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All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Sricommerce: Journal of Sriwijaya Community Services Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Eksplorasi Akuntansi (JEA) Jurnal Nusantara Mengabdi Budgeting: Jurnal Akuntansi Syariah PENG: Jurnal Ekonomi dan Manajemen International Research Journal of Business Studies
Utama, Fikri Rizki
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Peran Sistem Pengendalian Internal dalam Pencegahan Fraud Pada Bank Syariah Pratiwi, Annisa Adhelia; Septianingsih, Aulia Rahma; Amalia, Della; Utama, Fikri Rizki
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/201z6v14

Abstract

This study discusses the role of internal control systems in fraud prevention in Islamic banks. The research uses a qualitative descriptive approach to understand the implementation of internal control systems in maintaining operational effectiveness and preventing fraudulent activities within Islamic banking institutions.Data collection was conducted through documentation studies and literature reviews from journals, books, and related scientific sources. The results of this study indicate that the internal control system has an important role in preventing fraud through transaction supervision, separation of duties, authorization systems, periodic evaluations, and the implementation of operational procedures in accordance with sharia principles. Internal control systems also help management identify risks and minimize opportunities for fraud. In addition, the use of information technology systems and routine supervision supports the effectiveness of fraud prevention efforts in Islamic banking institutions. However, the study also found several obstacles in implementing internal control systems, including limited human resources, low employee awareness regarding compliance, technological developments that increase fraud risks, and weak supervision in certain operational activities. Therefore, strengthening internal control systems and increasing employee competence are important steps to support effective fraud prevention in Islamic banks.
Analisis Peran Transparansi Audit dalam Upaya Membangun Kepercayaan Nasabah Bank Syariah Anggella, Pinkan Ajeng; Salsabila, Resa; Utama, Fikri Rizki
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2026): April-Juni, Ekonomi Lingkungan dan Pembangunan Berkelanjutan
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/38vvbj20

Abstract

This study aims to analyze the role of audit transparency in building and maintaining customer trust in Islamic banks. Using a descriptive qualitative approach, data were gathered through literature reviews and in-depth interviews with seven informants, including bank customers, Islamic bank employees, and an academic. The results indicate that audit transparency, backed by rigorous supervision from the Sharia Supervisory Board (SSB), plays a crucial role in fostering security and customer loyalty by mitigating concerns over fraud and fund mismanagement. However, the effectiveness of this transparency is still hindered by technical constraints, such as overly formal and complex financial reporting language, coupled with low public audit literacy. To overcome these barriers, Islamic banks need to reform their communication strategies by designing concise infographics and conducting proactive socialization to minimize information asymmetry. This study underscores that adaptive information disclosure serves as a key pillar in sustaining the credibility and reputation of Islamic banking in Indonesia.
Co-Authors Amalia, Della Anggella, Pinkan Ajeng anggraini, Depita Einde Evana, Einde Etty Puji Lestari Fatkhur Rohman Fatriansyah, Alif Ilham Akbar Gamayuni, Rindu Rika Islam, Maruful Juniyanto, Endri Kurniawan, Umarudin Pratiwi, Annisa Adhelia Salsabila, Resa Septianingsih, Aulia Rahma Yudhistira Ardana Yudhistira Ardana, Yudhistira