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p-Index From 2021 - 2026
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All Journal Jurnal Sinar Manajemen The International Conference on Education, Social Sciences and Technology (ICESST) Indonesian Journal of Taxation and Accounting
Nurhidayah Layoo
Universitas Muhammadiyah Luwuk
Computer Science & IT Economics, Econometrics & Finance Environmental Science Social Sciences

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Hubungan Kualitas Pelayanan Dengan Kepuasan Pelanggan di Lokasi Wisata Kuliner Teluk Lalong Kabupaten Banggai: The Relationship between Service Quality and Customer Satisfaction at Lalong Bay Culinary Tourism Locations, Banggai Regency Nurhidayah Layoo; Sumarni; Rini Hadiati
Jurnal Sinar Manajemen Vol. 9 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jsm.v9i1.2321

Abstract

Tujuan penelitian ini untuk mengetahui variabel-variabel kualitas pelayanan yang dominan berpengaruh terhadap kepuasan pelanggan di lokasi wisata kuliner Teluk Lalong, Data dikumpulkan melalui kuesioner dan dokumentasi, penarikan sampel menggunakan accidental sampling terhadap 60 pengunjung yang menikmati kuliner di Teluk Lalong. Data yang terkumpul dianalisis dengan metode regresi linear berganda dan korelasi. Hasil penelitian menunjukkan bahwa variabel bukti fisik, kehandalan, daya tanggap, jaminan, serta empati berpengaruh signifikan terhadap kepuasan pelanggan, namun variabel yang paling dominan berpengaruh adalah bukti fisik dan empati. Implikasi dari hasil penelitian ini adalah para pelaku usaha kuliner di wisata kuliner Teluk Lalong perlu memperhatikan indikator-indikator bukti fisik area penyajian jasa dan sikap empati karyawan dalam proses pelayanan untuk mendorong kepuasan pelanggan.
Digital Banking As An Online Transaction Service For Customer Satisfaction Nurhidayah Layoo; Nurmawati Mambuhu
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 1 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i1.353

Abstract

The increased garbage creation in Maros may motivate businesses to become more concerned with environmental sustainability. Armour Coffee's green marketing strategy begins with the brand logo and extends to the firm's vision and objective. According to statistics from the top brand index, Armour Coffee remains the least popular local coffee shop in Indonesia, which is both a phenomena and a problem in this study. Based on the findings, the study concludes that Green Product and Green Place have a favourable influence on Interest in Purchasing Armour Coffee in Maros. Meanwhile, Green Price and Green Promotion had little influence on Interest in Purchasing Armour Coffee in Maros. Simultaneously, green product, green pricing, green location, and green promotion (green marketing mix) impact interest in purchasing Armour Coffee in Maros.
Fundamental Accounting Principles Embedded in the Qur'an: A Thematic Analysis Toward an Integrated Qur'anic Accounting Framework Siswadi Sululing; Nurhidayah Layoo; Bakri; Asrini; Teri
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.739

Abstract

Purpose – This study aimed to identify, classify, and synthesize the fundamental accounting principles embedded in the Qur'an and to develop an Integrated Qur'anic Accounting Framework explaining their interrelationships and relevance to contemporary accounting. The study addresses the limited integration of Qur'anic accounting principles within the existing Islamic accounting literature. Methods – This study employed a qualitative library research design using Braun and Clarke six-phase thematic analysis. Primary data consisted of selected Qur'anic verses, while secondary data were obtained from classical and contemporary tafsir, Islamic accounting literature, accounting ethics, and relevant accounting theories. Data were collected through a systematic documentary review involving identification, screening, eligibility assessment, and source selection before thematic analysis was conducted.Findings – The analysis identified five interrelated accounting principles: Accounting Recordkeeping, Accountability, Measurement Honesty, Transparency, and Stewardship. These principles were synthesized into an Integrated Qur'anic Accounting Framework demonstrating their conceptual relationships and relevance to ethical financial reporting, accountable governance, and contemporary accounting thought.Research implications – The proposed framework strengthens the theoretical foundation of Islamic accounting and provides a conceptual basis for accounting education, the development of Sharia accounting standards, ethical financial reporting, and future empirical research. Originality – This study develops a systematic conceptual framework derived directly from the Qur'an by integrating fundamental accounting principles into a coherent model, extending the theoretical foundation of Islamic accounting
Co-Authors Asrini Asrini Bakri Nurmawati Mambuhu Rini Hadiati Siswadi Sululing Sumarni Teri