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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Journal of Social Commerce Jurnal Akuntansi Manado (JAIM) Journal of Educational Management Research Enrichment: Journal of Multidisciplinary Research and Development Journal of Economics and Management Scienties Riwayat: Educational Journal of History and Humanities Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis International Journal of Contemporary Sciences (IJCS) JAS (Jurnal Akuntansi Syariah) Ecoducation Ulil Albab
Umi Muawanah
Universitas Gajayana Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Service Quality on Customer Saving Intention Mediated by Security Perception and Religiosity as Moderating Variables Safira, Gitta; Martaleni, Martaleni; Muawanah, Umi
Journal of Social Commerce Vol. 6 No. 1 (2026): Journal of Social Commerce
Publisher : Celebes Scholar pg

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56209/jommerce.v6i1.216

Abstract

This study aims to empirically examine the influence of service quality on the saving intention of Islamic bank customers. It further investigates the mediating role of security perception in this relationship and analyzes the moderating effect of religiosity on the link between service quality and saving intention. This research method uses a quantitative approach through a survey. Primary data were collected via questionnaires from priority customers of Bank Syariah Indonesia using a purposive sampling technique. Data were analyzed using Structural Equation Modeling (SEM) to test the direct relationship and mediation effects of perceived security and religiosity as hypothesized in the research framework. The findings confirm that service quality directly enhances saving intention at BSI. Crucially, security perception acts as a significant partial mediator, meaning service quality builds trust and a sense of security, which in turn strengthens saving intention. Furthermore, religiosity positively moderates this relationship; customers with higher religiosity demonstrate a stronger link between perceived service quality and their intention to save, affirming the value of Sharia-compliance. This research enriches the marketing and Islamic finance literature by providing a validated model that incorporates mediation and moderation. It moves beyond direct-effect models, demonstrating how service quality translates into saving intention through the critical psychological mechanism of security perception. This study acknowledges several limitations. The geographic focus on a single BSI branch in Jakarta restricts the generalizability of the findings to other regions with different cultural or economic contexts.
Construction Of Revenue Budget Monitoring Model And Regional Spending Moderated Religiosity I Made Rian Diana Kartika; Dyah Sawitri; Umi Muawanah
Journal of Social Research Vol. 3 No. 6 (2024): Journal of Social Research
Publisher : International Journal Labs

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

Abstract

This study aims to construct a model of supervision of the Regional Revenue and Expenditure Budget (APBD) consisting of: (1) transparency of public policy affects the supervision of the APBD, (2) public accountability affects the supervision of the APBD, (3) religiosity moderates the transparency of public policy to the supervision of the APBD, (4) religiosity moderates public accountability to the supervision of the APBD. This research was conducted at the Malang City Government DPRD Consultant in 2022. Using explanatory research with a saturated sample technique, as many as 44 council members were obtained, excluding the chairman and researcher. Data related to the research variables were collected through questionnaires given directly to respondents. Furthermore, the data was analyzed by moderation double linear regression. Previously, validity, reliability and classical assumption tests were carried out. The hypothesis was tested using a t-test with a 5% alpa. The results prove that: first, transparency of public policies has a significant positive effect on the supervision of the APBD, second, public accountability has a significant positive effect on the supervision of the APBD, third, religiosity strengthens the influence of public policy transparency on the supervision of the APBD, and fourth, religiosity strengthens the influence of public accountability on the supervision of the APBD.
Pengaruh Personality Traits Terhadap Tax Evasion Attitudes Dengan Pemoderasi Religiosity Dan Love Of Money Suwartono; Umi Muawanah; Oyong Lisa
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.417

Abstract

This study aims to examine and analyze how personality traits influence tax evasion attitudes, moderated by religiosity and love of money. This research is a quantitative study using primary data sources. Data was collected through questionnaires distributed to participants. The research sample was selected using a purposive sampling technique. The data analysis method included descriptive statistical tests, classical assumption tests, multiple linear regression analysis, and moderation tests. The study's results indicate that personality traits positively influence tax evasion attitudes. Religiosity serves as a moderating variable of the predictor-moderator type, meaning it can affect the relationship between personality traits and tax evasion attitudes. However, it does not significantly moderate this relationship. Religiosity does not serve to strengthen or weaken the relationship between personality traits and tax evasion. Instead, it is more suitably classified as an independent variable. Love of money is a variable that moderates the relationship between personality traits and tax evasion attitude and also serves as an independent variable and a quasi-moderator. As a quasi-moderator, love of money strengthens the relationship between personality traits and tax evasion attitude.
Co-Authors A Halim Adisatya, Kohar Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Basuki, Rachmawati Prasetyoning Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dwi Orbaningsih Dwi Sukesi, Udhin Dyah Sawitri Endah Zuraidah Endang Suswati Erlina Diamastutik Ernani Hadiyati Ernani Hidayati Ernita Fatah Yasin, Eko Ferdian Hendrasto Fikri, Ahmad Taupan Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani, Huspiani I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Ivanda, Muhammad Iwan Hari Wibowo Jingga Arnesya, Novearhenada Khohar Adi Kohar Adi Setia Kohar Adi Setia Kurniawan, Anang Febita Kurniawan, I Gde Fajar Lilik Farida Luksanti, Nirmala Rahayu Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Marisa Juwitasari Martaleni - Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi, Mustiadi Nanda putri aprilianti Nartha, I Made Ni Made Susilawathi Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin, Parhanuddin Prabowo, Agung Cahyo Pratamasari, Frinta Purwanto, Eko Cahyo Putra Djaja Tatipang, Hendra Qurrotul Aini Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rasyid, Ravika Imania Rizkyatul Khoiriyah Ronny Hendra Hertanto Rosidi Rosidi Rosidi Rosidi Rosidi Rosidi Safira, Gitta Salmukin, Salmukin Senima Kurniawati Setia, Kohar Adi Setiawati, Channy Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugeng Mulyono Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Suwartono Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim