Abstract:Customer loyalty is a crucial factor in maintaining the sustainability of any service business, including the laundry business. Al-Matuq Islamic Boarding School Laundry experienced a decline in turnover and frequency of…
repeated service usage during the 2023–2025 period, indicating a decline in customer loyalty. This study aims to analyze the effect of service quality and price on customer loyalty, with customer satisfaction as a mediating variable. The study used a quantitative approach with a survey method of 133 Al-Matuq Islamic Boarding School Laundry customers selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) assisted by AMOS 26. The results showed that service quality has a positive and significant effect on customer satisfaction (β = 0.647; p < 0.001), price has a positive and significant effect on customer satisfaction (β = 0.313; p = 0.002), price has a positive and significant effect on customer loyalty (β = 0.443; p < 0.001), and customer satisfaction has a positive and significant effect on customer loyalty (β = 0.197; p = 0.035). In contrast, service quality does not have a significant effect on customer loyalty (β = 0.077; p = 0.544). These findings indicate that customer satisfaction plays an important role in increasing customer loyalty, while service quality contributes more through increasing customer satisfaction than directly to loyalty. The implications of this study emphasize the importance of consistently improving service quality and setting prices that are in accordance with the benefits received by customers to increase customer satisfaction and loyalty in a sustainable manner
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:Customer loyalty is essential for the sustainability of aesthetic clinics, particularly amid increasing competition and the growing use of digital promotional channels. This study examines the effects of service quality…
and online promotion on customer loyalty, with customer satisfaction as a mediating variable at F3B Beauty House. A quantitative explanatory design with a cross-sectional survey approach was employed. Data were collected through an online questionnaire from 361 customers selected using purposive sampling. Eligible respondents were at least 18 years old, had completed at least two visits or transactions within the previous 12 months, and had been exposed to the clinic’s online promotions. The data were analyzed using partial least squares structural equation modeling. The results show that service quality and online promotion positively and significantly affect customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and demonstrates the largest practical effect. Furthermore, customer satisfaction partially mediates the effects of service quality and online promotion on customer loyalty. The model explains 66.9% of the variance in customer satisfaction and 68.3% of the variance in customer loyalty. These findings emphasize the importance of integrating consistent service quality, interactive online promotion, and satisfactory customer experiences to strengthen sustainable customer loyalty.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:The rapid growth of e-commerce has increased the importance of understanding factors that influence consumer repurchase intention, particularly in the beauty and personal care product sector. This study aims to analyze the…
he effect of customer online shopping experience on repurchase intention with trust as a mediating variable among beauty and personal care product consumers in Pontianak City. This research employs a quantitative associative approach with a sample of 175 respondents selected through purposive sampling. Data were collected using questionnaire with Likert-scale (1–4) and analyzed using Structural Equation Modeling (SEM) with SmartPLS software. The results indicate that: (1) online shopping experience has a significant effect on trust (t-statistics 6,235; p values 0.000); (2) online shopping experience has a significant effect on repurchase intention (t-statistics 5,395; p values 0.000); (3) trust has a significant effect on repurchase intention (t-statistics 4,680; p values 0.000); and (4) trust mediates the effect of online shopping experience on repurchase intention (t-statistics 4,397; p values 0.000). These findings suggest that a positive online shopping experience and consumer trust are key factors in driving repurchase intention for beauty and personal care products through e-commerce platforms.
Abstract:This study aims to analyze the influence of Environmental (E), Social (S), and Governance (G) on corporate financial performance as measured by Return on Assets (ROA) and Return on Invested Capital (ROIC) in companies listed…
sted on the LQ45 index of the Indonesia Stock Exchange for the 2023-2025 period, with Company Size (SIZE) as a control variable. The study uses a quantitative method with secondary data obtained from annual reports and corporate sustainability reports. The sample was determined using a purposive sampling technique, resulting in 45 observations included in the LQ45 for the 2023-2025 period. Data analysis was performed using panel data regression with the help of EViews 13 software. The results show that Environmental has a positive and significant effect on ROA and ROIC, while Governance also has a positive and significant effect on both indicators. Conversely, Social does not have a significant effect on ROA or ROIC. The coefficient of determination value indicates that the model is able to explain variations in ROA by 29.7% and ROIC by 32.3%. These findings indicate that environmental practices and corporate governance play an important role in improving financial performance, while the implementation of social aspects has not had a significant impact during the study period.
