The Effect of Organizational Culture and Total Quality Management on Organizational Performance by Intervening Consumer Trust: Survey of University Students and Lecturers in South Sumatra

The purpose of this study was to determine the effect of organizational culture, total quality management on organizational performance by intervening consumer trust. The unit of analysis in this study is students and lecturers at Universities in South Sumatra-Indonesia. The results showed that Organizational Culture, Total Quality Management of Organizational Performance with Intervening Consumer Trust had a significant effect. The characteristics possessed by higher education institutions are in competition regarding how high the productivity of the organization is and how low the price level of the products and services offered, but more on the quality of the product or service, comfort, convenience, and accuracy and speed of achievement. Competition in the world economy of education is becoming increasingly stringent so that it demands management expertise in anticipating any changes that occur in the world of education. Furthermore, it was found that good service in student organizations and lecturers had implications for Consumer Trust as students to choose a place to study


INTRODUCTION
Organizational culture is a form of assumption that is owned, implicitly accepted by the group and determines how the group feels, thinks and reacts to its diverse environment (Zarkasyi, 2008). According to Kreitner and Kinicki (2014. p. 72), organizational culture is important in organizational life, where organizational culture functions as a means of uniting the members of the organization, which consists of a group of individuals with different backgrounds. On the other hand, according to Apfelthaler et al. (2002. p. 108) that organizational culture can improve excellence in winning competition with increased organizational performance. Furthermore, the results of Flamholtz research (2001. p. 273) state that organizational culture has an impact on organizational performance through processes and management systems. From the two previous research results, organizational culture can actually improve company performance through certain media such as competitive advantage, management processes and systems or good governance. Finally, a research conducted by Widuri and Paramita (2008. p. 13), shows that there is a strong relationship between organizational culture and the application of good corporate governance. Also the results of research by Haniffa and Cooke (2002. p. 323), that there is a link between organizational culture through its characteristics with This Journal is licensed under a Creative Commons Attribution 4.0 International License corporate governance, especially information disclosure. The research was conducted on 167 companies in Malaysia. Corporate culture for higher education organizations is called organizational culture, because universities are non-governmental organizations engaged in social and religious fields (zakat management). Higher education as an organization which is not only horizontal in nature (business provisions), but also bound by vertical rules (sharia provisions). This makes all components of higher education, should have the same values and thoughts to be able to bind to each other in order to improve achievement in realizing organizational performance, namely to make higher education as a professional organization . In connection with the above problems, the implementation of organizational culture is expected to be able to anticipate the following problems: 1. Organizational culture improves the performance of companies through media such as competitive advantage and management systems, impacting higher professional universities with quality human resources. 2. Because the key to organizational culture is ethics which consists of values and norms that are expected to be able to make universities able to carry out operational activities in accordance with established rules, both vertical and horizontal rules. 3. Organizational culture basically functions to teach its members, how they must communicate in solving problems, are expected to be able to build quality human resources. By implementing the TQM model, it can create good management of college funds and can improve LAZ performance. This is in line with research.
Furthermore, Shamdasani and Audrey (2002) explains, there are several reasons why TQM needs to be implemented by universities including: (1) Increasing competitiveness and excelling in competition; (2) Producing the best university output; (3) Increasing the trust of muzaki that ZIS funds channeled through universities really reach the right person or group; and (4) to improve the quality of management of zakat (good governance) that can increase customer and community satisfaction. Based on this, it is important because to improve the performance and existence of universities in Indonesia, must create competitiveness through professional management with support quality amil zakat. With the implementation of TQM, it is expected to be able to minimize the following problems: (a) It is expected that TQM can create quality amil zakat and improve good organizational governance through continuous improvement. (b) TQM is a medium to improve organizational competitiveness through the management of professional organizations. The results of Feroz et al. (2008. p. 128) that there is a reciprocal influence between corporate governance and organizational performance. Where effective implementation of corporate governance will create high organizational performance, on the contrary with the achievement of high organizational performance shows high organizational accountability. Even the results of Hertati (2015), against 100 companies in the capital market in Turkey (FTSE), said that there was an influence between good governance and sustainability (corporate sustainability in the future). Sustainability is defined as a form of the company's strategic performance because it is long-term.

