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All Journal Jurnal Akuntansi dan Pajak eCo-Fin Digital Business Progress Community Service Progress Accounting Progress
Arfah, Yenni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Kemudahan Transaksi Dan Diskon Terhadap Loyalitas Pelanggan Serta Dampaknya Pada Kepuasan Pelanggan Pengguna Dana : Studi Kasus Pada Konsumen Toko Kanaya Ponsel & Brilink Di Sei Rampah Arfah, Yenni; Cindranata , Yusen
Digital Business Progress Vol. 3 No. 1 (2024): Digital Business Progress Edisi Juni 2024
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/dbp.v3i1.140

Abstract

This research aims to determine the effect of ease of transactions and discounts on customer loyalty and its impact on customer satisfaction with Dana users. This research was conducted on Dana users at the Kanaya Mobile & Brilink Store located in Sei Rampah, Serdang Bedagai. This type of research is quantitative descriptive research. The research sample consisted of 96 respondents with sampling techniques using techniques purposive sampling. Research data was obtained using a Google Form questionnaire. The data analysis method uses the path analysis method with the help of the SPSS Statistics 25 analysis program. The research results show that: 1). Ease of transactions has a significant effect on customer satisfaction. 2). Discounts do not have a significant effect on customer satisfaction. 3). Ease of transactions has a significant effect on customer loyalty. 4). Discounts have a significant effect on customer loyalty. 5). Customer satisfaction has a significant effect on customer loyalty. 6). Satisfaction customers have an impact on the ease of transactions on customer loyalty 7). Customer satisfaction does not have an impact on discounts on customer loyalty.
Penerapan Hukum Pelanggaran Integritas Akademik Terhadap Plagiarisme Hasil Karya Ilmiah dalam Upaya Pencegahan dan Penanggulangan Plagiat Pada Perguruan Tinggi Mardayanti, Imelda; Arfah, Yenni
Community Service Progress Vol. 3 No. 2 (2024): Community Service Progress Edisi Desember 2024
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v3i2.204

Abstract

Plagiarism is an act intentionally or unintentionally in obtaining or trying to obtain credit or value for a scientific work, by quoting part or all of another party's scientific works and/or works that are recognized as scientific works, without stating the source accurately and adequately. In practice, although some have received sanctions, however, there is no uniformity in determining plagiarism, so each university has its own policy. The problem in this research is how is law enforcement against plagiarism of scientific work as an effort to prevent and deal with plagiarism in universities? The research method used is normative juridical. The results of the research show that law enforcement against plagiarism of scientific work as an effort to prevent and deal with plagiarism in tertiary institutions has not been implemented properly. This is due to multiple interpretations of Article 10 paragraph (3) of the Regulation of the Minister of Education, Culture, Research and Technology Number 39 of 2021 concerning Academic Integrity in Producing Scientific Work, due to the indecisiveness of the phrase "partially", thus making universities in Indonesia ultimately has its own policy related to scientific writing that can be categorized as plagiarism.
Analisis Harga Pokok Produksi Untuk Menentukan Harga Jual Pada UD. Oen Akbar Bakery Arfah, Yenni; Anisah, Siti; Simanjuntak, Yessi Oktavia
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

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Abstract

Penelitian ini bertujuan untuk menganalisis perhitungan harga pokok produksi sebagai dasar dalam menentukan harga jual pada UD. Oen Akbar Bakery. Metode penelitian yang digunakan adalah pendekatan deskriptif dengan analisis data kualitatif berdasarkan observasi dan wawancara. Hasil penelitian menunjukkan bahwa perusahaan menggunakan metode full costing untuk perhitungan harga pokok produksi, meskipun belum sepenuhnya diterapkan sesuai teori akuntansi yang dianjurkan. Terdapat perbedaan dalam perhitungan biaya bahan baku, di mana perusahaan mencatat Rp29.419.000, sedangkan peneliti menghitung Rp27.419.000. Selain itu, biaya overhead pabrik tidak mencakup beberapa komponen penting, seperti penyusutan mesin, bahan bakar, dan tenaga kerja tidak langsung, sehingga menghasilkan ketidaktepatan perhitungan.  Keywords : Harga Pokok Produksi, Harga Jual
Pengaruh Kualitas Lingkungan Fisik Terhadap Revisit intention di Coffee Shop Partner Coffee dengan Kepuasan Pelanggan Sebagai Variabel Mediasi Lubis, Rifi Hamdani; Hafizah, Hafizah; Arfah, Yenni; Rajagukguk, Frederik Rudy Sentosa
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2540

