Amran Hotman Saragih
Sekolah Tinggi Akuntansi Dan Manajemen Indonesia

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Analisis Optimalisasi Anggaran Penjualan dalam Peningkatan Kinerja Perusahaan Amran Hotman Saragih; Asmawati Asmawati; Casria Sidabalok
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 2 No 2 (2019): Jesya Volume 2 Nomor 2 Periode Juni 2019
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v2i2.88

Abstract

Operational budget is a budget to prepare corporate income, where operating budget consists of revenue and expenditure for the company itself mendaptkan a net profit corporation. So also in this study aims to provide an overview of the implementation of the budget as a tool of management control in PDAM Pematangsiantar. The company has established operating budget is quite relevant in accordance with the previous year's evaluation to benchmark maketh ato size for a specified budget. Where the income and expenses incurred in 2011 and 2012 looks a distinguish between the realization set budget. It is caused by the presence of certain programs that have not been fully terlakasna and other factors such as inflation and rising budgetary capacities and volumes that were previously budgeted smaller apparently greater realization. So this led to an increase in budget and affect the realization
Pengaruh Kualitas Produk, Kualitas Pelayanan dan Harga terhadap Kepuasan dan Loyalitas Konsumen Amran Hotman Saragih; Eko Deswin Siringo-ringo; Firinta Togatorop; Stevanie Tanjaya
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 3 No 1 (2020): Volume 3 Nomor 1 Periode Januari 2020
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v3i1.170

Abstract

This study aims to determine whether the price and service quality affect consumer purchasing decisions GEPREK BENSU Pematangsiantar and analyze the most dominant factors in influencing consumer purchasing decisions GEPREK BENSU Pematangsiantar. The data collection methods used in this research are questionnaires, interviews and observations. The population in this study was 40 people and the number of samples in this study was 40 people because the sampling in this study used the census method. The data analysis technique used was the instrument test, namely the validity test and the reliability test, the classic assumption test, namely the normality test and the hypothesis test, namely multiple linear regression, the correlation coefficient, the determination coefficient, the partial test (t-test) and simultaneous test (f test). The results showed that price and service quality had a positive and significant effect on purchasing decisions. Based on statistical data analysis, the indicators in this study are valid and the variables are reliable. The author's suggestion is to improve consumer purchasing decisions can be done by way of competitive pricing, increasing product diversity, and improving the quality of service. GEPREK BENSU Pematangsiantar needs to maintain the elements that have been assessed as good (price and quality of service) by customers and need to fix things that are still considered lacking.