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All Journal Jurnal Ilmiah Accusi Jurnal Ilmiah Accusi JMAEKA: Jurnal Manajemen Ekonomi Akuntansi SAKAAI Kajian Sosial dan Humaniora
Maharani, Selvi
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Religion Humanities Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Jago Coffee Di Wilayah Jakarta Utara Maharani, Selvi; Setyaningsih, Eka Dyah; Islami, Vina
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.360

Abstract

There is an intriguing link between product quality and pricing to investigate because of the reciprocal effect they have on consumer satisfaction. This study's overarching goal is to dissect Jago Coffee in North Jakarta to determine how pricing and product quality interact to maximize consumer happiness. Clients of Jago Coffee in North Jakarta provided the main data. Using questionnaires as a data collecting tool, the researcher picked a sample size of 100 people to interview. The analytical techniques used included tests for reliability and validity as well as tests for multiple linear regression and coefficient of determination. For the purpose of evaluating hypotheses, the t-test and the f-test were used. Collaboratively, the study's independent variables—product quality (9.712>1.660) and price (2.020>1, 660)—had t-values that were higher than the t-table value. Ultimately, consumer satisfaction is a dependent variable, and product quality and price are two independent factors that partly affect it.
Kinerja Pegawai di Kantor Camat Rumbai Pekanbaru Pamungkas, Dimas Danu; Maharani, Selvi; Rahmadhani, Ririn; NielWaty, Elly
Jurnal Sosial dan Humaniora Vol. 2 No. 02 (2025): SAKAAI : Jurnal Sosial dan Humaniora
Publisher : AAI Pengda Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kinerja pegawai di Kantor Camat Rumbai, Kota Pekanbaru, bertujuan untuk mengevaluasi efektivitas dan efisiensi pelayanan publik yang diberikan oleh pegawai. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, yang melibatkan wawancara dan observasi langsung terhadap pegawai dan masyarakat. Hasil analisis menunjukkan bahwa pegawai di Kantor Camat Rumbai memiliki komitmen yang tinggi terhadap tugas mereka, didukung oleh kerjasama tim yang baik dan inovasi dalam pelayanan. Selain itu, pelatihan dan pengembangan yang diberikan kepada pegawai berkontribusi positif terhadap peningkatan kinerja. Penilaian kinerja yang transparan juga menjadi faktor penting dalam mendorong pegawai untuk mencapai target yang ditetapkan. Secara keseluruhan, kinerja pegawai di Kantor Camat Rumbai sangat baik, yang berdampak positif terhadap kepuasan masyarakat dan pencapaian tujuan pembangunan daerah.
Pengaruh Kualitas Produk Dan Harga Terhadap Kepuasan Pelanggan Jago Coffee Di Wilayah Jakarta Utara: The Influence of Product Quality and Price on Jago Coffee Customer Satisfaction in the North Jakarta Area Maharani, Selvi; Setyaningsih, Eka Dyah; Islami, Vina
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.360

Abstract

There is an intriguing link between product quality and pricing to investigate because of the reciprocal effect they have on consumer satisfaction. This study's overarching goal is to dissect Jago Coffee in North Jakarta to determine how pricing and product quality interact to maximize consumer happiness. Clients of Jago Coffee in North Jakarta provided the main data. Using questionnaires as a data collecting tool, the researcher picked a sample size of 100 people to interview. The analytical techniques used included tests for reliability and validity as well as tests for multiple linear regression and coefficient of determination. For the purpose of evaluating hypotheses, the t-test and the f-test were used. Collaboratively, the study's independent variables—product quality (9.712>1.660) and price (2.020>1, 660)—had t-values that were higher than the t-table value. Ultimately, consumer satisfaction is a dependent variable, and product quality and price are two independent factors that partly affect it.
Analysis of Fixed Asset Accounting Treatment According to PSAK NO. 216 at PT. Perkebunan Nusantara IV Unit Mayang Sriwiyanti, Eva; Tarigan, Wico J; Maharani, Selvi
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g62yax10

Abstract

This study analyzes the compliance of fixed asset accounting treatment at PT Perkebunan Nusantara IV Unit Mayang with PSAK No. 216, which became effective on January 1, 2024. A descriptive qualitative method was used through documentation and interviews, by comparing the company’s practices with the standard. The results indicate that the implementation of PSAK No. 216 has generally been carried out well, particularly in asset recognition, subsequent measurement, straight-line depreciation, and derecognition supported by adequate documentation. However, several shortcomings remain, including suboptimal capitalization of inspection costs, inconsistent inclusion of import duties and trial production results in acquisition costs, and insufficient disclosure of revaluation and independent valuation. Overall, the implementation of the standard is good but still requires improvements to achieve full compliance
Analysis of Fixed Asset Accounting Treatment According to PSAK NO. 216 at PT. Perkebunan Nusantara IV Unit Mayang Sriwiyanti, Eva; Tarigan, Wico J; Maharani, Selvi
Jurnal Ilmiah Accusi Vol. 7 No. 1 (2025): Jurnal Ilmiah Accusi 7(1) Mei 2025
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/g62yax10

Abstract

This study analyzes the compliance of fixed asset accounting treatment at PT Perkebunan Nusantara IV Unit Mayang with PSAK No. 216, which became effective on January 1, 2024. A descriptive qualitative method was used through documentation and interviews, by comparing the company’s practices with the standard. The results indicate that the implementation of PSAK No. 216 has generally been carried out well, particularly in asset recognition, subsequent measurement, straight-line depreciation, and derecognition supported by adequate documentation. However, several shortcomings remain, including suboptimal capitalization of inspection costs, inconsistent inclusion of import duties and trial production results in acquisition costs, and insufficient disclosure of revaluation and independent valuation. Overall, the implementation of the standard is good but still requires improvements to achieve full compliance
Co-Authors Eka Dyah Setyaningsih Elly Nielwaty, Elly Pamungkas, Dimas Danu Rahmadhani, Ririn Sriwiyanti, eva Tarigan, Wico J Vina Islami, Vina