiah; Ferdiansyah, Ferdiansyah; Masyhuri, Masyhuri
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/nhsdgx61

Abstract

This study aims to analyze the concept of transparency in Islamic financial reporting and its impact on stakeholder trust in Islamic financial institutions. Transparency is understood as the presentation of financial information that is open, accurate, honest, and in accordance with Islamic principles, thus reflecting institutional accountability. In practice, Islamic financial reporting serves not only as a means of conveying economic information but also as a form of moral and spiritual accountability to the community. This study uses a qualitative approach through a literature review, examining various theories, regulations, and research findings related to transparency in Islamic financial reporting. The results show that consistent implementation of transparency can increase institutional credibility, strengthen relationships with stakeholders, and foster sustainable trust. Conversely, a lack of information disclosure has the potential to undermine stakeholder confidence in the institution's integrity and performance. Therefore, transparency in Islamic financial reporting is a crucial element in maintaining the reputation, accountability, and sustainability of Islamic financial institutions amidst the development of the modern economic system.
Co-Authors Bafdah, Azkiah Ferdiansyah Ferdiansyah Masyhuri Masyhuri