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The Effect of Service Quality and Product Facilities on Consumer Satisfaction with Prices (Toll Free) as Intervening Variables (Case Study on Jasa Marga Mabar 1 Toll Gate) Berupilihen br Ginting; Purjianto; Ahmad Fadli; Ahmad Rivai; Fichri Alfisyahri
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.465 KB) | DOI: 10.35335/enrichment.v12i4.730

Abstract

This study aims to determine the effect of service quality and product facilities on consumer satisfaction with tariffs (toll fees) as an intervening variable (Case Study on Jasa Marga Mabar 1 Toll Gate). This type of research is quantitative research. The population in this study is 118 thousand vehicles and the total sample is 100 toll net users. The data analysis technique in this study used multiple regression data analysis and hypothesis testing. The results of this study are the quality of service has a positive and significant effect on toll rates at the Mabar toll gate 1. Service quality has a positive and significant effect on consumer satisfaction at the Mabar toll gate 1. Product facilities have a positive and significant effect on toll rates at the Mabar toll gate 1. Facilities product has a positive and significant effect on consumer satisfaction at the Mabar toll gate 1. Toll tariffs have a positive and significant effect on consumer satisfaction at the Mabar toll gate 1. Service quality has a positive and significant effect on customer satisfaction through toll rates at the Mabar toll gate 1 Product facilities have a positive effect and significant to customer satisfaction through toll rates
The Effect of Public Sector Accounting Implementation to Prevent Fraud in the Public Sector in the Digital Era at PT. PLN UP3 Binjai Berupilihen Br Ginting; Amin Hou; Dewi Rafiah Pakpahan; Sabarudddin Chaniago; Diska Amanda
ProBisnis : Jurnal Manajemen Vol. 14 No. 6 (2023): December: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62398/probis.v14i6.418

Abstract

This study supposed to determine the effect of the application of public sector accounting to prevent fraud in the public sector in the digital era at Pt. Pln Up3 Binjai The method used by the author in this research is This research uses qualitative descriptive research methods. This qualitative descriptive research is to determine the role of public sector accounting to prevent fraud in the public sector in the digital era at PT. PLN Up3 Binjai. This descriptive study aims to provide researchers with a history or to describe aspects relevant to the phenomenon of attention from the perspective of an organization. The type of data the author uses in this research is qualitative data. This qualitative data is obtained from direct interviews with the Internal Supervisory Unit (SPI) regarding the Role of the Internal Supervisory Unit in fraud prevention at PT PLN UP3 Binjai. The results of the conclusions in this study are the first characteristics of fraud in the public sector that occur in the digital era, including the use of misconceptions about the role of digital technology in carrying out the duties of public accountants, utilizing digital technology to optimize opportunities for fraud, taking advantage of problems in human error and lack of knowledge in the use of digital technology, using digital technology products. Furthermore, the application of Public Sector Accounting can prevent fraud in the public sector in the digital era if implemented by considering factors that affect fraud, such as performance accountability, and accompanied by the application of fraud prevention methods which include technical strategies, two paradigm approaches, and preventive strategies.