JURNAL CAPITAL : Kebijakan Ekonomi, Manajemen dan Akuntansi

ANALISIS MANAJEMEN RISIKO DALAM MENINGKATKAN KINERJA KEUANGAN PERBANKAN

2025-12-12T14:14:46+07:00

Penelitian ini melihat bagaimana NPL, LDR, dan BOPO mempengaruhi Return on Assets. Dengan menggunakan data sekunder dari 35 sampel, analisis dilakukan melalui regresi linier berganda setelah melakukan uji asumsi klasik, yang mencakup normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi. Hasil penelitian menunjukkan bahwa distribusi residual adalah normal dan tidak terdapat masalah multikolinearitas. Meskipun terdapat indikasi heteroskedastisitas pada LDR, hasil uji Glejser dan analisis scatter plot mengonfirmasi bahwa tidak ada masalah yang signifikan, sementara autokorelasi diatasi dengan metode Cochrane-Orcutt. Uji T menunjukkan bahwa LDR dan BOPO memiliki pengaruh signifikan terhadap ROA, sedangkan NPL tidak menunjukkan pengaruh yang sama. Secara simultan, uji F mengindikasikan bahwa NPL, LDR, dan BOPO secara bersama-sama berpengaruh signifikan terhadap ROA, dengan koefisien determinasi (R Square) sebesar 0.869, yang menunjukkan bahwa 86.9% variasi ROA dapat dijelaskan oleh ketiga variabel tersebut. Penelitian ini menekankan pentingnya pengelolaan LDR dan BOPO dalam upaya meningkatkan profitabilitas.

PENGARUH KUALITAS PELAYANAN, KEPERCAYAAN DAN KUALITAS PRODUK TERHADAP KEPUASAN ANGGOTA (Studi Kasus pada KSPPS BMT AL FATAA Ulujami Kabupaten Pemalang)

2025-12-12T14:14:46+07:00

Member satisfaction reflects the level of a person's feelings after comparing expectations with the performance of services received, which in turn encourages the creation of long-term loyalty and attachment to the institution. This study aims to determine the influence of service quality, trust, and product quality on member satisfaction at KSPPS BMT AL FATAA Ulujami, Pemalang Regency. The population in this study consists of members of KSPPS BMT AL FATAA Ulujami, Pemalang Regency, with a sample of 100 members. The sampling technique used is nonprobability sampling with a purposive sampling approach. The analytical tools employed in this study include instrument testing (validity and reliability tests), descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation tests), model feasibility test, multiple linear regression analysis, and hypothesis testing through t-tests and F-tests. The results indicate that the service quality variable (X1) has a t value of 5.803 > t table 1.985 and a significance value of 0.000 < 0.05, indicating a significant effect on member satisfaction (Y). The trust variable (X2) has a t value of 4.734 > t table 1.985 and a significance value of 0.000 < 0.05. The product quality variable (X3) has a t value of 4.763 > t table 1.985 and a significance value of 0.000 < 0.05. Based on the results of the F-test (model feasibility test), the calculated F value is 46.843, which is greater than the F table value of 3.09, with a significance level of 0.000 < 0.05. This indicates that the variables of service quality, trust, and product quality are appropriate to be used as research model variables. The coefficient of determination (Adjusted R Square) is 0.581 which means that 58.1% of member satisfaction can be explained by the variables of service quality, trust, and product quality. The remaining 41.9% is influenced by other factors not included in this study. The conclusion of this study is that service quality has a positive and significant effect on member satisfaction at KSPPS BMT AL FATAA Ulujami, Pemalang Regency. Trust also has a positive and significant effect on member satisfaction. Likewise, product quality has a positive and significant effect on member satisfaction. Collectively, service quality, trust, and product quality have a positive and significant effect on member satisfaction. Suggestion based on the research findings indicates that KSPPS BMT AL FATAA Ulujami, Pemalang Regency, is advised to improve service quality, maintain the consistency and integrity of its staff, and develop more flexible products tailored to the members' needs, thereby enhancing member satisfaction.