FUNCTION OF ORGANIZATIONAL CULTURE
According to Kreitner and Kinicki (2014. p. 72), the function of organizational culture in organizational life, as a means of uniting the activities of the members of the organization, which consists of a group of individuals with different backgrounds. Furthermore Kreitner and Kinicki (2014. p. 83), states that organizations must fulfill four functions of organizational culture, namely: (a) Providing organizational identity to employees. The function of organizational identity is supported by compensation to employees by giving awards that encourage innovation, so that employees will try to carry out their commitments as well as possible by facilitating collective commitment. In this function every employee feels proud to be part of the organization, so that each employee becomes loyal and feels inseparable from the organization, because of the recognition and opportunity to develop themselves. (b) Promote social system stability. Social system stability reflects the level at which the work environment is felt to be supportive, conflict and change are effectively regulated. (c) Form behavior by helping managers feel their existence.

Benefits of Organizational Culture
Some of the benefits of organizational culture are stated by Basuki (1997. p. 43), that there are five benefits of organizational culture, namely: (a) Benefits to the organization. In essence, organizational culture is a binder for employees. With the bonding of employees to the organization, it is expected that there is a desire to excel in the organization. (b) Benefits of organizational development With the existence of organizational culture, it is expected that both quantitatively and qualitatively organizations can be developed.
(c) Benefits to the development of human resources. Humans are the main factor in the organization. With organizational culture, human resources are not only required to adhere to the values and norms that apply, but with values and norms, people will be more developed (Zarkasyi, 2008).

Characteristics of Organizational Culture
Organizational culture can be understood from certain characteristics that are closely related. From the definition of organizational culture stated earlier, it appears that there are characteristics that can be measured concretely. The dimensions or main characteristics of organizational culture that can be measured, stated Robbin (2001. p. 510) include seven characteristics, namely: (a) Innovation and risk taking Namely the extent to which employees are encouraged to be innovative and take risks (b) Attention to detail. That is how far the employees are expected to show precision (accuracy), analysis and attention to details. (c) Outcome orientation. That is the extent to which management focuses on results rather than on the techniques and processes used to achieve these results. (d) People orientation. That is how far management decisions take into account the effect of results on people. (e) Team orientation. That is the extent to which work activities are organized around teams rather than individuals.

TOTAL QUALITY MANAGEMENT
Total quality management is the latest breakthrough in the field of management with all its activities aimed at maximizing customer satisfaction through continuous improvement. TQM is a comprehensive activity of quality management. As stated by Daniel and Amrik (2006. p. 13) that: "TQM, a philosophy of management that is driven by the constant attainment of customer satisfaction through the continuous improvement of all organizational processes." TQM is an activity aimed at meeting customer expectations. The aim of TQM is to eliminate waste, simplify the process and focus on quality practices that will affect every management activity, so that customer satisfaction is achieved and competitive advantage is achieved.
