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Diamonalisa Sofianty
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Immunology & microbiology Languange, Linguistic, Communication & Media Medicine & Pharmacology Nursing Public Health Social Sciences Other

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The Effect of Service Quality on Patient Loyalty with Satisfaction as An Intervening Variable Mutiara Kantika; Hendrati Dwi Mulyaningsih; Diamonalisa Sofianty
Journal of Healthcare and Biomedical Science Vol. 4 No. 2 (2026): Journal of Healthcare and Biomedical Science (JHBS)
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jhbs.v4i2.4010

Abstract

Healthcare institutions operating in resource-constrained rural settings face distinct challenges in building durable patient relationships, particularly when serving predominantly public insurance beneficiaries. This study aims to examine the direct and indirect effects of service quality on patient loyalty through patient satisfaction as a mediator, focusing on the national health insurance scheme (BPJS) outpatients at a private rural hospital in Brebes, Indonesia. A descriptive-verificative approach with quantitative methods was employed, drawing on purposive sampling to recruit 374 eligible outpatients who had attended the facility on at least two separate occasions. Structured questionnaires served as the primary data collection instrument, and path analysis was applied to examine both direct and mediated relationships among the three constructs. The findings reveal that service quality significantly impacts patient satisfaction (path coefficient = 0.837, p < 0.05) and patient loyalty (path coefficient = 0.693, p < 0.05). Satisfaction additionally influences loyalty (path coefficient = 0.178, p < 0.05) and acts as a partial mediator. These results suggest that service quality serves as a primary driver for institutional sustainability in rural healthcare networks. Management should prioritize empathetic and responsive service to secure patient commitment within insurance-based systems. This study provides a specific framework for improving patient retention in underserved healthcare sectors.
Moderasi Pengangguran pada Pertumbuhan Ekonomi, IPM, dan Kemiskinan Kabupaten Bandung Diamonalisa Sofianty; Dani Rachman
Jurnal Riset Akuntansi Volume 6, No. 1, Juli 2026, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v6i1.10875

Abstract

Abstrak.  Kemiskinan merupakan indikator outcome pembangunan daerah yang mencerminkan efektivitas pengelolaan sumber daya publik. Penelitian ini bertujuan menganalisis pengaruh laju pertumbuhan ekonomi (LPE) dan Indeks Pembangunan Manusia (IPM) terhadap tingkat kemiskinan serta menguji Tingkat Pengangguran Terbuka (TPT) sebagai variabel moderasi di Kabupaten Bandung periode 2011–2025. Penelitian kuantitatif ini menggunakan data sekunder dari Badan Pusat Statistik dan laporan ekonomi daerah. Analisis dilakukan dengan Moderated Regression Analysis (MRA) melalui interaksi LPE×TPT dan IPM×TPT. Hasil penelitian menunjukkan bahwa LPE dan IPM berpengaruh negatif dan signifikan terhadap kemiskinan, sedangkan TPT berpengaruh signifikan dalam model. Interaksi LPE×TPT dan IPM×TPT juga signifikan dengan koefisien positif, yang menunjukkan bahwa meningkatnya TPT memperlemah pengaruh LPE dan IPM dalam menurunkan kemiskinan. Dengan demikian, TPT berperan sebagai quasi moderator. Temuan ini menegaskan pentingnya pembangunan yang mengintegrasikan pertumbuhan ekonomi inklusif, peningkatan kualitas sumber daya manusia, penciptaan lapangan kerja, serta penguatan UMKM untuk mempercepat penurunan kemiskinan. Abstract. Poverty is an outcome indicator of regional development that reflects the effectiveness of public resource management. This study aims to analyze the effects of economic growth and the Human Development Index (HDI) on poverty while examining the Open Unemployment Rate (OUR) as a moderating variable in Bandung Regency during 2011–2025. This quantitative study uses secondary data obtained from Statistics Indonesia (BPS) and regional economic reports. The analysis employs Moderated Regression Analysis (MRA) by incorporating the interaction terms Economic Growth × OUR and HDI × OUR. The results indicate that economic growth and HDI have a significant negative effect on poverty, while OUR is also significant in the model. Furthermore, the interaction terms are significant with positive coefficients, suggesting that higher unemployment weakens the ability of economic growth and HDI to reduce poverty. Therefore, OUR acts as a quasi-moderating variable. These findings highlight the importance of integrating inclusive economic growth, human capital development, job creation, and MSME empowerment to achieve sustainable poverty reduction.
Pemanfaatan Limbah Kulit Singkong sebagai Produk Makanan Fungsional untuk UMKM di Kecamatan Cimenyan Kabupaten Bandung Diamonalisa Sofianty; Nunung Nurhayati; Yanti Sri Rezeki; Eko Nurmianto; Ahmad Ridho; Sandi Nugroho; Nisa Suryani
Jurnal Pengabdian kepada Masyarakat Bina Darma Vol. 6 No. 1 (2026): Jurnal Pengabdian kepada Masyarakat Universitas Bina Darma
Publisher : DRPM-UBD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33557/6a04c482