PENGARUH CAPITAL ADEQUACY RATIO (CAR), FINANCING TO DEPOSIT RATIO (FDR) TERHADAP RETURN ON ASSETS (ROA) DENGAN NON PERFORMING FINANCING (NPF) SEBAGAI VARIABEL MODERATING (STUDI PADA BANK UMUM SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA)

2025-12-12T14:14:49+07:00

Abstract.

The phenomenon discussed in this research is the decrease of ROA which is the benchmark of banking performance. Besides, there is still gap result from previous research about Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets, so this research add Non Performing Financing variable as moderating variable. The purpose of this study is to analyze and prove empirically the influence of Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets and to analyze and prove empirically influence Non Performing Financing in moderating between Capital Adequacy Ratio and Financing to Deposit Ratio to Return On Assets.

The population of this study is the Sharia Commercial Bank listed on the Indonesia Stock Exchange with a total sample of nine Sharia Commercial Banks listed on the Indonesia Stock Exchange for the period 2009-2016. Moderating Regression Analysis.

The results of this study prove that Capital Adequacy Ratio has no effect on Return On Assets. Financing to Deposit Ratio has a significant effect on ROA. Non Performing Financing can moderate the influence between Capital Adequacy Ratio to Return On Assets. Non Performing Financing can not moderate the influence between Financing to Deposit Ratio to Return On Assets.

BRAND IMAGE AND DIGITAL MARKETING AS DETERMINANTS OF CONSUMER BUYING INTEREST

2025-12-12T14:14:50+07:00

Penelitian ini untuk mengetahui pengaruh citra merek dan pemasaran digital terhadap niat pembelian Mixue di Kota Semarang. Populasi penelitian meliputi semua pelanggan Mixue di Semarang dengan jumlah yang tidak diketahui, dan teknik pengambilan sampel yang diterapkan adalah purposive sampling. Dengan menggunakan rumus Lemeshow, total 100 responden dipilih sebagai sampel. Penelitian ini menggunakan analisis deskriptif, uji asumsi klasik, analisis regresi linier berganda, uji kelayakan model, uji hipotesis, dan koefisien determinasi untuk menganalisis data. Temuan penelitian mengungkapkan bahwa citra merek memiliki efek positif yang signifikan terhadap niat pembelian, ditunjukkan oleh th (5,678) > ttabel (1,984) dengan sig (0,000) < 0,05. Demikian pula, pemasaran digital secara signifikan mempengaruhi niat pembelian, dengan th (4,613) > ttabel (1,984) dan sig (0,000) < 0,05. Koefisien determinasi (R²) mencapai 0,586, menunjukkan bahwa citra merek dan pemasaran digital secara bersama-sama menyumbang 58,6% varians dalam niat beli, sementara 41,4% sisanya dijelaskan oleh faktor-faktor lain di luar model penelitian ini. Hasil ini menunjukkan bahwa Mixue di Semarang perlu terus meningkatkan citra merek dan memperkuat strategi pemasaran digital dengan mengembangkan inovasi produk yang unik dan melibatkan konten media sosial untuk memperkuat perhatian konsumen dan mendorong niat beli yang lebih tinggi

