Journal of Strategic Behaviour Accounting (JSBA)
Vol. 2 No. 01 (2026): In progress (July 2026)

Stengthening Digital Services through Quality, Responsiveness, and Satisfaction

Intan Nur'Aini (Surabaya State University)
Aisyah Diah Hapsari (Surabaya State University)
Azila Putri Jelita (Surabaya State University)
Jessenia Nadhita Nugrahini (Surabaya State University)
Helen Syfa Aprilia (Surabaya State University)
Aisya Syafa Maharani (Surabaya State University)
Nouval Yaafi Talitha (Surabaya State University)
Dwi Ernawati (Surabaya State University)
Daniel Oluwatosin Oyerinde (Osun State University)



Article Info

Publish Date
29 Jul 2026

Abstract

This study examines how system quality, service response, and perceived trust shape user trust in digital public services, with user satisfaction as a moderating condition. The study responds to the increasing managerial demand for reliable, responsive, and citizen-oriented digital platforms in local public service delivery. A quantitative survey was conducted using 152 valid responses from users of public service websites and applications, including respondents from Madiun and surrounding areas. Data were analyzed through descriptive statistics, internal consistency testing, Pearson correlation, multiple regression, and moderated regression with HC3 robust standard errors. The results show that system quality is the strongest and most consistent predictor of user trust, while service response and perceived trust are not significant when entered simultaneously with system quality. User satisfaction increases model fit and strengthens the relationship between perceived trust and user trust, indicating that trust perceptions become more meaningful when users are satisfied with the digital service experience. These findings suggest that public service managers should prioritize system reliability, usability, and information clarity while improving satisfaction-oriented service design.

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Journal Info

Abbrev

jsba

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Strategic Behavior Accounting (JSBA) focuses on advancing scholarly understanding of how accounting shapes, influences, and interacts with strategic behavior within organizations. The journal aims to provide a platform for high‑quality empirical, conceptual, and case‑based research ...