Abstract:The convergence between sustainability and halal consumption practices has led to a surge of interest in identifying variables influencing consumer behavior towards purchasing eco-friendly and sustainable halal goods. This…
is paper examines the effects of Islamic ethics, environmental consciousness, and social norms on the purchase intention of eco-friendly and sustainable halal products, considering the moderating role of consumer trust. Four hundred and twelve participants among Muslims participated in the study, and their data were analyzed using partial least squares structural equation modeling. The proposed model had good explanatory power as it was able to explain 68.4% and 59.7% of the variances in green halal purchase intention (R² = 0.684) and consumer trust (R² = 0.597), respectively. Results of this study indicate that Islamic ethics (β = 0.31, p < 0.001), environmental consciousness (β = 0.27, p < 0.001), and social norms (β = 0.22, p < 0.01) positively influenced consumer trust. Moreover, consumer trust significantly and positively impacted green halal purchase intention (β = 0.45, p < 0.001). The mediation analyses reveal that consumer trust partly mediates the effect of Islamic ethical values, environment, and social norms on green halal purchase intention. Out of all the antecedents tested, Islamic ethical values have been found to be the most effective determinant of green halal purchase intention. It can thus be concluded that the purchase intention for green halal products increases significantly if the customers perceive these products as being consistent with Islamic moral standards, sustainable for the environment, and approved by society, especially where the issue of consumer trust is involved. This research has contributed significantly to the extant literature by showing how trust acts as an important bridge between the antecedents of green halal purchase intention and the actual intention to purchase.
Abstract:This research is motivated by the importance of accountability in Islamic banking, which is not only related to administrative responsibility but also encompasses moral and spiritual dimensions. This study aims to understand…
tand the meaning of accountability from a sharia accounting perspective for the managers of Bank Muamalat Ambon. The study used a qualitative approach with a phenomenological method. The study population was the managers of Bank Muamalat Ambon, while informants were selected using a purposive sampling technique based on experience and involvement in Islamic banking activities. The research instrument was a semi-structured interview guide. Data collection techniques were carried out through in-depth interviews and analyzed using phenomenological analysis through the stages of transcription, coding, grouping themes, and extracting essential meanings. The results show that sharia accountability is interpreted as a professional, moral, social, and spiritual responsibility manifested through trustworthiness, transparency, sharia compliance, fair service, and supervision. The conclusion of the study confirms that sharia accountability is not only understood as formal reporting, but as an ethical and religious practice carried out in daily work activities.
Abstract:This study aims to examine the effect of product quality, brand image, and promotion on customer loyalty at Rumah Tempe in Pontianak City. A quantitative approach with an associative research design was used. The sample…
consisted of 100 Rumah Tempe customers selected through purposive sampling, with the criteria of being at least 17 years old, having made purchases independently, and having purchased the product at least twice. Data were collected through questionnaires using a five-point Likert scale, supported by interviews and documentation. The data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results show that product quality, brand image, and promotion have positive and significant effects on customer loyalty, both partially and simultaneously. Among the three variables, promotion has the strongest influence, indicating that effective promotional activities play an important role in encouraging repeat purchases and customer recommendations. These findings imply that Rumah Tempe should consistently maintain product quality, strengthen its brand image, and optimize promotional strategies to increase customer loyalty in the competitive local snack food market.
Abstract:This study aims to analyze the effect of labor optimization and capital support on the turnover of cassava rengginang home industries in Rubaru District, Sumenep Regency. The study employed a quantitative approach using…
a time series method with secondary data collected from 2012–2024. The variables analyzed consisted of capital and labor as independent variables and turnover as the dependent variable. Data analysis was conducted using multiple linear regression supported by classical assumption tests. The findings indicate that capital has a positive and significant effect on turnover, with a regression coefficient of 4.68 and a probability value of 0.0000. Meanwhile, labor shows a significant negative effect on turnover, with a coefficient value of -3.68 and a probability value of 0.0460. Simultaneously, capital and labor contribute significantly to turnover improvement, with an R-squared value of 0.912, indicating that 91.2% of turnover variation can be explained by both variables. The results emphasize the importance of effective labor management, workforce productivity improvement, and adequate capital support in enhancing the performance and sustainability of cassava rengginang home industries in Rubaru District.