Scripta Economica: Journal of Economics, Management, and Accounting
Vol 1 No 1 (2025): Scripta Economica: Journal of Economics, Management, and Accounting

Peran Akuntansi Syariah Dalam Meningkatkan Kepercayaan Publik Melalui Nilai Keadilan Dan Kemaslahatan Lembaga Keuangan Islam

Evi Irawati Aisya. A (Unknown)
Putri Ameliah (Unknown)
Nur Aipa (Unknown)
Masyhuri, Masyhuri (Unknown)



Article Info

Publish Date
30 Jul 2025

Abstract

This study examines the strengthening of Islamic accounting practices in enhancing public trust through improvements in sharia compliance, governance quality, and transparency within Islamic financial institutions. Using a descriptive qualitative approach supported by literature analysis and simulated data for the 2022–2024 period, the research highlights significant progress in key indicators, including audit quality, contract compliance, governance effectiveness, financial performance disclosure, and social responsibility reporting. The findings reveal that Islamic financial institutions increasingly integrate ethical principles, justice, and maslahah into their reporting and operational practices, leading to more credible, consistent, and accountable financial information. This enhancement fosters stronger stakeholder confidence, reduces information asymmetry, and promotes sustainable institutional performance. Furthermore, the study emphasizes that Islamic accounting cannot be separated from its ethical foundations, as these values function as the core elements driving transparency and good governance. Overall, this research demonstrates that continuous improvement in sharia governance and disclosure practices serves as a critical factor in achieving long-term trust and resilience within the Islamic financial sector.

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Journal Info

Abbrev

scripta-economica

Publisher

Subject

Economics, Econometrics & Finance

Description

Scripta Economica: Jurnal Ekonomi, Manajemen, dan Akuntansi adalah jurnal ilmiah yang menerbitkan artikel penelitian, studi empiris, dan tinjauan teoretis di bidang ekonomi, manajemen, dan akuntansi. Jurnal ini bertujuan untuk menjadi platform akademis bagi para peneliti, dosen, mahasiswa, dan ...