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All Journal Asia-Pacific Management and Business Application Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Journal of Applied Business and Technology PROCEEDING OF INTERNATIONAL CONFERENCE ON BUSINESS MANAGEMENT AND ACCOUNTING
Agus Hocky
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Service Quality, Institutional Image and Satisfaction : Can Drivers Student Loyalty? Evelyn Wijaya; Achmad Tavip Junaedi; Agus Hocky
APMBA (Asia Pacific Management and Business Application) Vol 9, No 3 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.009.03.7

Abstract

Education is dynamic and always developing to keep it up to date with today's condition. The government always puts an effort so that the education quality in Indonesia will not be left behind compared to other countries in the world. One of the aspects stimulating the changes is customer demand over the quality of the education system. This study also aimed at analyzing the influence of service quality on the satisfaction and loyalty of senior high school or SMA students. The data used in this study were primary data with a total respondent of 88 students. The technique for data analysis used in this study was path analysis assisted by Smart PLS. The research findings showed that service quality and institutional image significantly influenced satisfaction, yet they did not influence loyalty significantly. Meanwhile, satisfaction directly influenced loyalty. Further study is suggested to add several variables, such as perceived value, perceived quality, and the like that are considered giving an influence on creating student’s loyalty. Practical implications also drawn to conclude this study.
PENGARUH CITRA BANK, PROMOSI DAN KUALITAS LAYANAN TERHADAP KEPUASAN DAN LOYALITAS NASABAH PT. BANK CENTRAL ASIA (KCP HARAPAN RAYA PEKANBARU) Agus Hocky; Nadya Sagita; Teddy Chandra
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 5 No 2 (2020): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

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

Abstract

The purpose of this research is to examine and analyze the effect of bank image, promotion, and quality of service on customers’ satisfaction and loyalty at PT. Bank Central Asia Branch Office Harapan Raya Pekanbaru. The population of this research is 1.124 customers of PT. Bank Central Asia Branch Office Harapan Raya Pekanbaru, therefore, a sampling method used to determine an appropriate amount of sample as the representative of the population. The sampling method used in this research is Slovin’s sampling formula. The required data were obtained by collecting data through questionnaire and interview instruments and subsequently processed with statistical software SPSS. The result of T-test showed that bank image, promotion, and quality of service had a significant effect on customers’ satisfaction. On the other hand, the result of T-test showed that bank image, promotion, and customers’ satisfaction had no significant effect on customers’ loyalty, meanwhile, the quality of service had a significant effect on customers’ loyalty. This research provides information that is useful to practitioners in maintaining and thriving the performance, particularly of Bank Central Asia Branch Office Harapan Raya Pekanbaru. This research also provides useful information to later academics in developing research related to customers’ satisfaction and loyalty. Penelitian ini bertujuan untuk menguji dan menganalisa pengaruh dari citra bank, promosi dan kualitas layanan terhadap kepuasan dan loyalitas nasabah PT. Bank Central Asia KCP Harapan Raya Pekanbaru. Populasi dalam penelitian ini adalah 1.124 nasabah dari PT. Bank Central Asia KCP Harapan Raya Pekanbaru, oleh karena itu, sebuah metode pengambilan sampel digunakan untuk menentukan suatu jumlah sampel yang tepat untuk merepresentasikan populasi secara keseluruhan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah menggunakan rumus pengambilan sampel oleh Slovin. Data yang dibutuhkan dalam penelitian ini diperoleh dari pengumpulan data melalui instrument kuisioner dan wawancara, dan selanjutnya diolah dengan perangkat lunak statistic SPSS. Hasil dari uji T menunjukkan bahwa citra bank, promosi dan kualitas layanan memiliki pengaruh yang signifikan terhadap kepuasan nasabah. Di sisi lain, hasil dari uji T menunjukkan bahwa citra bank, promosi dan kepuasan nasabah tidak memiliki pengaruh yang signifikan terhadap loyalitas nasabah, sedangkan kualitas layanan memiliki pengaruh yang signifikan terhadap loyalitas nasabah. Penelitian ini memberikan informasi yang berguna bagi praktisi dalam mempertahankan dan meningkatkan kinerja khususnya pada PT. Bank Central Asia KCP Harapan Raya Pekanbaru. Penelitian ini juga memberikan informasi yang bermanfaat bagi akademisi selanjutnya dalam mengembangkan penelitian yang berhubungan dengan kepuasan dan loyalitas nasabah.
PENGARUH PERTUMBUHAN PERUSAHAAN, RASIO SOLVABILITAS, KEBIJAKAN DIVIDEN, PRICE EARNING RATIO, DAN WORKING CAPITAL TO TOTAL ASSETS TERHADAP PERUBAHAN LABA Nancy Valentine; Evelyn Wijaya; Agus Hocky
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.2306