One effort to realize satisfying consumers, by applying TQM. Basically, TQM is a combination of all the functions of the organization into the organization philosophy that is built on the concepts of quality, teamwork, productivity and customer satisfaction. According to Tenner and Detoro (1993, p. 32), to overcome differences related to the understanding of TQM, TQM has three basic philosophies that can be drawn as meeting points of various opinions about TQM which are then used in the subvariable of this research, namely focusing on customer satisfaction. The design of products and services is based on efforts to meet consumer needs. The philosophy that underlies this principle, namely the belief that customer satisfaction is important for long-term organizational success. Internal customers are the following workers or departments involved in the production/service creation process. External customers are people or organizations that buy and use organizational products or services. In intense competition, employees are required to have high expertise and knowledge in carrying out their duties. Task expertise must be expanded, not only to complete the main tasks, but includes the ability to solve problems in order to change the way the organization views its activities. Therefore, organizations must provide more training and opportunities to be involved in the decision-making process. For this reason training must be carried out dynamically with a flexible time and able to arouse employee creation. Then, according to Tenner and Detoro (1993. p. 179-182), there are three dimensions in building employee empowerment, namely: (a) Build alignment, through. (b) Build capability with the target. (c) Building trust can be achieved by mutual trust between managers and employees (the trust their managers and their managers trust them). Then, leadership in the context of TQM is activities carried out by senior managers to succeed the organization based on position, authority, policy, allocation of resources and taking part in market selection. Managers must be responsible for customers, employees and shareholders for the success of their organizations. TQM requires two skills, namely leading and managing skills (leadership and managerial). In its implementation, the process improvements are carried out based on deming wheels, namely plan, do, check and action (PDCA cycle) which rotates the wheel continuously to prevent recurrence of damage. The cycle is translated into six interrelated activities with each other (Tenner and Detoro, 1993. p. 110-121), namely: 1. Establish problems (define problems), activities include: 2. Identify and process documentation (identify and document process), 3. Measuring performance (measure performance), this can be done through: 4. Understand about various problems/why (understanding/ why), namely with how to distinguish ordinary cases, special cases, and abilities to analyze. 5. Develop and test ideas (develop and test ideas), this stage can be done through.
In carrying out the above activities, the success of the continuous improvement program is needed to analyze it. The tools in question are quality management techniques. Although the three basic principles mentioned above can be distinguished, each of them is interrelated in realizing the power of TQM. These three principles can be implemented through a series of strategies, practices and certain techniques. Two stages of strategy for implementing TQM (Soewarso, 2002. p. 10), namely: a) Planning and implementing initial improvement efforts and providing the resources needed to support the implementation of TQM. An important issue at this stage is the scheduling and implementation of education and training programs. b) Continuous quality improvement implementation by making modifications to the cultural system, technical systems and authority structures within the organization. Creech (1994. p. 64) argues that the application of TQM can be seen from two sides. This opinion is based on the definition of TQM as a concept that has two qualities. The first side is referred to as "hard side of quality," covering all efforts to improve the production process, from design to the use of control tools such as quality function deployment, just in time and statistical process control. If an organization has made quality improvement efforts, it can be said that the organization has implemented TQM on the "hard side of quality" side. With such efforts, it is hoped that it will be able to improve the quality of products which can ultimately satisfy the needs of consumers. The second side is referred to as "soft side of quality" which focuses more on efforts to create employee awareness of the importance of customer satisfaction and raises employee commitment to improve quality. Organizations can make these efforts through education, training, wage systems, promotions and supporting work structures and so on. With such efforts it is expected to increase employee job satisfaction. Employees who obtain high job satisfaction in turn are expected to be able to support and have a high commitment, so that they are expected to be able to support and have a high commitment to achieving organizational goals, namely satisfying consumer needs in the long run.

ORGANIZATIONAL PERFORMANCE
The Balanced Scorecard is developed as a performance measurement system that enables executives to view organizations from various perspectives simultaneously. According to Kaplan and Norton (1999. p. 66) the balanced scorecard is defined as a set of measures that gives top managers a fast but comprehensive view of the business … includes financial measures that tell the results of action already taken … complements the financial measures with operational measures on customer satisfaction, internal processes, and the organization's innovation and improvement of operational activities that are the drives of future financial performance. While according to Kaplan and Cooper (1998. p. 87) defines the Balanced Scorecard as follows: a measurement and management system that views a business unit's performance from four perspectives: Financial, customer, internal business process, and learning and growth. Based on the two quotations above, it can be concluded that balanced scorcard is a management, measurement and control system that can quickly, precisely and comprehensively provide understanding to managers about business performance. In performance measurement will look at business units from four perspectives, namely financial perspective, customer perspective, internal business process perspective in the company and the learning and growth process. Furthermore, Kaplan and Norton (1999. p. 39) state the need for measurement of a business using the balanced scorecard, namely: To meet users changing needs, business reporting must. 1. Provide more information about plans, opportunities, risk and uncertainties. 2. Focus more on the factors that make longer term value including non financial measures that indicate how key business processes are formatting. 3. Better align information reported externally with the information.
