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All Journal Jurnal Akuntansi dan Pajak eCo-Fin International Journal of Business, Economics & Financial Studies Digital Business Progress Management and Business Progress Community Service Progress Accounting Progress Economic Development Progress
Arfah, Yenni
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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

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

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.
Pengaruh Harga Dan Suasana Cafe Terhadap Kepuasan Pelanggan Dengan Minat Berkunjung Sebagai Variabel Intervening: Studi Kasus Pada Success Coffee Gayo KotaTebing Tinggi Arfah, Yenni; Nursaimatussaddiya, Nursaimatussaddiya; Ananda, Ananda
Economic Development Progress Vol. 2 No. 1 (2023): Economic Development Progress Edisi Juni 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/edp.v2i1.89

Abstract

This study aims to determine the effect of price and cafe atmosphere on customer satisfaction with interest in visiting as an intervening variable (Case Study on Success Coffee Gayo, Tebing Tinggi City). The research method used is a quantitative method using the help of SPSS version 25.00. Collected from the results of distributing questionnaires to customers of Success Coffee Gayo, Tebing Tinggi city, there were 96 respondents. The analytical method used in this study is using instrument tests, namely validity and reliability tests. The classic assumption test is the normality test, multicolonearity test, heteroscedasticity test, multiple linear regression analysis, analysis of the coefficient of determination (R2), hypothesis testing, namely the t test and path analysis (Path analysis). The results of the SPSS in this study are that the Price variable (X1) has an effect on the Interest in Visiting variable (Z), the Cafe Atmosphere variable (X2) has an effect on the Interest in Visiting variable (Z), the Price variable (X1) has no effect on Customer satisfaction (Y), Cafe Atmosphere (X2) has an effect on Customer Satisfaction variable (Y), Price variable (X1) has an effect on Customer Satisfaction variable (Y) through Interest in Visiting (Z), and Cafe Atmosphere variable (X2) has no effect on Customer Satisfaction variable (Y) through Interest in Visiting (Z).
The Effect of Principal Leadership and Educational Personnel Performance on Quality of Education in Tebing Tinggi City, Indonesia Nizar, M. Alang Khairun; Mardayanti, Imelda; Haratikka, Haya; Arfah, Yenni; Arseto, Dedy Dwi
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.19

Abstract

Quality of education has now become necessary for improving the quality of life of people throughout the country. Improving the quality of education will be directly proportional to the quality and level of welfare of the community, meaning that education is one way to improve the welfare and life of the community. Therefore, related to the issue of education, it is demanded that the government or the state must be present at the front in realizing the ideals of the state and nation. This study uses quantitative analysis techniques through Multiple Linear Regression. The results showed that the Principal's Leadership and Educational Personnel Performance influenced the Quality Improvement of Graduates at MTs Bustanul'Ulum Guppi Tebing Tinggi City. The simultaneous (overall) effect of the Principal's Leadership and Education Personnel Performance variables on improving the quality of education is 73.00%. The magnitude of the value is strong. Partially, the Principal's Leadership Variables and the Performance of Education Personnel were tested in influencing the Quality Improvement of Graduates at MTs Bustanul'Ulum Guppi Tebing Tinggi City: The results of the Principal's Leadership study affect the Quality Improvement of Graduates by 43 percent and Educational Personnel Performance of 30 percent. Other influences that are not studied or evaluated affect the quality of public services by 27 percent.
Dynamic Relationship between Exchange Rate of Hang Seng Index and LQ45 Index: Before and During COVID-19 Pandemic Arfah, Yenni; Gunawan, Didik; Mardayanti, Imelda; Haratikka, Haya; Anggun, Depina
International Journal of Business, Economics & Financial Studies Vol. 1 No. 2 (2023): November 2023
Publisher : Indonesia Academia Research Society

