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There are two primary objectives of the research. Firstly, the study aims to explore the service quality dimension of Indonesian Islamic banking using a CARTER model. Secondly, the study aims to examine the relationship of service quality towards customer satisfaction, trust and loyalty in Indonesian Islamic banking.

The conceptual framework of the study will be examined using the PLS–SEM approach. Then, it will be examined using the 392 collected data from Indonesian Islamic banking customer in Surabaya.

Reliability becomes a key driver of customer satisfaction towards Indonesian Islamic banking. Then, customer loyalty will improve more significant if the Indonesian Islamic bank can firstly improve its customers trust.

The research results are questionable to represents Indonesia in general because all the sample of the research is Islamic banking customers in Surabaya, East Java Province.

Updating with the newest technology in delivering integrated products or services will lead Indonesian Islamic banking satisfying its customer more. Then, Indonesia Islamic banking should develop the capability of human resources related to banking skills and understanding of Islamic principles to increase customer trust.

This research is essential in complementing the previous research regarding the level of contribution of compliance in Indonesia Islamic banking. Then, the research discusses how compliance becomes an essential part of service quality that could increase the market share of Indonesian Islamic banking by enhancing the level of customer trust.

The purpose of this paper is to examine an effort by management of a private higher education institution in Indonesia to replace its informal, relationship‐based performance system which relied on physical discourse – overseeing operational details that focus on physical accomplishment of tasks – and personal control by the school head, with a tight budgetary control system which relied on technical efficiency and rational discourse.

The paper is an ethnographic case study of a business school – a private higher education institution in Indonesia – known by its abbreviation as Perbanas Business School (PBS), from 1999 to 2001. The researcher is part of the case being studied, and thus is a “native” who completely participates in the change process.

The paper demonstrates how a control system change that violates existing cultural norms fails to impact day‐to‐day managerial practices or decision‐making processes. Specifically, in a business school setting, replacing an informal relationship‐based control system with a technical efficiency‐based accounting control system only produces chaotic managerial practices and degrades school services. The new system alienates staff and is not accepted or institutionalized. Instead, in daily managerial processes, management continue to rely on informal and personal relationships.

The paper contributes to the accounting literature by studying the process of instituting accounting change and organizational participants' resistance to that change.

Organizational culture, reflected in values, norms of behavior and everyday practices, cannot easily be controlled or changed by chief executive officers.