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Assessing Sharia-Based Service Quality for Sustainable Banking Management in Islamic Financial Institutions Aprianti, Vina; Mu'arrif, Zul Ihsan
BANCO: Jurnal Manajemen dan Perbankan Syariah Vol 7 No 2 (2025): Banco: Jurnal Manajemen dan Perbankan Syariah
Publisher : Institut Agama Islam Negeri Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35905/banco.v7i2.14704

Abstract

Purpose – This study evaluates customer perceptions and experiences of Sharia-based service quality in Islamic financial institutions, emphasizing its role in fostering sustainable banking management. It explores how the alignment between service delivery and Islamic principles influences customer satisfaction, loyalty, and long-term institutional resilience. Method – A qualitative descriptive approach was adopted, utilizing in-depth interviews with selected customers who actively engage in banking transactions. Purposive sampling ensured the inclusion of participants capable of providing nuanced insights into service delivery and its Sharia compliance. Findings – Results reveal that adherence to Sharia principles, combined with professionalism, transparency, and customer-centered interactions, strengthens customer trust and satisfaction. Positive experiences often translate into loyalty and advocacy, while customer knowledge, cultural values, and needs further shape perceptions. The integration of Islamic ethical values into service quality emerges as a strategic driver for sustaining competitive advantage. Practical implications – Islamic banks should integrate Sharia compliance with a sustainability-oriented service culture through continuous staff training, customer education, and quality assurance mechanisms. This dual focus enhances not only regulatory adherence but also the long-term viability of Islamic financial institutions. Originality/value – This research extends the literature on Islamic service quality by linking Sharia compliance to sustainable banking management, offering actionable insights for policymakers, managers, and practitioners seeking to optimize both customer experience and institutional sustainability
Tax Mapping Based on Klassen Typology: A Case Study of Central Lombok Agustiani, Eka; Astuti, Endang; Aprianti, Vina
West Science Journal Economic and Entrepreneurship Vol. 3 No. 04 (2025): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v3i04.2285

Abstract

This research aims to analyze the potential for regional tax revenue in increasing Regional Original Income (PAD) in Central Lombok Regency in 2017-2023. This research uses a quantitative descriptive approach. The data analysis technique in this research is analysis of regional tax revenue reports using the Klassen Typology method. The results of the research show that using the Klassen Typology method, the types of taxes included in the Prime/Excellent sector are taxes, namely hotel tax, restaurant tax, advertising tax, street lighting tax, parking tax, rural and urban land and building tax and title acquisition tax. on Soil and Rocks. The type of tax included in the Potential sector is Non-Metal Mineral and Rock tax. The types of taxes included in the Developing sector are entertainment tax and ground water tax. Then the type of tax that is included in the Underdeveloped sector is the Swallow's Nest Tax.