MENGHADAPI ERA GEN-Z: BAGAIMANA AUDIT SYARIAH BERADAPTASI DENGAN TREN FINTECH ISLAM

Abstract

The development of Sharia-compliant financial technology (Islamic fintech) has experienced rapid growth alongside the emergence of a new generation of Muslim consumers, particularly Generation Z (Gen Z), who demand financial services that are not only Sharia- compliant but also fast, transparent, and digitally driven. This dynamic requires the Sharia audit profession to undergo a fundamental transformation from traditional, manual auditing methods toward an adaptive auditing ecosystem capable of keeping pace with the rapid innovation of modern financial services. This study aims to analyze the adaptation strategies of Sharia auditing in the era of Gen Z and Islamic fintech trends, as well as to identify the opportunities and challenges faced by Sharia auditors in maintaining Sharia governance in the digital age. Employing a qualitative research method through a literature review and descriptive analysis approach, the study finds that the adaptation of Sharia auditing is built upon three key dimensions: the transformation of auditors' competencies through dual expertise in fiqh muamalah and data literacy; the adoption of advanced technologies such as Artificial Intelligence (AI), Blockchain, and Big Data Analytics; and the paradigm shift from post-audit practices to continuous or real-time Sharia auditing. The findings conclude that, in order to meet the expectations of Gen Z, Sharia auditing must reposition its role beyond being merely a rigid religious compliance function to becoming a dynamic digital risk mitigation mechanism. Therefore, synergy among regulatory reform, technological infrastructure readiness, and the enhancement of auditors' professional capabilities is essential to maintaining the integrity and public trust in the Islamic fintech industry in the future.