SHARIA COMPLIANCE IMPLEMENTATION IN ISLAMIC BANKING: A STUDY ON BUILDING CUSTOMER CONFIDENCE

Authors

  • Setiawan Bin Lahuri Darussalam Gontor University, Indonesia
  • Ika Prastyaningsih Darussalam Gontor University, Indonesia
  • Akhmad Affandi Mahfudz Darussalam Gontor University, Indonesia
  • Rusyda Afifah Ahmad Darussalam Gontor University, Indonesia
  • Izlawanie Muhammad Islamic Science University Malaysia, Malaysia

DOI:

https://doi.org/10.32332/finansia.v7i2.7949

Keywords:

Sharia Compliance, Social Performance, Islamic Social Reporting Index

Abstract

The lack of customer trust in Islamic banks has caused the share of the Islamic financial market in Indonesia to remain low, below 5.33%. This study aims to measure the implementation of sharia compliance in Indonesian Sharia Banking, with a focus on social performance. Using qualitative methods and Analysis Network Process (ANP), this study involved banking compliance officers and staff, as well as sharia compliance experts as respondents. The results of this study show that Bank Syariah Indonesia Solo has implemented sharia compliance on 42 items in 6 indicators of the Islamic Social Reporting Index. The findings emphasize priorities on operations, products, and employees, reflecting a comprehensive approach to sharia compliance in Islamic banking.

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Published

2024-12-22

How to Cite

SHARIA COMPLIANCE IMPLEMENTATION IN ISLAMIC BANKING: A STUDY ON BUILDING CUSTOMER CONFIDENCE. (2024). FINANSIA : Jurnal Akuntansi Dan Perbankan Syariah, 7(2), 235-246. https://doi.org/10.32332/finansia.v7i2.7949