Pengaruh Kualitas Layanan Akuntansi Syariah Terhadap Kepercayaan Nasabah Bank Syariah
DOI:
https://doi.org/10.61132/santri.v2i6.1005Keywords:
Accounting, Sharia, Trust, CustomerAbstract
This study aims to examine the effect of Islamic accounting service quality on customer trust in the context of Islamic banking. This literature study identifies key factors in enhancing customer trust, including transparency of financial statements, compliance with sharia principles, and overall service quality. Using the literature research method, it was found that consistent and shariah-compliant implementation of Islamic accounting plays an important role in enhancing customer trust. Service quality that includes accuracy, transparency, and sharia compliance has a significant impact on customer trust, which in turn affects customer loyalty and the growth of Islamic banks. This research provides insights for Islamic bank management to improve service quality to build customer trust.
Downloads
References
AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions). (2010). Standards for Islamic Financial Institutions. Bahrain: AAOIFI.
Antonio, M. S. (2001). Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani Press.
Bank Indonesia. (2016). Pedoman Akuntansi Perbankan Syariah. Jakarta: Bank Indonesia.
Conference on Islamic Management, Accounting, and Economics (CIMAE) Proceeding. (2019). Proceedings of the Conference on Islamic Management, Accounting, and Economics (CIMAE), 2, 170–178.
Hasan, A. (2020). Pengaruh sistem akuntansi syariah terhadap kinerja bank syariah di Indonesia. Repository UIN Syarif Hidayatullah Jakarta.
Hmawati, A., & Santoso, B. (2021). Analisis pengaruh kualitas pelayanan terhadap kepuasan pelanggan di perusahaan XYZ. Jurnal Akuntansi dan Manajemen, 8(1), 12–25.
Ibrahim, S., et al. (2020). Customer satisfaction and loyalty in Islamic banking: The role of service quality. Journal of Islamic Marketing, 11(1), 151–169.
Islamic Banks: A Study from Malaysia. Journal of Islamic Finance and Banking, 8(1), 33–45.
Kajian Pustaka. (2022, Juli 22). Akuntansi syariah (pengertian, tujuan, asas, dan prinsip). Kajian Pustaka.
Karim, A. A. (2010). Ekonomi Islam Suatu Kajian Ekonomi Makro. Jakarta: Raja Grafindo Persada.
M. Zakiy. (2017). Jurnal Ekonomi dan Bisnis Islam, 3(1), Januari–Juni.
Meliani Utami, T., Handayani, T., & Pusporini. (2019). Pengaruh kualitas layanan dan kepercayaan nasabah terhadap loyalitas nasabah. Jurnal Ekonomi dan Bisnis Islam, 2, 170–178.
Mohamed, Z. A., et al. (2017). The relationship between service quality and customer satisfaction in Islamic banking. Journal of Islamic Finance, 6(2), 9–17.
Novita Sari, & Kusumaningtias, R. (2021). Pengaruh kualitas layanan, bagi hasil, dan kepercayaan terhadap kepuasan nasabah bank syariah di masa pandemi COVID-19. Jurnal Ekonomi Islam, 6(2).
Novita Sari. (2021). Pengaruh kualitas layanan, bagi hasil, dan kepercayaan terhadap kepuasan nasabah bank syariah. Jurnal Ekonomi Islam, 6(2).
Othman, A. W., et al. (2019). Impact of shariah governance on customer trust. Journal of Islamic Finance and Banking, 6(2), 33–45.
Setiawan, A. (2020). Analisis perkembangan ekonomi Islam di Indonesia. JEBIS: Jurnal Ekonomi dan Bisnis Islam, 7(1), 10–20.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 SANTRI : Jurnal Ekonomi dan Keuangan Islam
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.