The Influence of Knowledge Management, Intellectual Capital, Islamic Work Ethic, and Accrual Basis on Service Quality of Islamic Banking Customers

General Background Islamic banking operates as an ethical financial institution relying heavily on maintaining superior service delivery to preserve customer trust and loyalty within competitive markets. Specific Background Although financial institutions strive to maintain service standards, they frequently encounter internal hurdles regarding operational consistency, employee capabilities, and service expectations. Knowledge Gap Prior studies predominantly evaluate independent managerial aspects or corporate financial performance separately, leaving integrated empirical models analyzing knowledge management, intellectual capital, Islamic work ethics, and accrual accounting simultaneously on customer service quality relatively limited. Aims This study aims to analyze the effects of knowledge management, intellectual capital, Islamic work ethic, and accrual basis on service quality within Islamic banking. Results Utilizing a quantitative structural equation modeling approach via SmartPLS on customer data, findings reveal that intellectual capital and Islamic work ethics positively and significantly drive service quality, with Islamic work ethics acting as the most dominant determinant, whereas knowledge management and accrual basis exhibit no significant direct effect. Novelty This research integrates internal resource-based view indicators comprising knowledge management, intangible intellectual assets, religious work ethos, and accounting systems into a single predictive framework for Islamic bank service delivery. Implications Islamic banking management must strategically prioritize strengthening employee competence, organizational systems, and internalizing Islamic work ethics rather than relying solely on administrative accounting changes or general knowledge repositories to elevate service excellence. Key Findings Highlights Intellectual capital significantly and positively drives service quality performance in Islamic banking. Islamic work ethics serve as the most dominant determinant influencing customer service perceptions. Knowledge management and accrual basis show no significant direct effect on service quality outcomes.