Analisis Audit Kepatuhan Syariah dalam Membangun Kepercayaan Nasabah pada Bank Syariah
DOI:
https://doi.org/10.63822/6ejyp381Keywords:
Sharia Compliance Audit, Customer Trust, Islamic BankAbstract
Sharia compliance is the main pillar of Islamic banking integrity, yet public doubts regarding operational authenticity and auditor competency gaps remain strategic issues. This study aims to analyze the effectiveness of sharia compliance audits in building and maintaining customer trust in Islamic banks in Indonesia. The research method employed is descriptive qualitative, with data gathered through in-depth interviews with ten informants (six customers, two bank employees, and two academics) as well as a comprehensive literature review, analyzed using the Miles and Huberman model. The results indicate that regular sharia compliance audits supervised by the Sharia Supervisory Board (SSB) provide spiritual assurance and religious security for customers to avoid usury (riba). Although barriers persist regarding auditors' technical competencies and the complexity of audit report language for laypeople, transparency in report publication remains key to accountability. In conclusion, a credible sharia compliance audit aligned with excellent service quality is the most effective strategy to secure customer loyalty and foster long-term trust.
References
Aisyah, S. (2025). Peran kejujuran dan transparansi dalam meningkatkan integritas bisnis syariah. Al-A’mal: Jurnal Manajemen Bisnis Syariah, 2(1), 104–112. https://journal.staittd.ac.id/index.php/ai/article/view/387
Amelia, R., Imamah, F. N., Sari, W., Safitri, I., Aprilia, R., Fentari, J. O., & Choiriyah. (2025). Penerapan etika Islam dalam pencegahan fraud di perbankan syariah: Analisis kualitatif. Jurnal Bisnis dan Manajemen (JURBISMAN), 2(4), 1275–1292. https://doi.org/10.61930/jurbisman.v2i4.969
Bella Nikita, & Harfandi, H. (2024). Analisis peran Otoritas Jasa Keuangan (OJK) Sumatera Barat dalam mengawasi kepatuhan bank syariah. Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen, 3(4), 312–326. https://doi.org/10.30640/inisiatif.v3i4.3161
Firdaus, M. R. (2026). Analisis peran dewan pengawas syariah dalam pengawasan operasional bank syariah di Indonesia. Indonesian Journal of Islamic Studies (IJIS), 2(1), 277–289. https://doi.org/10.62567/ijis.v2i1.2006
Huda, Y. Y. N. N., & N. F. N. (2024). Efektivitas peran dewan pengawas syariah dalam meminimalkan risiko kepatuhan di bank syariah di Indonesia. Zenodo. https://doi.org/10.5281/zenodo.14547665
Jailani, M. (2025). Optimalisasi kepatuhan syariah dan kualitas layanan untuk meningkatkan kepercayaan serta loyalitas nasabah bank syariah. TAKAFUL: Jurnal Ekonomi dan Perbankan Syariah, 1(2), 94–104. https://journal.iai-daraswaja-rohil.ac.id/index.php/takaful/article/view/185
Kartika Putri Amanda, Nurul Ramadan, & Masyhuri. (2025). Penguatan audit syariah pada Bank Syariah Indonesia: Tantangan standarisasi, kompetensi auditor, dan inovasi digital berbasis maqashid syariah. Jejak Digital: Jurnal Ilmiah Multidisiplin, 1(4), 2013–2023. https://doi.org/10.63822/mmewv470
Listiyanto, D. B., Solahudin, M., Amalia, P., Hasanah, E. N., & Aulia, S. (2026). Analisis kepatuhan syariah pada perbankan syariah digital dalam perspektif literatur. Muqaddimah. https://doi.org/10.59246/muqaddimah.v4i2.1959
Mafikah, A. D., & Latifah, E. (2022). Peran audit syariah dalam pelayanan perbankan syariah untuk meningkatkan kepercayaan masyarakat. Journal of International Taxation, Accounting and Auditing, 1(02), 173–186. https://doi.org/10.62668/jitaa.v1i02.1134
Masyhuri, N. D. N. (2025). Analisis kesenjangan kompetensi sumber daya manusia (SDM) dalam audit kepatuhan syariah pada lembaga keuangan Islam. Zenodo. https://doi.org/10.5281/zenodo.15489286
Nuryanti, N. N. M. (2025). Analisis audit kepatuhan syariah pada produk pembiayaan lembaga keuangan syariah. Zenodo. https://doi.org/10.5281/zenodo.15470428
Rachman, A., Sunardi, S., Rahmawati, E., Jannah, L., & Billah, S. (2023). Signifikansi peran dewan pengawas syariah dalam menjamin kepatuhan syariah pada bank syariah di Indonesia. Madani Syari’ah, 6(2), 134–146. https://doi.org/10.51476/madanisyariah.v6i2.517
Sinaga, R. Y., & Akbar, M. R. (2025, December 12). Implementasi prinsip syariah dalam penghimpunan dana dan dampaknya terhadap kepercayaan nasabah. https://ejournal.pkmpi.org/index.php/jibei/article/view/270
Sugari, D., Hilalludin, H., & Haironi, A. (2026, January 10). Implementasi prinsip good corporate governance (GCG) pada bank syariah dalam meningkatkan kepercayaan nasabah. https://www.risetcendikia.com/index.php/jurnal-al-hilali/article/view/207
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Lailatul Igna Syafaah, Lulu Il Mufidah, Fikri Rizki Utama (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
