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All Journal Jurnal Ilmu Sosial dan Humaniora Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Liris Kristina
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Analisis Faktor-Faktor yang Mempengaruhi Loyalitas Nasabah KSPPS BMT Maunah Cabang Desa Wangandawa Kabupaten Tegal Liris Kristina; Elsha Novia Rachma Yuliari
Jurnal Ilmu Sosial dan Humaniora Vol. 1 No. 3 (2025): JULI-SEPTEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6t5yec98

Abstract

Customer loyalty is a key indicator of the long-term success of an Islamic financial institution. KSPPS BMT Maunah shows a high level of customer loyalty, but there is no empirical data explaining the factors that influence it. This study aims to examine the influence of service quality, corporate image, and trust on customer loyalty. The population in this study were all customers of KSPPS BMT Maunah Wangandawa Village Branch. The sampling technique used the saturated method, namely the entire population was sampled with 153 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results showed that partially, the variables of service quality and corporate image did not significantly influence customer loyalty. Meanwhile, trust had a positive and significant influence on customer loyalty. Simultaneously, service quality, corporate image, and trust had a significant influence on customer loyalty. These findings indicate that trust is a dominant factor in shaping customer loyalty at KSPPS BMT Maunah.
Refleksi Efektivitas Penerapan Coretax dalam Sistem Perpajakan Indonesia Ahmad Baihaqi; Liris Kristina
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 5 No. 2 (2026): Mei : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v5i2.6874

Abstract

Digital transformation in tax administration has become a strategic step to improve the effectiveness of tax management and taxpayer compliance. The Indonesian government has developed the Core Tax Administration System (Coretax) as an integrated core system aimed at strengthening national tax governance through data integration and improved administrative efficiency. The implementation of this system is expected to support the modernization of tax administration and enhance the quality of services provided to taxpayers. However, the effectiveness of Coretax implementation still requires comprehensive study to understand the challenges and implications in the practice of tax administration in Indonesia. This study employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews with tax officials, tax practitioners, and taxpayers, as well as documentation studies of regulations and policy reports related to Coretax. Data analysis was conducted using thematic analysis to identify patterns and challenges in system implementation. The results show that Coretax contributes to data integration, administrative efficiency, and the strengthening of tax governance. However, its implementation still faces challenges related to infrastructure readiness, human resource capacity, and the level of taxpayer trust.
Co-Authors Ahmad Baihaqi Elsha Novia Rachma Yuliari