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KUALITAS PRODUK DAN PROMOSI DALAM MEMPENGARUHI KEPUTUSAN KONSUMEN MENGGUNAKAN JASA PENYEWAAN PRODUK ALAT BERAT: STUDI KASUS PADA PT.SURYA TRIAS GEMILANG Fikri Firdaus; Sugiharto Sugiharto; Bambang Karnain; Tjandra Wasesa; Achmad Daengs GS
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 3 (2021): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaem.v1i3.28

Abstract

This study aims to examine and analyze the effect of quality products and promotions on consumer decisions in using services rental of heavy equipment products at PT. Surya Trias Gemilang Surabaya. Study this is implemented at PT. Surya Trias Gemilang Surabaya in April Until June 2021. The research population is consumers who have used the service rental of heavy equipment products. Samples were taken as many as 35 people with random sampling technique. Data was collected using valid questionnaire. The dependent variable in this study is the decision consumers (Y), while the independent variables are product quality (X1) and promotion (X2). Data analysis was performed using multiple linear regression method. The results showed that: (1) there was a significant effect of product quality (X1) on consumer decisions (Y) in using tenant services heavy equipment products at PT. Surya Trias Gemilang Surabaya; (2) there is an effect significant promotion (X2) on consumer decisions (Y) in using heavy equipment product rental services at PT. Surya Trias Gemilang Surabaya; and (3) there is a significant effect of product quality and promotion on decisions consumers in using heavy equipment product rental services at PT. Sun Trias Gemilang Surabaya. Product quality factor (X1) and promotion (X2) has an influence of 68.9% on consumer decisions (Y) in use the services of renting heavy equipment products at PT. Surya Trias Gemilang Surabaya, while the remaining 31.1% is influenced by other variables that are not included in this study.
ACTIVITY BASED COSTING METHOD IN DETERMINING ROOM SERVICE COSTS. (Study Kasus at Hotel Wilis Indah Abadi In Nganjuk) Novia Maysaroh; Tjandra Wasesa; Diana Zuhro; Sutini Sutini; Annisa Rachmawati; Achmad Daeng GS
Journal of Managerial Sciences and Studies Vol. 4 No. 2 (2026): Agustus: Journal of Managerial Sciences and Studies
Publisher : PT. Mawadaku Sukses Solusindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61160/jomss.v4i2.132

Abstract

The object of this research is the Wilis Indah Abadi Hotel located in Nganjuk. So far, in determining the cost of room service, the traditional system is still used based on the costs incurred and identifying costs so that the determination of the cost of room service does not reflect the actual costs used by each room activity. The purpose of this study is to calculate and analyze the determination of the cost of room service using the activity based costing method and to find out the differences between the traditional and activity based costing methods. Researchers will identify costs, allocate costs based on their respective cost drivers and calculate using the activity based costing method according to the theory. So that the differences in determining the traditional method with the activity based costing method can be known. The results of this study indicate that there are differences between the traditional method and the activity based costing method, including: Teratai 5,241.13, Alamanda (5,228.11). Tulip (6,190.93) Pavilion 7,589.58.