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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Widya Akuntansi dan Keuangan Journal Research of Accounting SENTRI: Jurnal Riset Ilmiah Sevanam: Jurnal Pengabdian Masyarakat Business Management Journal of Artificial Intelligence and Digital Business
Sarita Vania Clarissa
Universitas Triatma Mulya
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Service Quality and Employee Loyalty on Customer Satisfaction in Credit Realization in 2023 at PT. Bank Tabungan Negara (Persero) Tbk. KCP Negara Dwiyanti, Ni Kadek Indah; Clarissa, Sarita Vania; Dwitrayani, Made Christin
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9333

Abstract

This study aims to analyze the influence of service quality and employee loyalty on customer satisfaction in credit realization at PT. Bank Tabungan Negara (Persero) Tbk. KCP Negara during 2023. The issues raised in this study are based on fluctuations in credit realization and the alleged decline in customer satisfaction despite various improvements in service and human resource management. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 297 respondents selected using probability sampling techniques. Data analysis was performed using multiple linear regression. The results of the study indicate that service quality and employee loyalty simultaneously and partially have a positive and significant effect on customer satisfaction. These findings indicate that improving service quality and employee loyalty can contribute to increased customer satisfaction in the credit realization process. This study is expected to serve as a reference for banks in designing strategies for improving service and employee management.
Pengelolaan Dana Desa Di Kabupaten Badung Ditinjau Dari Akuntabilitas, Transparansi dan Partisipasi Masyarakat Minna, Felix Pernando; Asana, Gde Herry Sugiarto; Clarissa, Sarita Vania
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6848

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, dan partisipasi masyarakat terhadap pengelolaan Dana Desa di Kabupaten Badung. Penelitian ini dilatarbelakangi oleh meningkatnya alokasi Dana Desa setiap tahun serta masih ditemukannya kasus penyimpangan yang menunjukkan pentingnya penerapan prinsip tata kelola pemerintahan desa yang baik. Pendekatan yang digunakan adalah kuantitatif dengan metode survei melalui penyebaran kuesioner kepada perangkat desa yang terlibat langsung dalam perencanaan, pelaksanaan, dan pertanggungjawaban Dana Desa. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 30 orang. Analisis data dilakukan menggunakan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS) dengan bantuan SmartPLS 4.0 melalui pengujian outer model dan inner model. Hasil pengujian outer model menunjukkan bahwa seluruh indikator memenuhi kriteria validitas konvergen dan diskriminan serta reliabel berdasarkan nilai outer loading, Average Variance Extracted (AVE), Composite Reliability, dan Cronbach’s Alpha. Pengujian inner model menunjukkan nilai R-Square sebesar 0,780 yang berarti akuntabilitas, transparansi, dan partisipasi masyarakat mampu menjelaskan 78% variasi pengelolaan Dana Desa. Uji hipotesis menunjukkan bahwa ketiga variabel independen berpengaruh positif dan signifikan terhadap pengelolaan Dana Desa, dengan partisipasi masyarakat sebagai variabel yang paling dominan. Temuan ini menegaskan bahwa pengelolaan Dana Desa yang efektif memerlukan pertanggungjawaban yang jelas, keterbukaan informasi, serta keterlibatan aktif masyarakat untuk mewujudkan tata kelola desa yang akuntabel, transparan, dan berkelanjutan.
Motivasi di Balik Keputusan Mahasiswa Akuntansi Melanjutkan ke PPAK: Pengaruh Lingkungan Masyarakat, Pengetahuan Akuntansi, dan Prospek Karir Irwanti, Ni Made Rani Asthiti; Yogantara, Komang Krishna; Clarissa, Sarita Vania
SENTRI: Jurnal Riset Ilmiah Vol. 5 No. 2 (2026): SENTRI : Jurnal Riset Ilmiah, Februari 2026
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v5i2.5797

Abstract

Accounting Professional Education (PPAk) is a strategic pathway to produce competent professional accountants; however, students’ interest in pursuing this program remains relatively low. Data from the Ikatan Akuntan Indonesia (IAI, 2025) indicate that the number of certified professional accountants in Indonesia is still disproportionate compared to industrial demand, creating a competency gap in the accounting profession. This study aims to analyze the influence of the social environment, accounting knowledge, and career prospects on accounting students’ decisions to pursue PPAk at Triatma Mulya University. This research employs a quantitative approach using primary data collected through questionnaires distributed to 46 active seventh-semester accounting students selected through purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The results show that all independent variables have a positive and significant effect on students’ decisions to pursue PPAk. Accounting knowledge has the strongest influence (β = 0.492; t = 5.183; p < 0.001), followed by social environment (β = 0.347; t = 3.779; p < 0.001), and career prospects (β = 0.274; t = 2.545; p = 0.011). The model explains 50.9% of the variance in students’ decisions to pursue PPAk (R² = 0.509; Adjusted R² = 0.474), which is categorized as moderate explanatory power. These findings indicate that students’ decisions are shaped by both internal factors (knowledge competence) and external factors (social influence and perceived career opportunities), with technical accounting understanding emerging as the most dominant determinant. This study implies that higher education institutions should strengthen profession-oriented curricula, expand professional certification exposure, and develop strategic programs such as scholarship schemes and direct job-placement partnerships after PPAk completion to enhance students’ interest in professional accounting education.
Co-Authors Ariasih, Dwik Dwitrayani, Made Christin Dwiyanti, Ni Kadek Indah Fransisca Putri Isabela Gde Herry Sugiarto Asana I Gede Tarsan Subali I Gusti Agung Krisna Lestari I Gusti Agung Krisna Lestari I Gusti Ayu Ratih Utariani Irwanti, Ni Made Rani Asthiti Komang Krishna Yogantara Made Hedy Wartana Minna, Felix Pernando Ni Luh Gede Kandel Semitha Dewi Ni Nyoman Arini Ni Wayan Mekarini Putu Aristya Adi Wasita Rai Gina Artaningrum Sunata, I Made