Reports externally to senior management to manage the business In assessments based on the balanced scorecard approach, financial report data is still taken into account in performance measurement, but to meet the developmental needs of the future the organization needs to invest in customers, suppliers, employees, processes, technology and innovation, so that the information provided by the financial data, which is only past data is felt to be insufficient. The balanced scorecard provides additions by providing measurements of the trigger factors of work in the future. The use of the balanced scorecard has innovative value, namely the system and the mechanism that enables the occurrence of strategic learning processes. Through the application of the balanced scorecard, it allows organizations to carry out the learning process at the executive level. With a balanced scorecard the management of an organization can monitor and adjust the implementation of the strategy set, and if necessary, make fundamental changes in the strategy itself. The balanced scorecard is not only an operational performance measurement system, but also uses a strategy management system, which is to manage its strategy in the long run. Perspectives Measured in Measuring Organizational Performance with the Balanced Scorecard Approach In measuring the success of organizational performance based on the balanced scorecard approach, it is divided into four perspectives (Kaplan and Norton, 1996: 4), namely: (1) Financial perspective (financial perspective); (2) Customer perspective (customer perspective; (3) Internal business process perspective (internal business process perspective), and (4) Learning and growth perspective (learning and growth perspective). previously only focused on financial measures, with a balanced scorecard approach, in which performance measures were expanded from a financial perspective to a non-financial perspective, the description relating to the perspective in measuring balanced scorecard performance as a financial Perspective. a. The financial perspective in the balanced scorecard remains a concern, because financial size is an economic consequence caused by decisions and actions taken. Measurement of financial performance shows planning, implementation and implementation of strategies that can provide fundamental improvements. b. Customer perspective (customer perspective) the second performance assessment of the balanced scorecard is the customer. Performance is considered important today considering the increasingly tight competition to retain old customers and win new customers. Before performance benchmarks are set, Kaplan and Norton (1996. p. 63-91), suggest that organizations determine in advance the customer segments or prospective customers within the segment, so that the benchmarks can be more focused. The latest management philosophy has shown an increase in recognition of the importance of customers focus and customers satisfaction. This perspective is a leading indicator. c. Internal business process perspective (internal business process perspective) the third assessment of balanced scorecard is internal business processes. In order to determine these performance benchmarks, organizational management first needs to identify the internal processes contained within the organization. The process generally consists of three stages, namely innovation, operation and after-sales service. At the innovation stage the organization needs to identify the desires and needs of the customer (both the current owned customers and potential customers, now and in the future and formulate ways to meet those desires and needs. The stages of innovation are the stages of product development and research, because the majority of innovations are in organizational R and D function. Next is the after-sales process, where this process is a service to customers after the sale of the product/service is carried out. Organizations can measure whether their efforts in after-sales service have fulfilled customer expectations by using benchmarks that are quality, cost and time that are carried out in the operation process. d. Learning and growth perspectives (learning and growt perspective) The learning process and growth are derived from the factors of human resources, systems and organizational procedures. Included in this perspective is the training of employees and organizational culture related to the improvement of individuals and organizations. In knowledgeworker organizations, humans are the main resource. In this perspective, the organization looks at the following benchmarks: Employee capability, information system capabilities and motivation, empowerment and alignment.
