TRUST AND PERCEIVED SHARIA COMPLIANCE IN ISLAMIC BANKING: A QUALITATIVE STUDY ON GOVERNANCE AND CUSTOMER PERSPECTIVES IN ACEH PROVINCE
Main Article Content
Hendri Mauliansyah
Budi Safatul Anam
This study examines the dynamics of trust and perceived Sharia compliance in Islamic banking in Aceh Province, Indonesia, with a focus on governance practices and customer perspectives. Using a qualitative approach, data were collected through semi-structured interviews with 30 participants, including customers, bank employees, and Sharia compliance officers, and analyzed using thematic analysis. The findings indicate that trust is primarily driven by perceived adherence to Sharia principles, transparency, and governance effectiveness, particularly the role of the Sharia Supervisory Board (SSB), although its practical effectiveness is sometimes questioned. Financial literacy significantly shapes customer perceptions, with more educated individuals demonstrating greater trust and critical understanding, while service quality and interpersonal interactions further reinforce confidence. The study highlights that trust is not solely determined by formal compliance but also by communication, customer understanding, and institutional credibility. These findings contribute to the literature by providing qualitative insights from a Sharia-based regional context and suggest that Islamic banks should strengthen governance, improve transparency, and enhance financial literacy initiatives to foster customer trust and engagement.
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