Journal of Economic, Bussines and Accounting (COSTING)
Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting

THE INFLUENCE OF SERVICE QUALITY AND TRUST ON SHARIA COMPLIANCE SUSTAINABILITY

Faridy, Najihatul (Unknown)
Sri Nugroho, R. Dwi Widi Pratito (Unknown)
Susanto, Susanto (Unknown)
Santoso, Aprih (Unknown)
Awaludin, Dipa Teruna (Unknown)



Article Info

Publish Date
14 Jan 2026

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.

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Journal Info

Abbrev

COSTING

Publisher

Subject

Economics, Econometrics & Finance

Description

COSTING : Journal of Economic, Bussines and Accounting reviewed covers theoretical and applied research in the field of Economics, Business and Accounting. Priority is given to those articles which satisfy the main scope of the journal, and have an impact in the research areas of interest. ...