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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 Indonesia Economic Journal
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): FEBRUARI-JULI
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): FEBRUARI-JULI
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.
Analisis Peran Kualitas Audit Terhadap Kinerja Keuangan PT Bank Sentral Asia Tbk Lestianingrum, Selfi Putri; Amelia , Susan; Lestari , Renata; Utama, Fikri Rizki
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/zc5chx70

Abstract

This study aims to analyze the role of audit quality on the financial performance of PT Bank Central Asia Tbk. This research uses a qualitative descriptive approach with a literature study method by collecting data from company financial reports, scientific journals, books, articles, and various references related to audit quality and financial performance in banking companies. The results of the study indicate that audit quality has an important role in maintaining the transparency of financial statements, improving the effectiveness of company supervision, and increasing investor confidence in the company’s financial condition. Audits conducted professionally and independently are able to help companies minimize errors in financial statement recording, detect financial irregularities, and improve the effectiveness of asset and capital management. In addition, audit quality is also influenced by several factors such as auditor independence, auditor competence, compliance with auditing standards, the reputation of Public Accounting Firms, and the company’s internal control system. These factors play an important role in producing objective and reliable audit reports that can support the stability and financial performance of the company. With high-quality audits, companies are able to improve the credibility of financial statements and maintain the stability of company profitability. Therefore, audit quality becomes one of the important factors in supporting the financial performance of banking companies.
Analisis Audit Kepatuhan Syariah dalam Membangun Kepercayaan Nasabah pada Bank Syariah Syafaah, Lailatul Igna; Mufidah, Lulu Il; Utama, Fikri Rizki
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6ejyp381

Abstract

Sharia compliance is the main pillar of Islamic banking integrity, yet public doubts regarding operational authenticity and auditor competency gaps remain strategic issues. This study aims to analyze the effectiveness of sharia compliance audits in building and maintaining customer trust in Islamic banks in Indonesia. The research method employed is descriptive qualitative, with data gathered through in-depth interviews with ten informants (six customers, two bank employees, and two academics) as well as a comprehensive literature review, analyzed using the Miles and Huberman model. The results indicate that regular sharia compliance audits supervised by the Sharia Supervisory Board (SSB) provide spiritual assurance and religious security for customers to avoid usury (riba). Although barriers persist regarding auditors' technical competencies and the complexity of audit report language for laypeople, transparency in report publication remains key to accountability. In conclusion, a credible sharia compliance audit aligned with excellent service quality is the most effective strategy to secure customer loyalty and foster long-term trust.
Analisis Peran Dewan Pengawas Syariah dalam Menjaga Kepatuhan Syariah pada Bank Syariah Indonesia Baturohmah, Chabi; Fadilah, Dian; Utama, Fikri Rizki
Indonesia Economic Journal Vol. 2 No. 1 (2026): JANUARI-JUNI
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/jda4n467

Abstract

The development of Islamic banking in Indonesia has shown a significant upward trend, driven by increasing public awareness of sharia-based financial systems. The establishment of Bank Syariah Indonesia as a result of the merger of state-owned Islamic banks marks an important milestone in strengthening the national Islamic banking industry. However, such growth must be balanced with optimal sharia compliance to maintain public trust. In this context, the Dewan Pengawas Syariah (Sharia Supervisory Board) plays a strategic role in ensuring that all banking operations comply with Islamic principles. This study aims to analyze the role of the Sharia Supervisory Board in maintaining sharia compliance at Bank Syariah Indonesia. The research employs a descriptive qualitative approach through literature review by examining relevant academic sources. The results indicate that the Sharia Supervisory Board plays a crucial role in operational supervision, product validation, sharia auditing, and the implementation of good corporate governance principles. Additionally, the board contributes to enhancing public trust in Islamic banking. Nevertheless, its effectiveness still faces several challenges, including limited human resource competencies and the complexity of modern financial products. Therefore, strengthening the capacity and adaptability of the Sharia Supervisory Board is necessary to ensure sustainable sharia compliance.
Co-Authors Amalia, Della Amelia , Susan Anggella, Pinkan Ajeng anggraini, Depita Baturohmah, Chabi Einde Evana, Einde Etty Puji Lestari Fadilah, Dian Fatkhur Rohman Fatriansyah, Alif Ilham Akbar Gamayuni, Rindu Rika Islam, Maruful Juniyanto, Endri Kurniawan, Umarudin Lestari , Renata Lestianingrum, Selfi Putri Mufidah, Lulu Il Pratiwi, Annisa Adhelia Salsabila, Resa Septianingsih, Aulia Rahma Syafaah, Lailatul Igna Yudhistira Ardana Yudhistira Ardana, Yudhistira