INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Vol. 7 No. 1 (2026): INVEST : Jurnal Inovasi Bisnis dan Akuntansi

Sharia Compliance, Religiosity, and Human Resource Blessings in Islamic Banking: Evidence from the Tawhidi String Relation Perspective

Noki Syafriadi (Universitas Trisakti)
Tatik Mariyanti (Universitas Trisakti)
Syofriza Syofyan (Universitas Trisakti)



Article Info

Publish Date
01 Jun 2026

Abstract

This study aims to analyze the influence of Sharia compliance implementation on the blessings of human resources, the influence of Sharia compliance implementation on religiosity, and the influence of religiosity on the blessings of human resources in Sharia Banking. The method used was a quantitative descriptive approach involving three variables and 90 indicators (reduced to 74 after validity testing), based on the Tawhidi String Relation (TSR) perspective. Data analysis was conducted using Factor Analysis to reduce the indicators and Partial Least Squares–Structural Equation Modeling (PLS-SEM) to examine causal relationships among the variables. The study involved 385 respondents consisting of employees, staff, and executives in Sharia Banking. The results show that Sharia compliance implementation has a positive influence on both the blessings of human resources and religiosity. Religiosity also has a positive influence on the blessings of human resources. In addition, Sharia compliance indirectly enhances the blessings of human resources through religiosity. This study highlights the importance of strengthening Sharia values implementation in banking products, transactions, and operations. Leaders are expected to serve as role models in applying an Islamic work culture in accordance with DSN-MUI fatwas and maqashid sharia. Support from shareholders and strengthening the role of the Sharia Supervisory Board are essential to ensure the consistent implementation of Sharia principles, thereby enhancing both spiritual and material blessings for human resources.

Copyrights © 2026






Journal Info

Abbrev

invest

Publisher

Subject

Economics, Econometrics & Finance

Description

INVEST : Jurnal Inovasi Bisnis dan Akuntansi is published by Lembaga Riset dan Inovasi Al-Matani as an information and communication media for practitioners, researchers and academics who are interested in the field of Business Management and Accounting Studies. First publish in September 2020. The ...