Penerapan Prinsip Akuntabilitas dalam Proses Administrasi Keuangan di Bank Muamalat KCP Rancaekek
DOI:
https://doi.org/10.71282/jurmie.v3i2.1673Keywords:
accountability, Islamic banking, governance, and financial management.Abstract
Accountability is a fundamental principle in the financial management of Islamic banking institutions. The correct implementation of accountability is necessary to maintain public trust and ensure that operational activities comply with applicable regulations. The purpose of this research is to analyze the application of accountability principles in the financial management process at Bank Muamalat KCP Rancaekek. This research method uses a qualitative descriptive approach thru the utilization of secondary data, non-participant observation, and literature review. The research results show that the financial management process at Bank Muamalat KCP Rancaekek has been carried out in accordance with structured and documented procedures, thereby supporting the application of accountability principles. This study concludes that accountability in financial management is crucial for good governance in Islamic banking.
Downloads
References
Antonio, M. S. (2021). Bank Syariah: Dari Teori ke Praktik. Jakarta: Gema Insani.
Bank Muamalat Indonesia. (2023). Laporan Tahunan Bank Muamalat Indonesia. Jakarta.
Hidayat, R., & Nugroho, A. (2022). Akuntabilitas dan tata kelola perbankan syariah di Indonesia. Jurnal Akuntansi Syariah, 6(2), 120–134.
Ikatan Akuntan Indonesia. (2022). Standar Akuntansi Keuangan Syariah. Jakarta: IAI.
Kholmi, M. (2021). Akuntabilitas dalam perspektif akuntansi syariah. Jurnal Akuntansi Multiparadigma, 12(1), 45–58.
Otoritas Jasa Keuangan. (2023). Peraturan OJK tentang Tata Kelola Bank Umum Syariah. Jakarta: OJK.
Rahmawati, S., & Anwar, M. (2024). Administrasi keuangan dan pengendalian internal bank syariah. Jurnal Keuangan dan Perbankan Syariah, 8(1), 33–47.
Sari, D. P., & Hosen, M. N. (2021). Good corporate governance pada perbankan syariah. Jurnal Ekonomi Syariah, 13(2), 98–112.
Sugiyono. (2022). Metode Penelitian Kualitatif. Bandung: Alfabeta.
Yusuf, M., & Wiroso. (2023). Akuntansi syariah dan praktik akuntabilitas lembaga keuangan Islam. Jurnal Akuntansi dan Auditing Indonesia, 27(1), 1–15.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Tia Junita Dewi, Gina Sakinah (Author)

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.