PERILAKU KONSUMEN TERHADAP KEPUTUSAN PEMBELIAN MAKANAN CEPAT SAJI

2025-12-12T14:14:51+07:00

The research was conducted at the Hisana Fried Chicken-Cemani. The aim was to reveal the simultaneous and independent impact of consumer behavioral factors : cultural, social, personal, and psychological factors on purchasing decisions for Hisana Fried Chicken-Cemani products. It was also to reveal the factors that have the most impact on product purchases at the outlet. A combination research method was applied. Primary data were obtained through questionnaires, observations, interviews. From the Multiple Linear Regression Analysis personal and psychological factors have a positive regression coefficient sign, while cultural and social factors have a negative sign. Based on ANOVA, there was no simultaneous impact of consumer behavioral factors on purchasing decisions. From the t-test did not reveal an independent impact of cultural, social, personal, or psychological factors on purchasing decisions. Observations revealed that consumers come from Cemani area surrounding the outlet, making place the most impactful factor in purchasing decisions. In-depth interviews also revealed that place was the most impactful factor in purchasing decisions. The findings of this research are not consumer behavioral factors that impact purchasing decisions, but rather the place, which is one of the marketing mix elements that has the most impact on purchasing Hisana Fried Chicken-Cemani products.

PENGARUH PENGETAHUAN AKUNTANSI DAN PENGALAMAN USAHA TERHADAP PENGGUNAAN INFORMASI AKUNTANSI PADA PELAKU UMKM

2025-12-12T14:14:53+07:00

This study aims to analyze the effect of accounting knowledge and business experience on the use of accounting information among Micro, Small, and Medium Enterprises (MSMEs) in Cepogo District, Boyolali Regency. The background of this research is based on the low awareness of MSME actors in utilizing accounting information as a basis for business decision-making. Accounting knowledge and business experience are assumed to be the main factors influencing the limited use of accounting information among MSME owners.

This research employs a quantitative approach with a causal-comparative design. The population consists of 150 MSME units in Cepogo District, with a total sample of 70 respondents selected using simple random sampling. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-test, F-test, and the coefficient of determination (R²) with the assistance of SPSS software.

The results indicate that accounting knowledge has no significant effect on the use of accounting information among MSME actors in Cepogo District, suggesting that the level of accounting understanding does not significantly determine their application of accounting information. Conversely, business experience has a positive and significant effect on the use of accounting information, meaning that the longer entrepreneurs engage in business activities, the better they are in utilizing accounting information to support decision-making processes.

The coefficient of determination (Adjusted R²) value of 0.621 shows that accounting knowledge and business experience explain 62.1% of the variation in the use of accounting information, while the remaining 37.9% is influenced by other factors not examined in this study.

This study is expected to provide insights and references for MSME actors and the Department of Cooperatives and MSMEs of Boyolali Regency in developing financial management capabilities through training and mentoring programs in accounting, so that accounting information can be optimally used to improve business decision-making.

PEGAWAI HEBAT LAHIR DARI LINGKUNGAN KERJA YANG MENDORONG DAN DISIPLIN YANG KUAT

2025-12-12T14:14:55+07:00

This study aims to determine (1) the effect of work motivation on employee performance, (2) the effect of work environment on employee performance, (3) the effect of work discipline on employee performance, and (4) the simultaneous effect of work motivation, work environment, and work discipline on employee performance.

This research is classified as causal-associative research using a saturated sampling (census) technique. The subjects of this study were 31 employees of the National Unity and Political Agency (Badan Kesatuan Bangsa dan Politik) of Kendal Regency. Data were collected through questionnaires, and the research instruments were tested using validity and reliability tests. The classical assumption tests included normality, multicollinearity, and heteroscedasticity tests. Data analysis was carried out using multiple linear regression, the coefficient of determination (R²), and t-test and F-test.

The results showed that: (1) Work motivation has a positive and significant effect on employee performance, with a t-value of 4.016 greater than the t-table value of 1.70 and a significance value of 0.000 < 0.05. This means that higher work motivation leads to higher employee performance, thus H1 is accepted. (2) The work environment has a positive and significant effect on employee performance, with a t-value of 4.428 greater than the t-table value of 1.70 and a significance value of 0.002 < 0.05. Therefore, H2 is accepted, indicating that a better work environment improves employee performance. (3) Work discipline has a positive and significant effect on employee performance, with a t-value of 2.625 greater than the t-table value of 1.70 and a significance value of 0.017 < 0.05. Thus, H3 is accepted, meaning that better work discipline increases employee performance.
(4) The simultaneous test shows a significance value of 0.000 < 0.05, indicating that work motivation, work environment, and work discipline jointly have a significant effect on employee performance at the National Unity and Political Agency of Kendal Regency, and therefore H4 is accepted.