Abstract

Penelitian ini bertujuan untuk mengkaji sejauh mana kualitas lingkungan fisik mempengaruhi niat pelanggan untuk kembali ke Partner Coffee, dengan kepuasan pelanggan sebagai variabel yang menjadi penghubung. Metode kuantitatif diterapkan pada penelitian ini. Analisis data lapangan dilakukan dengan pendekatan Partial Least Square (PLS) dengan menggunakan bantuan perangkat lunak SmartPLS versi 4. Data diperoleh dengan membagikan kuesioner kepada 97 pelanggan aktif. Hasil pengolahan data menunjukkan bahwa kepuasan pelanggan dan revisit intention signifikan dipengaruhi oleh kualitas lingkungan fisik. Akan tetapi, kepuasan pelanggan tidak terbukti memberikan dampak signifikan terhadap revisit intention, dan tidak menjadi penghubung antara kualitas lingkungan fisik dan revisit intention. Temuan ini menegaskan bahwa faktor utama yang mendorong pelanggan untuk kembali adalah kualitas lingkungan fisik itu sendiri. Oleh karena itu, Partner Coffe disarankan untuk lebih memprioritaskan peningkatan aspek fisik lingkungan dengan menciptakan kenyamanan yang mendorong loyalitas dan frekuensi kunjungan yang lebih tinggi. Untuk mempertahankan pelanggan, pelaku bisnis dapat menggunakan informasi berharga yang ditawarkan penelitian ini untuk merancang lingkungan kafe yang lebih strategis.
Analisis Kepatuhan Wajib Pajak Orang Pribadi Terhadap Penerimaan Pajak Penghasilan (PPh) Pasal 21 Pada KPP Pratama Tebing Tinggi Arfah, Yenni; Sari, Devi Novita; Panjaitan, Dwi Fany Azra
Accounting Progress Vol. 4 No. 1 (2025): Accounting Progress Edisi Juni 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/ap.v4i1.237

Abstract

This study aims to analyze the compliance level of individual taxpayers with regard to the income tax revenue from Article 21 at the Pratama Tax Office (KPP Pratama) in Tebing Tinggi. A qualitative descriptive approach was adopted, utilizing primary data through interviews with tax officers and secondary data from reports and relevant literature. The findings show a decreasing trend in compliance from 77.97% in 2021 to 57.7% in 2023, despite a steady increase in registered taxpayers. This indicates that a larger taxpayer base does not necessarily lead to higher compliance. The main contributing factors to low compliance include insufficient knowledge of tax obligations, lack of awareness about filing procedures, and misperceptions regarding the tax system. Although the tax revenue from Article 21 remained relatively high—exceeding targets in 2021 and 2022 and nearing the target in 2023—this was primarily driven by high-income taxpayers subject to progressive tax rates. The results demonstrate that tax revenue performance is not solely dependent on overall taxpayer compliance levels. This study highlights the need for targeted taxpayer education, service improvement, and a localized strategy to address behavioral gaps in the self-assessment tax system.
Co-Authors Cindranata , Yusen Devi Novita Sari Hafizah Hafizah Imelda Mardayanti Panjaitan, Dwi Fany Azra Rajagukguk, Frederik Rudy Sentosa Rifi Hamdani Lubis, Rifi Hamdani Simanjuntak, Yessi Oktavia Siti Anisah