Sri Nugroho, R. Dwi Widi Pratito
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THE INFLUENCE OF SERVICE QUALITY AND TRUST ON SHARIA COMPLIANCE SUSTAINABILITY Faridy, Najihatul; Sri Nugroho, R. Dwi Widi Pratito; Susanto, Susanto; Santoso, Aprih; Awaludin, Dipa Teruna
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6vh34e42

Abstract

This study focuses on the merger of three Islamic banks into Bank Syariah Indonesia (BSI), a significant development in Islamic banking in Indonesia. This merger presents a fundamental issue for examining how customers respond to and contribute to the sustainability of Sharia compliance at BSI. Using a descriptive quantitative approach, this study collected data from 252 BSI customers selected through purposive sampling. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that service quality has a positive and significant influence on the sustainability of Sharia compliance. Conversely, trust does not significantly influence the sustainability of Sharia compliance.