THE INFLUENCE OF SHARIA AUDIT ON CUSTOMER TRUST AT BANK SYARIAH INDONESIA RUMBAI SUB-BRANCH OFFICE

Abstract

This study is motivated by the importance of customer trust in the sustainability of Islamic banks and the role of sharia audits in ensuring compliance with Islamic principles. The formulation of the problem in this study concerns how sharia audits influence customer trust in Islamic banking institutions. The research questions include: what role sharia audits play in improving sharia compliance, what factors influence customer trust, and how the implementation of sharia audits affects customer loyalty and the stability of fund collection. The method used in this research is a literature study by reviewing various sources such as scientific journals, books, and regulations related to sharia audits and Islamic banking. The findings indicate that sharia audits have a significant influence on customer trust, particularly through information transparency, clarity of profit-sharing mechanisms, and effective supervision by the Sharia Supervisory Board (DPS). In addition, service quality, bank reputation, and the level of sharia financial literacy also contribute to strengthening customer trust perceptions. However, the main challenge faced is the lack of standardized national sharia audit standards, resulting in differences in procedures and inconsistencies in audit results among institutions. Overall, the more optimal the implementation of sharia audits—not only administratively but also substantively in accordance with maqashid sharia—the higher the level of customer trust and loyalty, which ultimately has a positive impact on the stability and sustainability of Islamic banking operations.