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All Journal Owner : Riset dan Jurnal Akuntansi
Santi Novani
School of Business Management, Institut Teknologi Bandung
Economics, Econometrics & Finance

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Understanding Procurement Intentions for Using Aftermarket and Non-Genuine Spare Parts: Evidence from Indonesia's Heavy Equipment and Mining Industries Tommy Nugrahanto Wisudawan; Santi Novani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3848

Abstract

This study examines procurement intention toward aftermarket and non-genuine spare parts in Indonesia's heavy equipment and mining industries. Using the Theory of Planned Behavior (TPB), this research analyzes how perceived financial benefit, perceived quality and technical fit, delivery performance, organizational context, peer reference, process ease, and vendor availability shape procurement intention through attitude, subjective norm, and perceived behavioral control. A quantitative survey was conducted with 215 practitioners from maintenance, procurement, logistics, supply chain, and operations functions. Data was analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results show that attitude, subjective norm, and perceived behavioral control significantly influence procurement intention, with attitude as the strongest predictor. Perceived financial benefit and quality and technical fit strongly shape attitude, while vendor availability and capacity strongly influence perceived behavioral control. The findings indicate that aftermarket procurement intention is not driven merely by lower prices, but by risk-adjusted value formed through lifecycle cost benefits, technical confidence, organizational acceptance, and supplier capability.
Integration of the Analytic Hierarchy Process (AHP) and Importance-Performance Analysis (IPA) in Optimizing the Accuracy of the Customer Satisfaction Index William Suhardjo; Santi Novani
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 4 (2026): Artikel riset Oktober 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i4.3893

Abstract

Measuring the Customer Satisfaction Index (CSI) is a crucial instrument in formulating strategic planning and developing Balanced Scorecards in the construction industry. However, the current CSI evaluation still assumes that all assessment attributes carry equal importance weights, potentially leading to bias in decision-making. This study aims to enhance CSI accuracy within a private construction company in Indonesia by integrating weighting factors into each primary attribute. Using a quantitative approach, the methodology combines the Analytical Hierarchy Process (AHP) to determine the priority and strategic weight of attributes, and Importance-Performance Analysis (IPA) to map improvement priorities utilizing historical CSI data.. The results indicate that implementing AHP-based weights yields a more precise CSI score, objectively reflecting the reality of customer preferences. Through the IPA matrix, the company can precisely identify strategic attributes categorized as top priorities for improvement (Concentrate Here) and those that have met or exceeded customer expectations. This integrated AHP-IPA approach provides a more robust foundation for management in steering corporate strategies effectively to maintain customer retention.
Co-Authors Tommy Nugrahanto Wisudawan William Suhardjo