Analysis of Accounting Students' Preferences Toward the Use of Islamic Banks in Financial Transactions (A Case Study on Accounting Students at Dr. Soetomo University)

Abstract

This study aims to analyze the factors influencing accounting students' preferences toward the use of Islamic banks in financial transactions. A quantitative method was employed, with data collected through questionnaires distributed to respondents. The study focused on students of the Accounting Study Program at Dr. Soetomo University, Surabaya. A descriptive quantitative approach was used to compare preferences based on religiosity, accessibility, and knowledge. Data were obtained through questionnaires using a random sampling technique involving 52 respondents. The results show that religiosity and accessibility have a significant influence on accounting students' preferences in using Islamic banks, whereas knowledge does not have a significant effect. This study provides implications for financial institutions in developing strategies to enhance service quality and product appeal. The factors examined include religiosity, accessibility, and knowledge.