This Author published in this journals
All Journal Buletin Ekonomi
Rutman Lumbantoruan SE., MM
Editor/Penyunting PelaksanaBuletin EkonomiFakultas EkonomiUniversitas Kristen Indonesia

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

The ANALYSIS OF GAS STATION SERVICES AND THE CORRELATION ON CUSTOMER SATISFACTION: Case Study on SPBU in Bandung Santi Lina; Rutman Lumbantoruan SE., MM
Buletin Ekonomi Vol. 17 No. 1 (2013): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v17i1.293

Abstract

The gas station is a service business that has a small price elasticity, because the fuel is included important needs that must be met for some people. So, the service should not affect the level of sales, but the phenomenon that the opposite is true. The expected goal of this paper is to determine how the services provided by a gas station to the satisfaction of its customers, how management efforts to improve its services, and to analyze the relationship between services performed for customers. Research methods that will be used is descriptive method, that is by doing data collection, inventory, process, to present the results with interpretation, and provide an overview of the relationship between the variables studied. And eventually will get a clear picture of the subject matter studied. From the analysis results obtained correlation coefficient of 0.7089 (positive correlation) with a coefficient of determination 50.53%. The results of hypothesis testing provides a strong and positive relationship between the quality of service provided to customer satisfaction. If the quality of services provided is high enough, the level of customer satisfaction will also increase, and vice versa.
TINJAUAN PADA CV BINA PERKASA ATAS SISTEM: PENJUALAN KREDIT DAN PENGENDALIAN INTERN Dewi Dwijayanti Lamsinar Purba; Rutman Lumbantoruan SE., MM
Buletin Ekonomi Vol. 20 No. 2 (2016): Buletin Ekonomi ISSN: 1410-3842
Publisher : Fakultas Ekonomi Universitas Kristen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33541/buletin ekonomi.v20i2.572

Abstract

Credit sales are transactions between the company and the buyer of goods or services which means there is the emergence of a receivable. CV. Bina Perkasa impose two kinds of systems sales ie sales in cash and credit sales. Most sales take place in the CV. Bina Perkasa is credit sales. This study aims to determine the credit sales system procedures and internal control at CV. Bina Perkasa. In carrying out this study, the authors do the Job Training (PKL) for one month in the company. procedure that goes with that in the procedure CV. Bina Perkasa is in conformity with the general credit sales procedures such as the procedure of sale, warehouse procedures, delivery procedures, procedures of credit and accounts receivable procedures. Implementation of internal control that goes with that in internal control in CV. Bina Perkasa also is in conformity with the internal control system of credit sales are common as the authorization of transactions, assets and records security, segregation of duties and adequate documents and records.