Performance measurement of management organizations with a balanced scorecard. This is in line with public sector organizations that place profits not as a key performance measure, but services that tend to be qualitative and non-financial. Although the concept of balanced scorecard was born in the business world, public organizations can also adopt the balanced scorecard concept with several modifications. The adoption of a balanced scorecard into public organizations aims to improve the performance of public organizations, because cases in several large organizations that implement balanced scorecard show that the balanced scorecard is a comprehensive and powerful management tool to boost organizational performance. The balanced scorecard was first introduced by Kaplan and Norton which was based on the information technology revolution and increasingly turbulent (changing) business competition. Although initially designed for business organizations engaged in the private sector, the development of the balanced scorecard can be applied to public sector organizations and other nonprofit organizations.
The main difference between public organizations and business organizations is primarily in its purpose (profit maximization) while the public sector is non-profit (service maximization). Business organizations focus on quantitative and financial measures, such as net income, earnings per share, return on investment, and so on.
The measure of financial performance is actually used when the organization is in the industrial era, but when organizations face the information and communication technology revolution era and the knowledge based economy. If only relying on financial performance measures will cause the organization to miss and lose direction. This is because financial measures are not enough to guide and evaluate the organization's journey through a competitive environment and are a measure of past performance based on historical accounting data. Kaplan and Norton (1996. p. 102) provide clues that the balanced scorecard provides executives a comprehensive framework for translating the organization's vision and strategy into a set of integrated performance measures. The balanced scorecard translates mission and strategy into various objectives and measures arranged in four perspectives, namely: financial, customers and stakeholders, internal business process, and employees and organization capacity. The balanced scorecard makes a balance between various performance measures, namely the balance between financial and nonfinancial performance measures, lag performance measures and lead indicators, and internal and external performance measures. The balanced scorecard framework is not limited to business organizations, but public organizations can use it with different support placements.
If the business organization is based on a financial perspective, then the public organization is the perspective of customers & stakeholders, because public service is the organization's bottom line. Some differences in business organizations with public organizations regarding perspectives in the balanced scorecard.

CONSUMER CONFIDENCE
There are many definitions or definitions of consumer trust. Kreitner and Kinicki (2014. p. 72) suggest that consumer trust is the belief of one party regarding the intentions and behavior of the other party. Consumer trust is defined as a provider of products or services that can be trusted or relied upon in fulfilling their promises (Bloemarat, 2001). A similar definition put forward by Cascio (1995), is a quality that reflects a person's good relationship with another party. Consumers have confidence in the organization through the activities of the organization. Consumer trust is one of the fastest ways to build organizational relationship in the long run. Only through consumer trust in willingness, information can be returned to the organization. Trust plays a role in increasing consumers' ability to make choices, reliance that is based on `trust. Many professional relationships are based on the concept of trust in agents. In particular, service organizations must learn a lot about consumer wants or needs before they make professional recommendations to attract consumer interest.

Consumer Confidence Elements
Development and management of consumer trust so that consumers will specifically buy or use a service before experiencing it (Bloemarat, 2001). Management of consumer trust is determined by ways of optimizing the service provider resources, technology and systems used in order to create consumer trust. Kreitner and Kinicki (2014. p. 422) state that consumer trust is the belief of a party regarding the intentions and behavior of the other party. Conceptually, (Rambat and Hamdani, 2008. p. 23), states that consumer trust will be created if a party has confidence in the integrity and reliability of the other party. Furthermore, according to Rambat and Hamdani (2008. p. 175), that consumer confidence in a party related to the provision of goods services is reflected in the decision of consumers to buy products/use services from organizations that are trusted. This means that there is a relationship between consumer trust and consumer confidence to make decisions to buy products/ use services. This is reflected in the increasing number of consumers from time to time, even voluntarily consumers will conduct persuasive activities for other consumers to do what he did (mouth to mouth communication). Literature about trust suggests that confidence in the party that gets trust is reliable and high