Articles

Sharia Banking Trust: Analyzing the Influence of Religiosity and Perceptions in Bank Sharia Bukittinggi Branch

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Research on Sharia Bank is currently relevant due to the rapid growth of the Shariah financial industry, increasing public interest, as well as government support, focusing on factors such as customer trust and the influence of religiosity and perception on customer trust.

The purpose of this study is to investigate how customer trust at the Bank Nagari Sharia Bukittinggi Branch is impacted by beliefs and religiosity. All Bank Nagari Bukittinggi City Branch customers made up the research population. The research population consisted of all customers of Bank Nagari Bukittinggi City Branch, with sampling using a purposive sampling technique which resulted in 150 respondents as samples. The analytical method used is the multiple linear analysis method.

The research results show that customer religiosity does not have a significant influence on their level of trust in Bank Nagari Syariah Bukittinggi Branch. However, customer perceptions of the bank have a significant influence on the level of customer trust in the bank.

This research provides an important contribution to understanding the factors that influence customer trust in Sharia banks, especially in the context of Bank Nagari Sharia Bukittinggi Branch. The results of this research can be a basis for the bank to improve its service and communication strategies to customers, by taking more into account customer perception factors.

The Effect of Trust, Knowledge Sharing, on Employee Performance through Organizational Commitment as an Intervening Variable in Shipping Companies in Surabaya

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Organizations strive to achieve success because the business environment is very competitive. Regardless of the size of the company and the company’s market share, every organization strives to manage employees so that they are able to work well. The company will manage its employees so that they run in line with the company’s goals, because one of the things that must be paid attention to in the company is the performance of its employees. Good employee performance can be seen from quality work results, producing quantities according to company standards, being on time, having high attendance, and being able to work together with fellow employees (Mathis and Jackson, in Damayanti et al., 2018). According to Mahmudi (2015:21), employee performance can be influenced by various factors, one of which is personal factors such as commitment. Based on Zehir et al. (2012), organizational commitment is a driver of organizational success, having the desire to fight for the organization, and belief in the goals and values ​​of the organization. Organizational commitment is a variable that is influenced by several factors. One factor that can influence organizational commitment is trust (Redha et al., 2022). Aziz and Abadiyah (2022) confirmed that there is a real influence of organizational commitment on employee performance, whereas Kertabudi and Aripin (2014) proved that there is no influence of organizational commitment on employee performance. Mukri et al. (2017), Hardiani and Prasetya (2018) prove the influence of trust on employee performance, however, research by Prasetyo et al. (2018) proves the opposite, namely that trust has no effect on employee performance. Meanwhile, trust has been proven to have no effect on employee performance with organizational commitment as an intervening variable by Aziz and Abadiyah (2022). Referring to the background described previously, it can be seen that there are still inconsistent research results regarding the influence of Trust, Knowledge Sharing, on Employee Performance through Organizational Commitment as an Intervening Variable.

A Study of Trust Base Voluntary Tax Compliance through Tax Administration Digital Transformation in Indonesia

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Over the last decade, Indonesian Tax Authority, DGT (Directorate General of Taxes) has introduced digital transformations on tax administration as a part of Tax Reform in Indonesia. These practices were done to improve taxpayer trust and tax compliance. The objective of this study is to look into the relationship between tax administrations’ digital transformation on trust, as well as taxpayers’ tax compliance decisions. We emphasized on Indonesian taxpayers’ perceptions of fairness and voluntary tax compliance following the digital transformation of tax administrations. An online questionnaire was distributed as part of this study’s survey approach. To collect samples from all throughout Indonesia, the online survey used a Google form. Indonesian taxpayers were used as the study’s population. A simple random sample strategy was used in this study. Structural equation modelling (SEM) was utilized to examine the collected data. The result was that tax administration’s digital transformation has a positive impact on voluntary tax compliance.