Based on the research findings, management needs to pay greater attention to motivation, work environment, and work discipline to enhance employee performance, particularly in the aspect of work discipline, which showed the lowest beta value compared to motivation and work environment.

THE IMPLICATIONS OF SANCTIONS UNDER THE GENERAL PROVISIONS AND TAX PROCEDURES LAW ON THE SUSTAINABILITY OF CORPORATE FINANCIAL MANAGEMENT

2025-12-12T14:14:58+07:00

Tax compliance is the foundation of state revenue, yet (General Provisions and Tax Procedures) administrative sanctions are often an unavoidable consequence for companies. These sanctions, in the form of fines, interest, and penalties, directly impact cash flow, but their long-term implications for the sustainability of financial management are often overlooked. This study aims to conceptually analyze how KUP administrative sanctions affect the dimensions of sustainable financial management. The method used is a conceptual literature study, which identifies and formulates research variable dimensions based on an in-depth literature review. The result is a conceptual framework that maps the implications of sanctions not only on short-term liquidity but also on fiscal risk management, strategic planning, and the company's investment reputation. In conclusion, administrative sanctions are not just a cost burden, but a strategic risk variable that must be integrated into sustainable financial management models to ensure long-term business viability.

ANALISIS STRATEGI MANAJEMEN RESTO DAPUR JOGLO DALAM MENCIPTAKAN KEPUASAN PELANGGAN DAN MEMPERKUAT POSISI INDUSTRI KULINER

2025-12-12T14:15:00+07:00

The rapid growth of the culinary industry in Indonesia has intensified competition, particularly for traditional restaurants like Resto Dapur Joglo, which must compete with modern and fast-food establishments while adapting to the trend of digitalized food services. This study aims to analyze the management strategies of Resto Dapur Joglo in creating customer satisfaction and strengthening its position in the culinary industry, with a focus on optimizing internal strengths and leveraging external opportunities. The method used is a case study with a descriptive qualitative approach, conducted through observation, interviews, customer questionnaires, and documentation. Data were analyzed using the SWOT matrix, IFAS, and EFAS to identify the strengths, weaknesses, opportunities, and threats faced by the business. The analysis results show that Resto Dapur Joglo’s main strengths lie in its comfortable atmosphere, quality flavors, and personalized service (IFAS strength score: 2.35), along with significant opportunities in online service digitalization and business expansion (highest EFAS score: 0.54). The IFAS score difference of 1.32 and EFAS of 0.31 place Resto Dapur Joglo in the aggressive strategy position (SWOT quadrant I), thus it is recommended to maximize existing strengths and opportunities through menu innovation, digital promotion, and operational cost efficiency to face competition and enhance customer satisfaction.

PERAN CITRA PERUSAHAAN, KUALITAS PELAYANAN DAN PERSEPSI HARGA TERHADAP MINAT BELI ULANG PADA KONSUMEN ASTON PLUIT HOTEL & RESIDENCE DI JAKARTA

2025-12-12T14:15:02+07:00

This research aims to determine the influence of company image, service quality and price perception on repurchase intention among Aston Pluit Hotel & Residence consumers in Jakarta. The sampling technique used is probability sampling with the technique taken being accidental sampling. The results of the t test show that the t value for company image is 7.868 > t-table 1.984, then the t value for service quality is 2.838 > t-table 1.984 and the t value for price perception is -1.960 < t-table 1.984. The results of testing the feasibility of the model with a significant level are 0.000 < 0.05, meaning that the model is a suitable model or fit to be used. The coefficient of determination (Adjusted R Square) of 0.863 means that repurchase interest can be explained by company image, service quality and price perception.