integrity, accompanied by quality that is consistent, competent, honest, responsible and good. Consumer trust is not present, but from a long process until both parties trust each other. In the process of forming consumer trust is influenced by factors such as the reputation of the organization, the size of the organization, the mutual love between consumers and organizations and between consumers and employees of the organization. Consumer trust is believed to play a role in the formation of consumer perceptions for service organizations (Donney and Canon, 1997. p. 38). Then related to the quality of services, then if consumers feel they have obtained quality services that are in line with their expectations, consumers will make purchases and use of services again as a form of consumer loyalty, also voluntarily convey information by word of mouth to other consumers According to Rambat and Hamdani (2008. p. 175), some important elements of consumer trust, are: 1. Trust is a development of past experiences and actions. 2. The character that is expected from a partner, such as being trustworthy and reliable. 3. Trust involves a willingness to put yourself at risk. 4. Trust involves feeling safe and confident in the partner. Furthermore, consumers must be able to feel that consumers can rely on the organization. But building consumer trust takes a long time and will develop after repeated meetings with consumers. More importantly, consumer trust develops after an individual takes risks and relates to his partner (making repeated purchases of products or services). This suggests that building trustworthy relationships will be more likely to occur in certain industrial sectors, especially those involving short-term or long-term consumer risk taking. On the other hand, several situations and indicators of consumer trust (consumer trust) are said by Egan (2001. p. 89), as follows: a) Probity (focus on trust, integrity and reputation) b) Equity (related to fair-mindedeness, benevolence) c) Reliability (related to reliability, accuracy and consistency of the products and services expected in some cases related to the warranty issued by the company).
Consumer satisfaction with service values and organization leads them to commit and be loyal to the organization. Consumers will only be loyal to the organization when preceded by trust (Anthony et al., 2003). When consumer trust in products or services has formed consistency in the quality of products and services, it will have an impact on commitment and loyalty. According to Rambat and Hamdani (2008. p. 175), trust is important for consumers, because most consumers will prioritize being consumers of an organization, when they have trusted the organization.

Effects of Organizational Culture on Organizational Performance
Furthermore, the efficiency and effectiveness of organizational activities as control activities. Internal control in an organization is a tool that encourages the achievement of efficiency and effectiveness in the use of organizational resources, including personnel, so that organizational goals can be achieved optimally (Arens et al., 2010. p. 270). Furthermore internal control also influences organizational performance. The same thing was expressed that the effectiveness of the internal control of churches in the city of Surabaya was related to the suitability of activities or everything that the organization possesses in relation to achieving the mission and purpose of the church, while efficiency was related to the budget of church activities (Jiun, 2002. p. 89). Likewise, expressed by Kaplan (1996), that the main management of nonproft organizations is transparency and accountability. Because control for nonprofit organizations is not focused on the target in controlling success, but depends on: (1) Effectiveness, economic attitudes and efficient use of organizational resources; (2) Use of resources for economic stabilization; (3) Accountability of services for all organizational stakeholders; and (4) Transparency in the implementation of all organizational rules and policies.
Organizational culture is a widespread set of values and norms that control the interaction between members of the organization with people who are outside the organization's environment. Values are general standards and criteria or guiding principles that can be used by people to determine the type, events, situations and desired and undesired results. Norms are standards or behavioral styles that are acceptable or typical for a group or people. This is in accordance with the results of research by Render et al. (1997) that in order to be able to do organizational re-code within the church, it must be supported by the application of strong organizational culture support. Furthermore, Daft and Rosenweig (1998. p. 368) explains that organizational culture is a set of values, guidelines for trust, understanding and ways of thinking that are spread by members of the organization and taught to new members as something that is right. Although the whole definition is expressed in different editorial contexts, the substance of meaning contained in each other has similarities, namely, organizational culture is a set of values, norms and standards of behavior in the organization. As according to Kreitner and Kinicki (2014. p. 72), the function of organizational culture is important in organizational life, where it is stated that organizational culture functions as a means of uniting the activities of members of the organization, which consists of a group of individuals with different backgrounds.
