CHALLENGES AND STRATEGIES OF SHARIA AUDIT IN THE MODERN BANKING INDUSTRY: A STUDY OF BANK SYARIAH INDONESIA PEKANBARU BRANCH

Abstract

The rapid development of modern banking systems has created a complex environment in which maintaining sharia compliance is increasingly challenging, particularly within highly dynamic and technology-driven operational practices. This condition raises critical questions regarding how sharia audit is implemented in practice, what challenges are encountered, and what strategies can be applied to maintain its effectiveness. This study focuses on exploring these issues within the context of Islamic banking operations in Pekanbaru, aiming to understand real conditions beyond theoretical expectations. A qualitative descriptive method was applied using literature review as the primary data source, supported by contextual observations of banking activities. The analysis reveals that sharia audit practices are structurally established; however, they still face challenges related to human resource competency, technological adaptation, and operational pressure. In addition, differences in interpretation and varying levels of understanding among employees contribute to inconsistencies in implementation. Strengthening auditor competence, improving communication, and integrating technology emerge as essential strategies to enhance audit effectiveness. Overall, sharia audit plays a crucial role not only in ensuring compliance but also in maintaining institutional trust and sustainability within a rapidly evolving financial environment.