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62157/ijbefs.v1i2.24

Abstract

This study determines the relationship between the exchange rate, the Hang Seng index and the LQ45 index using the Vector Error Correction Model (VECM) method. The data used weekly data for 4 years from 2017 to 2020, comprising 208 time series data. The data used in this study is secondary data based on the official website, namely idx.co.id, www.investing.com, wwww.yahoofinance.co.id, bi.go.id. The results of this study indicate that the exchange rate with the LQ45 index had a positive and significant effect on the LQ45 index before and during the COVID-19 pandemic. The Hang Seng index with the LQ45 index had a negative and significant effect on the LQ45 index before the COVID-19 pandemic. The Hang Seng index with the LQ45 index did not affect the LQ45 index during the COVID-19 pandemic. The exchange rate with the Hang Seng index had a negative and insignificant effect on the Hang Seng index before the COVID-19 pandemic. The exchange rate with the Hang Seng index had a positive and significant effect on the Hang Seng index during the Covid-19 pandemic. These findings can assist investors in being more selective in determining whether to buy, sell or hold their shares. The government can make policies related to the exchange rate and maintain the stability of the rupiah exchange rate against the dollar so that the effects can be anticipated and handled as well as possible.
Pengaruh Lokasi, Harga Dan Keberagaman Produk Terhadap Minat Beli Konsumen : Studi Kasus Pada Pasar Tradisional Gambir Kota Tebing Tinggi Arfah, Yenni; Siregar, Wirda Ardilla
Management And Business Progress Vol. 2 No. 2 (2023): Management and Business Progress Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v2i2.121

Abstract

This study aims to determine the effect of location, price and product diversity on consumer buying interest (a case study on traders at Gambir Traditional Market, Tebing Tinggi City). The research method used is a quantitative method using SPSS version 25.00. The results of distributing questionnaires to the public are 96 respondents. The analytical method used in this study is to use an instrument test, namely the validity and reliability test. The classical assumption test is normality test, multicolonearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination analysis (R2), hypothesis testing, namely T test and F test. The results of SPSS in this study, namely the location variable (X1) affect the interest variable buying (Y), Price Variable (X2) has no effect on buying interest (Y), Product Diversity (X3) has an effect on buying interest (Y) and Location (X1) is the most dominant variable affecting Buying interest (Y).
Pengaruh Stres Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan Dengan Kepuasan Kerja Sebagai Variabel Intervening: Studi Kasus Pada Karyawan PT. Karya Hevea Indonesia (KHI) Dolok Masihul Arfah, Yenni; Yuliana, Yuliana; Misni, Misni
Management And Business Progress Vol. 3 No. 2 (2024): Management and Business Progress Edisi Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/mbp.v3i2.186

Abstract

This research aims to determine the effect of work stress and work discipline on employee performance with job satisfaction as an intervening variable for employees at PT Karya Hevea Indonesia Dolok Masihul. The effects you want to know are direct or indirect effects. This type of research is explanatory research which explains cause and effect relationships between variables through hypothesis testing. From the results of this test it can be concluded that work stress has no significant effect on employee job satisfaction. Work discipline has a significant effect on employee job satisfaction. Job stress does not have a significant effect on employee performance. Work discipline has a significant effect on employee performance. Job satisfaction does not have a significant effect on employee performance. Job satisfaction cannot mediate the significant influence of work stress on employee performance. Job satisfaction cannot mediate the significant influence of work discipline on employee performance. through the mediation of job satisfaction.
Co-Authors Ananda, Ananda Anggun, Depina Arseto, Dedy Dwi Cindranata , Yusen Devi Novita Sari Gunawan, Didik Hafizah Hafizah Haratikka, Haya Imelda Mardayanti Misni, Misni Nizar, M. Alang Khairun Panjaitan, Dwi Fany Azra Rajagukguk, Frederik Rudy Sentosa Rifi Hamdani Lubis, Rifi Hamdani Simanjuntak, Yessi Oktavia Siregar, Wirda Ardilla Siti Anisah Yuliana Yuliana