The Influence of Knowledge Management, Intellectual Capital, Islamic Work Ethic, and Accrual Basis on Service Quality of Islamic Banking Customers
Pengaruh Knowledge Management, Intellectual Capital, Islamic Work Ethic dan Accrual Basic Terhadap Service Quality Pada Nasabah Perbankan Syariah
DOI:
https://doi.org/10.21070/ups.12478Keywords:
Knowledge Management, Intellectual Capital, Islamic Work Ethic, Accrual Basic, Service Quality, Perbankan SyariahAbstract
This study aims to analyze the influence of Knowledge Management, Intellectual Capital, Islamic Work Ethics, and Accrual Basis on Service Quality for Islamic banking customers. The study used a quantitative approach with a purposive sampling method. Data were obtained through questionnaires distributed to Islamic banking customers and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the help of SmartPLS 3. The results showed that Knowledge Management had no significant effect on Service Quality. Conversely, Intellectual Capital had a positive and significant effect on Service Quality. Islamic Work Ethics also had a positive and significant effect on Service Quality and was the most dominant variable. Meanwhile, Accrual Basis had no significant effect on Service Quality. These findings indicate that improving the quality of Islamic banking services is more influenced by strengthening intellectual capital and implementing Islamic work ethics in service activities.
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