WORK LIFE BALANCE DAN PENGARUHNYA TERHADAP KEPUASAN KERJA KARYAWAN PT. NASMOCO BAHTERA MOTOR JANTI

2025-12-12T14:15:03+07:00

Companies must consider the level of satisfaction of each employee because satisfaction is a crucial factor for the company, as job satisfaction is a criterion for determining a company's success in meeting its employees' needs. This study was conducted to determine and analyze the influence of work-life balance, work environment, and leadership on employee job satisfaction at PT. Nasmoco Bahtera Motor Janti.

This study used quantitative methods. The research subjects were PT. Nasmoco Bahtera Motor Janti employees. The sample size was 94. Data collection techniques used were questionnaires and literature reviews. The analytical methods used were Descriptive Statistical Analysis, Classical Assumption Testing, Model Feasibility Testing, Multiple Linear Regression, t-tests, and F-tests.

. The results of the t test of the work life balance variable do not have a significant effect on employee job satisfaction at PT. Nasmoco Bahtera Motor Janti, seen from the t count on the work life balance variable, the t count value is 1.745. While the t table value (a = 0.05, dk = n-k-1, dk = 94-3-1 = 90) is 1.986. t count (1.745) < t table (1.986) (Ha is rejected and Ho is accepted).The work environment variable has a significant influence on the job satisfaction of employees of PT. Nasmoco Bahtera Motor Janti, seen from the t count on the work environment variable, the t count value is 4.382. While the t table value (a = 0.05, df = n-k-1, df = 94-3-1 = 90) is 1.986. t count (4.382) > t table (1.986) (Ho is rejected and Ha is accepted) and the leadership variable does not have a significant influence on the job satisfaction of employees of PT. Nasmoco Bahtera Motor Janti, seen from the t count on the leadership variable, the t count value is 0.012. While the t table value (a = 0.05, df = n-k-1, df = 94-3-1 = 90) is 1.986. t count (0.012) < t table (1.986) (Ha is rejected and Ho is accepted).

Based on this research, the author offers several suggestions for improving employee job satisfaction: developing a work system, organizing work in accordance with standard procedures, and creating a more comfortable work environment so that employees feel more comfortable and safe in the workplace, which will ultimately increase employee job satisfaction

SAAT REVIEW ONLINE MENENTUKAN: Citra Merek Dan Kualitas Produk Menggiring Konsumen Memutuskan Pembelian Skincare

2025-12-12T14:15:06+07:00

The increasing interest of society in skincare products encourages companies to pay attention to factors that influence consumer purchasing decisions. Digital information, brand image, and product quality become important considerations in determining consumer preferences. This study aims to determine the influence of electronic word of mouth, brand image, and product quality on purchasing decisions of Skintific skincare products in Semarang City.

The population in this study consists of users of Skintific skincare products residing in Semarang City, with the total number of population unknown. The sample in this research amounted to 78 respondents, determined using purposive sampling based on 13 research indicators. Data were collected through questionnaires using a Likert scale, and the data were analyzed using multiple linear regression with SPSS.

The results show that the electronic word of mouth variable does not have a significant effect on purchasing decisions, with a significance value of 0.673 (>0.05), a regression coefficient of 0.064, and a t-value of 0.424. The brand image variable has a significant effect on purchasing decisions, with a significance value of 0.001 (<0.05), a regression coefficient of 0.545, and a t-value of 3.408. The product quality variable also has a significant effect on purchasing decisions, with a significance value of 0.000 (<0.05), a regression coefficient of 0.733, and a t-value of 5.749. The coefficient of determination (Adjusted R Square) of 0.697 indicates that brand image and product quality explain 69.7% of the variation in purchasing decisions, while the remaining percentage is influenced by variables outside this study.

Suggestions for future research include considering other variables that may influence purchasing decisions, increasing the number of samples, and expanding the scope of respondents to obtain more comprehensive results.

