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All Journal ILTIZAM Journal of Sharia Economic Research Journal of Accounting and Finance Management (JAFM)
Yopi Ispa, Ari
Unknown Affiliation
Economics, Econometrics & Finance

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Pengelolaan Bantuan  Langsung Tunai Dana Desa Kecamatan Tebo Tengah Kabupaten Tebo Yopi Ispa, Ari; Prihatiningsih, Astuti; Marlina , Teti
ILTIZAM Journal of Shariah Economics Research Vol. 9 No. 1 (2025): Iltizam Journal of Shariah Economic Research
Publisher : Islamic Economics Department, Faculty of Islamic Economics and Business, UIN SULTHAN THAHA SAIFUDDIN JAMBI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/61azsb88

Abstract

The COVID-19 pandemic has spread throughout the world and significantly impacted the people’s economy. The government initiated a village fund direct cash assistance (BLT-DD) program to help poor rural communities affected by COVID-19. Transparency in The planning, distribution, and reporting of this program is urgently needed. In addition, accountability must be carried out clearly so that there is no misappropriation or embezzlement of funds. This study aims to analyze the effect of transparency and accountability on the management of Village Fund Direct Cash Assistance. This study uses primary data obtained from the direct distribution of questionnaires. The method used in this study is quantitative and uses multiple linear regression analysis. Respondents in this study were village officials and aid recipients in Bedaro Rampak Village, totaling 32 people. The result of this study indicates that the transparency variable has a significant and positive effect on the BLT-DD management variable. The accountability variable also has a significant and positive effect on the BLT-DD management variable. The results of the t-count value of 12.557 and the t-table value of 3.327 indicate that transparency and accountability have an effect on the management of the BLT village fund in Bedaro Rampak Village, Tebo Centre District.
Strategy of Islamic Service Quality and Spiritual Care Services in Enhancing Patient Loyalty Through Holistic Satisfaction (Case Study: Inpatients at Jabal Rahmah Hospital) Dani, Dani; Aldino, Wahyu; Yopi Ispa, Ari
Journal of Accounting and Finance Management Vol. 6 No. 6 (2026): Journal of Accounting and Finance Management (January - February 2026)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i6.3037

Abstract

This study examines the influence of Islamic service quality and spiritual care services on patient loyalty, with holistic (kaffah) satisfaction as a mediating variable. The study is motivated by gap phenomena and contemporary business challenges, particularly the decline in the number of inpatients at Jabal Rahmah General Hospital amid increasingly intense competition in the healthcare service industry. In the context of Islamic hospitals, patient satisfaction alone is insufficient; hospitals are required to foster long-term patient loyalty through comprehensive and value-based services. The population of this study consisted of inpatients at Jabal Rahmah General Hospital in 2025. A total of 100 respondents were selected using simple random sampling. Data were collected through questionnaires and analyzed using multiple linear regression, t-tests, coefficient of determination (Adjusted R²), and path analysis. The findings indicate that Islamic service quality and spiritual care services have a positive and significant effect on holistic satisfaction. Furthermore, Islamic service quality, spiritual care services, and holistic satisfaction significantly and positively influence patient loyalty. Holistic satisfaction partially mediates the relationship between Islamic service quality, spiritual care services, and patient loyalty. These results highlight the importance of integrating Islamic values and spiritual dimensions into healthcare services to enhance patient satisfaction and loyalty in Islamic hospitals.
Co-Authors Aldino, Wahyu Astuti Prihatiningsih Dani Dani Marlina , Teti