Then in order to support the management of the organization can be seen the benefits of organizational culture put forward by Johannes (1997. p. 43), which in general states that there are five benefits of organizational culture, namely: (a) benefits to the organization; (b) benefits for organizational development; (c) benefits to the development of human resources; (d) benefits for business development; and (e) benefits to customers. Furthermore, to be able to create good governance must be supported by strong organizational culture characteristics. According to Robbin (2001. p. 510) includes seven characteristics, namely: (1) Innovation and risk taking, namely the extent to which employees are encouraged to be innovative and take risks; (2) Attention to detail, namely the extent to which employees are expected to show precision (accuracy), analysis and attention to details; (3) Outcome orientation, namely the extent to which management focuses on results, not on the techniques and processes used to achieve those results; (4) People orientation, namely the extent to which management decisions take into account the effect of the results on the people in the company; (5) Team orientation, namely the extent to which work activities are organized around teams rather than individuals; (6) Agresiveness, namely the extent to which the person is aggressive and communicative rather than relaxed; and (7) Stability, namely the extent of the organization's activities emphasizes the status quo as a contrast to growth.
The strategy to realize an accountable culture is to encourage the realization of conducive institutional, policy and regulatory instruments for the realization of a culture of accountability through the increasingly lively accountable non-profit organizations in Indonesia. A strong culture will have a broad impact on the management of good governance. As stated by Zarkasyi (2008. p. 42) that the main guidelines in implementing good corporate governance are corporate values, business ethics and behavioral guidelines. Then the three basic guidelines are summarized in organizational culture.

Total Quality Management of Organizational Performance
Basically, total quality management is a combination of all the functions of the organization into the organization's philosophy that is built on the concepts of quality, teamwork, productivity and customer satisfaction. As described by Fandy and Anastasia (2001. p. 4), Total quality management is interpreted as follows: Total quality management is an approach in running a business that tries to maximize organizational competitiveness through continuous improvement of products, services, people, processes and the environment. Based on this understanding, total quality management is a management system that raises the issue of quality in an effort to win the competition with continuous improvement. While according to Tenner and Detoro (1993. p. 32), total quality management has three basic philosophies, namely: (1) focusing on customer satisfaction (customer focus); (2) employee empowerment and invoivement; and (3) continuous quality improvement (continuous improvement). Similar things were also conveyed in Fandy and Anastasia (2001. p. 34), there are 4 main principles in TQM, namely as follows: (1) customer satisfaction (customer satisfaction); (2) continuous improvement; (3) respect for everyone (empowering employees); and (4) management based on facts.

Consumer Trust in Organizational Performance
Furthermore, related to consumer trust, Kreitner and Kinicki (2014. p. 422) state that trust is the belief of a party regarding the intentions and behavior of the other party. Consumer trust is also defined that service providers can be trusted or relied upon in fulfilling their promises (Hertati, 2015). On the other hand, Donney and Connon (1997. p. 380) explain in detail the factors that influence it such as the reputation of the organization, the size of the organization, loving each other with organizational employees and between customers and employees of the organization. Consumer trust is believed to play a role in shaping customer perceptions in their relationships with service organizations (Hertati, 2016). In order to increase low public trust, good governance must be built at LAZ by implementing good governance. Furthermore, consumer trust will be able to create organizational value through LAZ operations (collection and empowerment of ZIS funds). If the operations are carried out in accordance with the objectives of LAZ, then the organization's performance can be achieved. Organizational performance is the result of management's efforts to take advantage of opportunities to get the best results with the lowest risk choice based on strategic management theory (Wheelen and Hunger, 2003. p. 67). The performance measurement system prepares a mechanism so that a series of strategies can be implemented. The system works with the assumption that if only measuring financial factors is not enough to assess organizational performance and non-financial measurements must receive special attention based on the development of experience. (Anthony and Govindarajan, 2003). Similar results with the research (Manguns, 2010. p. 45) explain that for the management of NGOs, the application of corporate culture is important because good NGO governance is certainly inseparable from the principles of good governance, namely accountable and transparent. To be able to describe