Unveiling Gen Z’s Choices: How Quality, Health Consciousness, and Price Decide Food Satisfaction

2025-12-12T14:15:08+07:00

This study aims to analyze the influence of product quality, health consciousness, and price on purchase satisfaction among Generation Z consumers of traditional foods in Semarang City. The increasing health awareness after the Covid-19 pandemic and shifts in consumption patterns serve as the foundation for this research. A total of 100 respondents were selected using purposive sampling, and data were collected through an online questionnaire. The data were analyzed using multiple linear regression with SPSS.

The results of the regression analysis show that the research model is feasible, as evidenced by the simultaneous test (F-test) which obtained F-value = 52.914 > F-table = 2.70 with a significance level of < 0.001, indicating that all independent variables jointly influence purchase satisfaction. The model also has strong explanatory power, with an Adjusted R² value of 0.611, meaning that 61.1% of the variation in purchase satisfaction is explained by product quality, health consciousness, and price.

Partially, product quality does not significantly influence purchase satisfaction. This is indicated by a t-value = 0.940 < t-table = 1.98498 and a significance value of 0.349 > 0.05, leading to the rejection of H1. In contrast, health consciousness shows the strongest effect with a t-value = 6.807 > 1.98498 and a significance level < 0.001, demonstrating that health awareness plays a crucial role in shaping satisfaction toward traditional foods in the post-pandemic era.

The price variable also significantly influences purchase satisfaction, supported by a t-value = 3.609 > 1.98498 and significance < 0.001, thus accepting H3. The regression coefficients further indicate the magnitude of influence for each variable—product quality (β = 0.046), health consciousness (β = 0.490), and price (β = 0.197). These findings confirm that health awareness and competitive price perception are the dominant factors driving purchase satisfaction among Gen Z consumers of traditional foods in Semarang City.

UNVEILING THE IMPACT OF HR COMPETENCE AND ACCOUNTING SYSTEMS ON FINANCIAL REPORTING QUALITY

2025-12-12T14:15:11+07:00

This study aims to determine the effect of human resource competence, the application of accounting standards, and the financial accounting system on the quality of financial statements at Koperasi Langgeng Jaya Abadi in Pati. The quality of financial statements is the final result of the accounting process that provides understandable financial information for users and can be used for future decision-making.

The population in this study consisted of 32 respondents, including educators and education personnel who manage finances within Koperasi Langgeng Jaya Abadi Pati. The independent variables in this study are human resource competence (X1), application of accounting standards (X2), and financial accounting system (X3). The dependent variable is the quality of financial statements (Y). Data were collected using a questionnaire, and the analysis technique used was multiple regression.

The results showed that the human resource competence variable had a regression coefficient value of 0.229 with a significance value of 0.012, indicating that human resource competence has a positive and significant effect on the quality of financial statements. The accounting standards application variable showed a regression coefficient of 1.035 with a significance value of 0.000, proving that the application of accounting standards has a positive and significant effect on the quality of financial statements. The financial accounting system variable showed a regression coefficient of 0.220 with a significance value of 0.020, indicating that the financial accounting system has a positive and significant effect on the quality of financial statements.

It is recommended that Koperasi Langgeng Jaya Abadi Pati improve the competence of financial management employees in managing and presenting financial statements. This is because some employees still have low skills and knowledge in accounting. The cooperative should also evaluate the application of accounting standards to ensure that financial reports comply with the applicable accounting rules and present financial information fairly and fairly, as this is an obligation.

