Purpose This paper aims to test the effect of customer relationship management (CRM) strategy on customer loyalty of bank customers. Design/methodology/approach The questionnaire derived from previous studies along with relevant literature was completed by 100 customers of conventional banks and 100 customers of Islamic banks. Structural equation modeling assessed the impact on customer loyalty on three key constructs of CRM programs (continuity marketing, one to one marketing and partnering). Findings Two out of three variables, which is continuity marketing and partnering, have significant effects on both banks. Continuity marketing is the dominant variable at conventional banks. Partnering is the dominant variable at Islamic banks. Research limitations/implications The effects of CRM programs on customer loyalty observed in this study required further research. The data used in this study were only gathered from the banking industry in Indonesia, and so more research studies are needed to support the conclusion. Practical implications It is reasonable to conclude that customer loyalty can be built, strengthened and retained by CRM programs, aimed at increasing security and building trust in each transaction, improving partnership, optimize another bank’s service product like internet banking and SMS banking and communicating with customers in a timely manner. Originality/value Advanced and specific knowledge relevant to CRM in banking service industries.

The banking industry is one of the pulse of Indonesian economic system. Bank Nagari is an industry aims to support the community’s economic development in West Sumatra. These objectives can be realized if Bank Nagari is able to face the existing challenges and problems. However, based on the preliminary studies, it was found a weakness in the bank services, such as the irreverent attitude of the tellers to the customers and long queues at certain times. Therefore, there is a need for a solution and quick actions so that Bank Nagari can improve customer satisfaction and provide excellent service to the communities. This study was conducted at Bank Nagari branch Bung Hatta University, Padang. Data is collected using questionnaire. The questionnaires were distributed to 97 respondents consisted of 24 variables and analyzed using the Kano method, quadrant analysis, and Theory of Inventive Problem Solving (TRIZ). The study proposed improvements to Bank Nagari branch Bung Hatta University, Padang. It is proposed to install a bulletin board or poster containing bank service procedures and information about bank services, to provide training to the bank employees, to focus on the frequent bank service problems and the evolution of the bank service system from traditional services to phone banking or internet banking.

Abstrak Pengelolaan keuangan desa diturunkan dalam bentuk kebijakan desa berupa Anggaran Pendapatan dan Belanja desa (APBDesa) penelitian ini bertujuan untuk mengetahui prosedur pengelolaan anggaran dan pendapatan belanja desa (APBDesa) di Kecamatan Surian Sumedang. Penulis menggunakan metode deskriptif dan analitik, dengan wawancara, observasi, dan dokumentasi sebagai teknik pengambilan data, dengan mencatat dan mencocokkan prosedural dengan fakta lapangan.  Sumber data yang digunakan dalam penelitan ini adalah sumber data primer dan data sekunder. Sumber data primer diperoleh melalui wawancara dan sumber data sekunder diperoleh dari buku, internet, dan dokumen-dokumen yang terkait. Informan dalam penelitian ini adalah camat, kepala desa, sekretaris desa, bendahara desa, kaur pembangunan, BPD, RW, RT, dan perwakilan tokoh masyarakat di Kecamatan Surian Sumedang. Hasil dari penelitian ini adalah bahwa pengelolaan APBDesa di Kecamatan Surian sudah berdasarkan pada prosedur dan tata cara pengelolaan dana walaupun belum sepenuhnya sesuai dengan ketentuan yang ada. Dengan demikian perlu dilakukan penyempurnaan secara berkelanjutan dengan tetap menyesuaikan situasi dan kondisi serta perkembangan peraturan perundang-undangan yang berlaku.   Kata Kunci: APBDes, Prosedur, Pengelolaan Dana.     Abstract Village financial management is reduced in the form of village policy in the form of Revenue and Expenditure Budget (APBDesa). This study aims to determine the procedures for managing the village budget and expenditure (APBDES) income in Surian Sumedang sub-district. The writer is using analytic and descriptive methods. With interviews, observations, and documentations as a way of collecting the datas, by taking notes and match the procedurals with the facts on the scene. The data sources used in this research are primary data sources and secondary data. Primary data sources were obtained through interviews and secondary data sources obtained from books, internet, and related documents. Informants in this study were village head camat, village secretary, village treasurer, development cau, BPD, RW, RT, and representatives of community leaders in Surian Sumedang village. The result of this research is that the management of APBDes in Surian sub-district is already based on procedures and procedures for managing funds, although not yet fully in accordance with existing regulations. It is therefore necessary to make continuous improvement while still adjusting the situation and conditions and the development of applicable legislation.   Keywords: APBDes, Procedural, Fund Managements.

The objective of this research is to examine the effect of personal taxpayers, tax inspection disbursement of tax arrears ratio towards revenue from personal income tax. The object of this study is KPP Pratama Kosambi for the period 2011-2013.  The samples in this study was determined based on convenience sampling. Number of samples taken are 36 data from January 2011 to December 2013. The testing method used in this research is multiple regression method. The data used in this study are secondary data. The results of this study are (1) number of individual taxpayers has significant effect towards revenue from personal income tax (2) tax inspection has significant effect towards revenue from personal income tax (3) tax arrears disbursement ratio has significant effect towards revenue from personal income tax. Keywords: number of individual taxpayers, tax inspection, rasio disbursement of tax arrears, revenue from personal income tax.