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Journal : Jurnal Akuntansi, Manajemen dan Bisnis Digital

The Effect Of Product Quality And Service Quality On Customer Satisfaction At Heri Manna Photocopy Shop, South Bengkulu Regency Anggriani, Tiara Dwi; Made E. G, Ida Ayu; Wagini, Wagini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6315

Abstract

A photocopier is a tool for recopying documents or illustrations using light, heat, chemicals or static electric charges. Photocopy machines continue to be improved to meet people's needs, starting from black and white photocopies to color photocopies that resemble the original. The purpose of this research is to prove that product quality and service quality influence customer satisfaction at Heri Manna Photocopy, South Bengkulu. This type of research uses quantitative research. The analytical method in this research uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Coefficient of Determination, and hypothesis testing using the t test. The number of samples studied was 90 Heri Photocopy consumers. The results of the multiple linear regression analysis are the equation: Y = 13.152 + 0.477 ) at Heri Photocopy, South Bengkulu Regency. The value of the coefficient of determination from the calculation results using SPSS can be seen from the coefficient of determination from R square of 0.851. This means that the product quality value (X1) and service quality value (X2) influence customer satisfaction (Y) by 85.1% while the remaining 14.9% is influenced by other variables not examined in the research. So product quality and service quality have a very significant influence on customer satisfaction.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.