EVOLUSI DETEKSI KECURANGAN: TINJAUAN LITERATUR SISTEMATIS PADA DOMAIN KEUANGAN, PERPAJAKAN, DAN BLOCKCHAIN

2025-12-12T14:15:13+07:00

This study aims to examine the evolution of fraud detection methods across three strategic domains: finance, taxation, and blockchain. This topic is significant because fraud not only causes financial losses but also undermines public trust and threatens the stability of economic systems. The hypothesis of this study suggests that technology-based approaches, such as machine learning and data analytics, improve fraud detection effectiveness compared to conventional methods. A Systematic Literature Review (SLR) method was employed, analyzing 6.294 primary scientific articles published between 2019 and 2025. The analysis was conducted thematically and bibliometrically to identify key trends and research gaps. The findings reveal a paradigm shift in fraud detection, from behavior-based theoretical models to algorithm-driven analytical systems. However, the integration of technological approaches with behavioral and organizational factors remains limited. This study provides a comprehensive overview of current fraud detection developments and highlights the need for a multidisciplinary approach that combines technical, behavioral, and institutional dimensions. These findings are essential as a foundation for strengthening fraud surveillance and governance systems in the digital era.

DUKUNGAN REKAN KERJA DAN KEPUASAN KERJA: KUNCI TUMBUHNYA SIKAP KEWARGAAN DI TEMPAT KERJA

2025-12-12T14:15:15+07:00

Coworker support is a crucial factor in shaping Organizational Citizenship Behavior (OCB). Meanwhile, job satisfaction reflects employees' positive feelings about their work. This study aims to determine and analyze the influence of coworker support and job satisfaction on organizational citizenship behavior.

The study was conducted on PLN ULP Bangsri employees using a census approach, resulting in a sample of 34 employees from the entire population. Data were collected using a questionnaire and analyzed using multiple linear regression to test the partial and simultaneous effects between variables.

The analysis showed that coworker support significantly influenced OCD, with a calculated t-value of 5.083 and a significance level of 0.000. Job satisfaction also significantly influenced OCD, with a calculated t-value of 5.828 and a significance level of 0.000. Simultaneously, both had a significant effect on OCD, with a calculated F-value of 22.208 and a significance level of 0.000. The coefficient of determination (R²) of 0.589 indicates that 58.9% of the variation in OCD can be explained by coworker support and job satisfaction.

Based on these findings, organizations are advised to continue strengthening coworker support and creating satisfying working conditions to enhance organizational citizenship behavior.

Quality Service and Trust: The Key to Building Customer Loyalty

2025-12-12T14:15:17+07:00

This research aims to determine the influence of service quality and customer trust on customer loyalty at BRI Bank Warungasem Unit, in Batang Regency.Loyalty is a customer's deep commitment to repeat subscriptions.

The population in this research is Bank BRI Warungasem Unit customers with a total of 956 customers and a sample taken using the Slovin formula of 100 people. The independent variables of this research include service quality (X₁) customer trust (X2) while the dependent variable is customer loyalty (Y). Data was collected using a questionnaire that had been tested for validity and reliability. The data analysis technique used in this research is multiple regression with the help of calculations via the SPSS application.

The test results obtained for the Service Quality variable obtained tcount = 2.016 more than t table 1.66023 with a significance level of 0.047 (less than 0.05). Thus, it can be concluded that Service Quality has an influence on Customer Loyalty at Bank BRI Warungasem Unit, and the test results obtained for the Customer Trust variable obtained tcount = 9.646 more than t table 1.66023 with a significance level of 0.000 (less than 0.05). Thus, it can be concluded that Customer Trust has an influence on Customer Loyalty at Bank BRI Warungasem Unit. The coefficient of determination value denoted in the Adjusted R Square number is 0.724, this means that the contribution of the influence of the Service Quality (X1) and Customer Trust (X2) variables to Customer Loyalty (Y) is influenced by 72.4%. Thus, 27.6% (100%-72.4%) is influenced by other variables that influence customer loyalty such as customer satisfaction, comfort, location and others.

Suggestions for Bank BRI Warungasem Unit are that periodically, bank administrators or management need to prepare programs to improve bank services to customers with the aim of maintaining and increasing bank customer loyalty. For example, by giving rewards to customers who have joined and contributed to the bank for a long time, increasing the largest effective contribution that influences the Customer Loyalty variable is the Customer Trust variable, so the Bank should always maintain credibility and improve the quality of bank services so that Bank BRI Warungasem Unit customers always have the trust of their customers.