Johan Budiman
Unknown Affiliation

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Proceeding of National Conference on Accounting

The impact of brand equity, service quality, and organizational performance on public trust in zakat institutions: evidence from Indonesia Edy Junaedi; Johan Budiman; Irwan Maulana; Aisyah Azzahra; AR Haikal Alkanz
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

With an emphasis on the functions of organizational performance, service quality, and brand equity, this study attempts to explore the factors that influence public confidence in Indonesian zakat institutions. A survey questionnaire was used in a quantitative manner. Information was gathered from Indonesian zakat institutions' donors and recipients. The Partial Least Squares Structural Equation Modeling (PLS-SEM) method using SmartPLS 3.0 was used to examine the study model. The findings show that public trust is significantly positively impacted by organizational performance (β = 0.198, p < 0.01) and service quality (β = 0.771, p < 0.001). Remarkably, it was discovered that public trust was not significantly impacted by brand equity (β = -0.148, p = 0.568). With a significant explanatory power, the model accounts for 63.7% of the variation in public trust. In order to establish and maintain public trust, managers of zakat institutions should place a high priority on investments in excellent service delivery and strong internal governance, including accountability and transparency. Without these fundamental components, brand-building initiatives are insufficient. This study challenges the notion that brand equity has a direct impact on trust in religious charitable contexts by highlighting service quality as the most important driver of trust in Islamic social finance institutions.
The digital disruption: unraveling the impact of digital sharia banking transformation on organizational culture and employee engagement Johan Budiman; Edy Junaedi; Hafiz Abdillah; M.A Naufal Algifariy
Proceeding of National Conference on Accounting & Finance Volume 8, 2026
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Indonesian Sharia banking sector stands at a critical juncture, mandated by regulators to significantly increase its market share amidst intense competition from conventional and Islamic FinTech. While digital transformation (DT) is hailed as the pathway to growth, its high failure rate is often attributed to neglected human factors. This study investigates the human element of DT within the unique, values-based context of Sharia banking. A cross-sectional quantitative study was conducted, collecting data via a structured online questionnaire from 293 employees of a major Indonesian Sharia bank undergoing corporate-wide digital transformation. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The findings provide robust, empirical evidence that the positive impact of digital transformation on employee engagement is not direct but is fully mediated by the development of a digital-ready organizational culture. This study makes a distinct contribution by demonstrating that in Sharia banks where culture is intrinsically linked to Sharia principles like maslaha (public interest) and ta'awun (cooperation) strategic investment in cultivating a supportive, adaptive culture is not merely beneficial but is a prerequisite for unlocking employee engagement and achieving successful digital modernization.