Abstract

This research aims to analyze effect of company growth, solvency ratio, dividend policy, price earning ratio, and working capital to total assets on earnings changes. The research object is consumer goods industrial sector listed on Indonesia Stock Exchange (IDX). The sampling technique used was purposive sampling in order to obtain a total sample of 41 companies. The data analysis technique used is multiple regression analysis. The results find that company growth and dividend policy had no significant effect on earnings changes, solvency ratio and working capital to total assets had a significant negative effect on earnings changes, while price earning ratios had a significant positive effect on earnings changes. Companies in consumer goods industrial sector as one of the sectors experiencing rapid growth need to pay attention to the stability of debt levels and company stock prices in the capital market in order to achieve optimal profit. Penelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan perusahaan, rasio solvabilitas, kebijakan dividen, price earning ratio, dan working capital to total assets terhadap perubahan laba. Objek penelitian adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel menggunakan Purposive Sampling sehingga diperoleh jumlah sampel sebanyak 41 perusahaan. Teknik analisis data yang digunakan adalah analisa regresi berganda. Hasil penelitian memperlihatkan bahwa pertumbuhan perusahaan dan kebijakan dividen berpengaruh tidak signifikan terhadap perubahan laba, rasio solvabilitas dan working capital to total assets berpengaruh negatif signifikan terhadap perubahan laba, sedangkan price earning ratio berpengaruh positif signifikan terhadap perubahan laba. Perusahaan sektor industri barang konsumsi sebagai salah satu sektor yang mengalami pertumbuhan yang cukup pesat perlu memperhatikan kestabilan tingkat hutang dan harga saham perusahaan di pasar modal dalam rangka mencapai profit yang optimal.
THE ROLE OF SERVICE QUALITY AND TRUST ON CONSUMER LOYALTY AT PT. HENSON ALFA GROS PEKANBARU Agus Hocky; Lidyana Lidyana; Astri Ayu Purwati
Journal of Applied Business and Technology Vol. 1 No. 1 (2020): Journal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (659.013 KB) | DOI: 10.35145/jabt.v1i1.23

Abstract

Consumer loyalty is very important for a company, because the rewards of loyalty are long-term and cumulative, which means that the longer the consumer loyalty the greater the profit that can be obtained by the company from a consumer. The purpose of this study was to determine the effect of Service Quality and Trust on Consumer Loyalty at PT. Henson Alfa Gros Pekanbaru. The population in this study were all consumers of PT. Henson Alfa Gros is on Pekanbaru and has made transactions more than 2 times. The number of respondents in this study was 100 businesses. The data collection technique that was used is the questionnaire method. Questionnaire is a way of collecting data through a list of questions that the author has prepared aimed at respondents who will be sampled, while for data analysis techniques using multiple linear regression analysis, F-test, t-test and coefficient of determination. The results of the study show that Trust has an effect on Consumer Loyalty and Service Quality has no effect on Consumer Loyalty at PT. Henson Alfa Gros Pekanbaru.
CUSTOMER INTEREST IN USING MANDIRI M-BANKING: CAN EASE OF USE, TRUST, INFORMATION TECHNOLOGY READINESS, AND SOCIAL FACTORS AFFECT IT? Maydelyn Goh; Evelyn Wijaya; Achmad Tavip Junaedi; Agus Hocky
International Conference on Business Management and Accounting Vol 1 No 1 (2022): Proceeding of International Conference on Business Management and Accounting (Nov
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/icobima.v1i1.2758

