PENG: Jurnal Ekonomi dan Manajemen
Vol. 3 No. 2 (2026): FEBRUARI-JULI

Analisis Peran Transparansi Audit dalam Upaya Membangun Kepercayaan Nasabah Bank Syariah

Anggella, Pinkan Ajeng (Unknown)
Salsabila, Resa (Unknown)
Utama, Fikri Rizki (Unknown)



Article Info

Publish Date
21 May 2026

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.

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Journal Info

Abbrev

peng

Publisher

Subject

Economics, Econometrics & Finance

Description

Mengusung moto "Sinergi Pengetahuan untuk Kemajuan Ekonomi" adalah jurnal peer-review yang fokus di bidang Ekonomi Murni, Kependidikan Ekonomi, Manajemen, Kewirausahaan, Akuntansi, Ekonomi Islam dan bidang lainnya yang relevan dengan ekonomi yang belum pernah dipublikasikan dalam jurnal ...