Enhancing Accountability through Artificial Intelligence: Evidence from Islamic and Conventional Banking Customers

Rusmini Creative (Universitas AL falah Asuuniyah Kencong Jember)
Faried Kurnia Rahman (Universitas Sains Indonesia)
Umi Suswati Risnaeni (Universitas Islam Syarifuddin)

LAN TABUR: JURNAL EKONOMI SYARIAH
Vol. 8 No. 1 (2026): September

Artificial intelligence (AI) has significantly reshaped the banking industry and is increasingly important in influencing perceived accountability. Nevertheless, perceptions of accountability are not identical. Customers of Islamic banks are more likely to associate accountability with adherence to Sharia principles, ethical values, and fairness, whereas customers of conventional banks tend to focus more on system efficiency, reliability, and technological performance. This study analyses how AI-driven features affect accountability based on survey data. Furthermore, it also examines if Islamic banking customers affects perceived accountability.