Abstract

Changes in information technology have encouraged banks to provide easy access to information services for their customers in conducting transaction processes by launching electronic banking services. This study aimed to analyze the effect of ease of use, trust, information technology readiness, and social factors on customer interest in using Mandiri M-Banking. The research population was M-banking users of Mandiri Bank at the Pekanbaru Branch Office with a sample size of 120 people. Research analysis method was multiple linear regression analysis using SPSS 21. The results showed a positive and significant relationship between trust and information technology readiness on customer interest in using Mandiri M-banking. While ease of use and social factors did not significant on customer interest in using Mandiri M-banking.
IMPACT OF VAT AND CORPORATE INCOME TAX POLICY TO STOCK PRICES ON CONSUMER CYCLICALS SUB-SECTOR LISTED ON INDONESIA STOCK EXCHANGE Martha Martha; Arie Kozona Sembiring; Teddy Chandra; Agus Hocky
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5710

Abstract

This research examines the impact how changes in Value-Added Tax (VAT) and Corporate Income Tax (CIT) policy affect to stock prices on consumer cyclicals sub-sector listed on Indonesia Stock Exchange. By applying an event study methodology, the research evaluates how investors reacted to four key fiscal policy events such as (1) Determination and Enforcement of Government Regulation in Lieu of Law No. 1 of 2020 (corporate income tax rate reduced from 25% to 22%) on March 31, 2020; (2) Ratification of Law No. 7 of 2020 (VAT rate increased from 10% to 11%, and corporate income tax remained at 22%) on October 29, 2021; (3) Enforcement of Law No. 7 of 2020 (VAT rate increased from 10% to 11%) on April 1, 2022; and (4) Issuance of Minister of Finance Regulation No. 131 of 2024 (VAT rate remained at 11%) on December 31, 2024. The analysis uses daily stock price and trading volume data from 20 selected companies. Data analysis technique used Paired Sample t-Test and Wilcoxon Signed Rank Test to assess the presence of abnormal returns and changes in trading volume activity (TVA) before and after the events. Research findings indicate that certain tax policy changes triggered significant responses in the capital market, reflecting shifts in investor sentiment and decision-making. These insights are valuable not only for policymakers in evaluating the market impact of taxation but also for company managers and investors seeking to anticipate market behavior in response to regulatory changes. Penelitian ini bertujuan untuk menganalisis dampak kebijakan tarif Pajak Pertambahan Nilai (PPN) dan Pajak Penghasilan Badan (PPh Badan) terhadap harga saham perusahaan sub sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah event study dengan menganalisis abnormal return dan trading volume activity (TVA) pada empat peristiwa perubahan kebijakan perpajakan yakni (1) Penetapan dan Penyelenggaraan Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2020 (tarif pajak penghasilan badan dikurangi dari 25% menjadi 22%) pada 31 Maret 2020; (2) Pengesahan Undang-Undang No. 7 Tahun 2020 (tarif PPN dinaikkan dari 10% menjadi 11%, dan pajak penghasilan badan tetap 22%) pada 29 Oktober 2021; (3) Penyelenggaraan Undang-Undang No. 7 Tahun 2020 (tarif PPN dinaikkan dari 10% menjadi 11%) pada 1 April 2022; dan (4) Dikeluarkannya Peraturan Menteri Keuangan No. 131 Tahun 2024 (tarif PPN tetap 11%) pada 31 Desember 2024. Hasil penelitian menunjukkan bahwa perubahan tarif PPh Badan dan PPN berpengaruh signifikan terhadap harga saham dan aktivitas perdagangan saham. Penurunan tarif PPh Badan memberikan sinyal positif bagi pasar, sedangkan kenaikan tarif PPN cenderung direspons negatif oleh investor. Temuan ini memberikan implikasi bagi investor, manajemen perusahaan, dan pembuat kebijakan dalam mengambil keputusan strategis terkait kebijakan perpajakan.
Co-Authors Achmad Tavip Junaedi Arie Kozona Sembiring Astri Ayu Purwati Evelyn Wijaya Lidyana Lidyana Martha Martha Maydelyn Goh Nadya Sagita Nancy Valentine Teddy Chandra