Jurnal Ekonomi dan Perbankan Syariah Vol. 8. No.2, Oktober 2020: 22-40, ISSN (cet): 2355-1755 | ISSN (online): 2579-6437 DOI: https://doi.org/10.46899/jeps.v8i2.225 THE EFFECT OF NON-MUSLIM COMMUNITY’S PERCEPTION ON INTEREST IN BECOMING SYARIAH BANK CUSTOMERS IN THE CITY OF BEKASI, WEST JAVA Muhammad Rafi Aziz 1 , Atiyah Fitri 2 , Muhammad Doddy AB 3 1 SEBI: Email: enokamtis@gmail.com 2 SEBI Lecturer Email: atiyah.fitri@sebi.ac.id 3 SEBI Lecturer & Doctoral Candidate AeU Malaysia Email: doddy.abe@gmail.com ABSTRACT. This study aims to determine whether the cognitive perception, affective perception, and conative perception variables affect the people’s interest to become customers of Islamic banks in Bekasi City. It uses quantitative methods. As it uses the Slovin formula, the number of respondents was 100 out of a total population of 320,984 non-Muslim community in Bekasi City. The data analysis in this study adopted Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach and the data was processed using PLS 3.0. Based on the results of the data analysis, cognitive variables and affective variables do not have a significant effect on the people’s interest in becoming customers of Islamic banks in Bekasi City, while the conative variables have a significant effect on the people’s interest in becoming customers of Islamic banks in Bekasi City. Keywords: Cognitive Perception, Affective Perception, Conative Perception, people’s interest in becoming customers and non-Muslim community 1. INTRODUCTION The emergence of shari'ah-based financial institutions is an important moment in the development of the Islamic economy in Indonesia. It is seen that the development of the Islamic financial system is becoming stronger with the stipulation of the basics of operational law through Law no. 7 of 1992 concerning banking which has been amended in Law no. 10 of 1998 which allows conventional banks to operate based on sharia principles by opening a Sharia Business Unit (UUS) to accelerate the growth of Islamic banking (Master Plan of Indonesian Sharia Financial Architecture, 2015). Then, it is followed by Law no. 23 of 1999, Law no. 9 of 2004 concerning Bank Indonesia, and Law no. 21 of 2008 concerning Islamic banks. This regulatory support from the government provides a great opportunity for the operation of banks using the sharia system. (Machampang, 2009) According to the Sharia Banking statistical data released by the Financial Services Authority (OJK) in April 2018, there are 13 Islamic Commercial Banks (BUS), 21 Sharia Business Units (UUS), and 168 BPRS with total assets of BUS and UUS of Rp. 423,944 billion. (Https://Business-