organizational performance comprehensively, the measurement of balanced scorecard performance is a performance assessment that combines financial and non-financial dimensions. Supporters of the balanced scorecard argue that this approach can provide meaning, realize the vision of the organization's strategy into an effective communication strategy tool and motivate performance in accordance with predetermined strategic objectives. Based on the above quote, the balanced scorecard is a management system, measurement and control that is fast, precise and comprehensive can provide managers with an understanding of business performance. In measuring performance, looking at business units from four perspectives namely financial perspective, customer perspective, business processes in the company and the learning and growth process. Performance measurement using the balanced scorecard approach can be applied to nonprofit organizations and the public sector. Like the model developed by Rohm (2004. p. 47) by modifying a bit of the balanced scorecard approach developed by Kaplan. The perspective developed by Rohm is: The perspective of customers and stakeholders, financial perspective, internal business process perspective, and the perspective of employees & organization capacity. There is an influence of organizational culture on organizational performance H 1 : γ 1.1 >0: H 0 : γ 1.1 , ≤ 0:

MEASUREMENT MODEL AND RELIABILITY TEST
There is an effect of total quality management on organizational performance H 1 : γ 1.1 >0: H 0 : γ 1.1 , ≤0: There is an influence of organizational performance on trust consumer Based on Table 1 (two) above it can be concluded that all items from the statement instrument regarding the Management accounting information quality variable are declared valid for use in the processing and analysis of data, because all the correlation values are greater than the criteria (0.3).
Testing the reliability of research instruments carried out internally. According to Sugiyono (2012) reliability tests were conducted to determine whether the measuring instruments that had been designed in the form of a questionnaire were reliable. Instruments that are reliable or reliable will produce reliable data too. Reliability testing was carried out using Cronbach's Alpha which measures consistency between items in the questionnaire. The general criteria used are: an instrument that is reliable internally if the Cronbach's Alpha coefficient is >0.60 (Sugiyono, 2012). Reliability testing is done using SPSS software version 20 for Window. The following is a summary of the calculation results for testing the validity of the research instruments for each variable.
From Table 2, it appears that each measurement instrument is reliable because the Cronbach's alpha coefficient of each variable is >0.60, indicating that the three variables can be relied upon to be used as a data collection tool. 1. The magnitude of the influence of the variable organizational culture on organizational performance is 0.32 can be interpreted as any decline organizational culture 1 standard deviation results in a decrease in organizational performance by an average of 0.32 standard deviations assuming other variables are constant (Table 1). 2. The amount of influence Total quality management on organizational performance is 0.06 can be interpreted as any decrease in total quality management 1 standard deviation, organizational performance will cause a decrease of an average of 0.076 standard deviations assuming other variables are constant 3. The amount of influence organizational culture on consumer trust is 0,000. can be interpreted as any decrease in organizational culture 1 standard deviation, consumer trust will cause a decrease in the average of 0.5 standard deviations assuming other variables are constant.
The observation unit in this study is students and lecturers as a college in SUMSEL. This study uses primary data, while the data collection method used is a questionnaire. Validity test is done which is used to determine the feasibility of items in the list of questions to determine the variables and reliability test to measure the reliability of the object being measured. Data analysis was carried out by descriptive and verification analysis. Descriptive analysis is done by balanced categorization using inter quartile ranges (Cooper and Schindler, 2006. p. 467). Verification analysis used to test the hypothesis in this study is to use structural equation modeling (SEM) components or variance based on what is known as partial least square.

CONCLUSION
Theoretically the better the organizational culture the lower the organizational performance in the population of this study is the management accounting unit for college students and lecturers at SUMSEI. The phenomenon of bad organizational culture because organizational culture has not been able to design good ethics in the face of conditions of environmental change that are so complex. The more total quality management increases organizational performance. The phenomenon of bad organizational performance is because the total quality management is not in accordance with the organizational performance of a university. The better the organizational culture the more organizational performance increases. Phenomenon of unfavorable organizational culture at universities that is not able to accommodate consumer trust properly so that it is unable to focus on trust, integrity and reputation.