Analysis of the Influence of Sharia Compliance and Good Corporate Governance on the Sustainability and Customer Trust of Sharia Banks: A Comparative Study between Indonesia, Malaysia, and England

This study comprehensively analyzes the influence of Sharia compliance and the implementation of Good Corporate Governance (GCG) on the sustainability and customer trust in the Sharia banking industry. The focus is directed towards comparing governance practices and Sharia supervisory mechanisms in three countries, namely Bank Islam Malaysia Berhad in Malaysia, Al Rayan Bank in England, and Bank Syariah Indonesia and Bank Muamalat Indonesia. The study uses a library research method with a content analysis approach towards academic publications, annual reports, governance reports, and sustainability reports from the 2023-2025 period. This method allows for tracing the conformity between Sharia principles, governance structures, and the effectiveness of Sharia supervisory bodies such as the Sharia Supervisory Board (SSB) and the Sharia Supervisory Council (DPS). The findings indicate that the implementation of GCG and Sharia compliance significantly contributes to increasing transparency, accountability, and the reputation of Sharia financial institutions. Malaysia and England have more mature governance systems with independent and integrated SSBs, while Indonesia still faces challenges in aspects of reporting and DPS coordination. Overall, the study affirms that the synergy between national regulations, the quality of corporate reporting, and the strengthening of DPS is a key factor in building public trust and supporting the long-term sustainability of Sharia banking.