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All Journal Indonesia Accounting Research Journal Tasharruf : Journal of Islamic Economics and Business
Elex Sarmigi
Institut Agama Islam Negeri Kerinci, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kualitas Pelayanan dan Kepercayaan Terhadap Loyalitas Nasabah PT. Bank Nagari Unit Syariah Cabang Tapan Dengan Kepuasan Sebagai Variabel Intervening Elex Sarmigi; Muhammad Alfian; Tia Septiani; Rizky Aldiansyah; Rudi Wahyudi
Tasharruf : Journal of Islamic Economics and Business Vol. 4 No. 2 (2023): Tasharruf : Journal of Islamic Economics and Business (November)
Publisher : Universitas Nahdlatul Ulama Pasuruan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55757/tasharruf.v4i2.272

Abstract

This study aims to determine how strong the influence of service quality and trust on customer loyalty with satisfaction as an intervening variable at Bank Nagari Syariah Unit Tapan Branch. Agency theory is used to describe the quality of Service Quality and Trust in Customer Loyalty with Satisfaction as an intervening variable. This research is a type of quantitative research. Quantitative analysis in this study is needed to provide an overview of the results of the study, then in order to strengthen the existence of a use of interest in being a customer between variables, it requires proof of analysis carried out on the answers to the results of the questionnaire distributed to respondents. This study aims to find an explanation of the influence of the quality of service quality and trust. The results show that service quality has a positive and significant effect on customer satisfaction. The higher the quality of the services provided, the higher the customer satisfaction that can be achieved. Trust has a positive and significant effect on customer satisfaction. The higher the quality of the performance of a banking trust, the higher the customer satisfaction. Customer satisfaction has a positive and significant effect on customer loyalty. The creation of high satisfaction allows customers to remain loyal to the banking trust used.
Fraud prevention through financial management accountability: The role of amanah-based governance and employee competence in the ministry of religious affairs Elex Sarmigi; Endah Sri Wahyuni; Alek Wissalam Bustami; Mursal Mursal
Indonesia Accounting Research Journal Vol. 13 No. 3 (2026): March: IT Governance, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i3.610

Abstract

This study investigates the roles of amanah-based governance and employee competence in preventing fraud through financial management accountability within the Ministry of Religious Affairs in Jambi Province, Indonesia. Guided by the Fraud Hexagon Theory, the study examines how ethical values, technical skills, and accountability mechanisms interact to reduce the risk of fraudulent behavior in public sector financial management. Data were collected from 200 employees of the ministry and analyzed using Structural Equation Modeling (SEM) to assess the direct and indirect effects of governance and competence on fraud prevention. The findings indicate that while amanah-based governance provides a moral foundation and shapes ethical awareness, it does not directly enhance accountability or prevent fraud. In contrast, employee competence has a significant direct impact on both financial management accountability and fraud prevention. Financial management accountability strengthens fraud prevention by providing structural mechanisms to limit opportunities for misconduct, though it does not significantly mediate the effects of ethical governance or employee competence. These findings suggest that public sector organizations should complement ethical governance values with systematic capacity-building programs, professional training in financial management, and stronger accountability mechanisms. For government institutions, particularly the Ministry of Religious Affairs, strengthening employee competence and implementing transparent financial management systems are essential to translate ethical principles into effective fraud prevention practices. Overall, the results highlight the importance of integrating ethical governance, skilled personnel, and robust accountability systems to operationalize moral principles and mitigate fraud risks effectively.
Co-Authors Alek Wissalam Bustami Endah Sri Wahyuni Muhammad Alfian Mursal Mursal Rizky Aldiansyah Rudi Wahyudi Tia Septiani