Abstract

Limbah kulit singkong merupakan salah satu limbah pertanian yang belum termanfaatkan secara optimal. Namun, kulit singkong memiliki potensi besar sebagai bahan baku pembuatan produk makanan fungsional. Penelitian ini bertujuan untuk mengembangkan produk makanan fungsional dari limbah kulit singkong dan meningkatkan nilai ekonomi bagi UMKM di Kecamatan Cimenyan Kabupaten Bandung. Metode penelitian ini melibatkan beberapa tahapan, yaitu: (1) pengumpulan dan pengolahan limbah kulit singkong, (2) formulasi produk makanan fungsional, (3) analisis kualitas produk, dan (4) pelatihan dan pendampingan kepada UMKM. Hasil penelitian menunjukkan bahwa limbah kulit singkong dapat diolah menjadi produk makanan fungsional yang memiliki kandungan serat dan antioksidan yang tinggi. Produk yang dihasilkan memiliki rasa yang enak dan tekstur yang baik. Selain itu, pelatihan dan pendampingan kepada UMKM dapat meningkatkan pengetahuan dan keterampilan dalam mengolah limbah kulit singkong menjadi produk makanan fungsional. Kesimpulan penelitian ini adalah bahwa pemanfaatan limbah kulit singkong sebagai produk makanan fungsional dapat meningkatkan nilai ekonomi bagi UMKM di Kecamatan Cimenyan Kabupaten Bandung. Selain itu, produk makanan fungsional yang dihasilkan juga dapat memberikan manfaat bagi kesehatan masyarakat.
ANALYSIS OF BEHAVIORAL ASPECTS IN MAKING KNITTED BAG CRAFT AS A BUSINESS OPPORTUNITY TO INCREASE RETIRED INCOME Nurleli; Diamonalisa Sofianty; Ririn Sri Kuntorini; Heliana
Kajian Akuntansi Vol. 26 No. 1 (2025): June 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i1.4583

Abstract

The low income of the Pension Fund received has created new problems that have caused anxiety for retirees in their daily needs because they have not utilized all the potential and resources available, both in terms of education, skills, time, and funds for a productive activity that can make a big contribution to the family economy. The purpose of this study is that retirees (1) are able to utilize the potential they have in making bags, wallets and other forms of knitting in carrying out productive businesses (2) are able to calculate the cost of the product and set the selling price of the Knitted Bag Wallet. Of the 10 retirees who were trained through a questionnaire, it was shown that none of them were unfamiliar with knitting yarn and did not know the calculation of the cost price and the selling price. The results of the mentoring and empowerment of the knitting bag training and the calculation of the cost price and the selling price of this product have produced 5 new SMEs, which are expected to be independent and their products can increase family income. So that finally the retirees who are being trained are able to be independent and become proud SMEs. Keywords: Cost of Good Sold, Selling Price, Pension, knitting
Digital Service Quality, Patient Satisfaction, and Patient Loyalty: An Empirical Study of Mobile JKN Implementation at A Regional General Hospital in Indonesia Fadila Aznafury; Sri Suwarsi; Diamonalisa Sofianty
Journal of Scientific Research, Education, and Technology (JSRET) Vol. 5 No. 3 (2026): Vol. 5 No. 3 2026
Publisher : Kirana Publisher (KNPub)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58526/jsret.v5i3.1224

Abstract

The increasing integration of digital technologies into healthcare has transformed patient interactions with healthcare providers, making digital service quality an increasingly important determinant of patient experience and behavioral outcomes. However, empirical evidence regarding how digital service quality influences patient loyalty within government-supported digital healthcare systems remains limited, particularly in the context of Indonesia's National Health Insurance program. This study aimed to examine the effects of digital service quality on patient satisfaction and patient loyalty and to determine the mediating role of patient satisfaction among BPJS Kesehatan participants using the Mobile JKN application at Permata Bunda General Hospital, Tasikmalaya, Indonesia. A quantitative cross-sectional study was conducted among 331 BPJS Kesehatan participants selected through consecutive sampling. Data were collected using a structured questionnaire and analyzed using path analysis. The results showed that digital service quality had a strong positive effect on patient satisfaction (β = 0.878) and a positive direct effect on patient loyalty (β = 0.393). Patient satisfaction also had a positive effect on patient loyalty (β = 0.518). Furthermore, digital service quality demonstrated a positive indirect effect on patient loyalty through patient satisfaction (0.455), with a total effect of 0.848, indicating partial mediation. The model explained 77.2% of the variance in patient satisfaction and 78.2% of the variance in patient loyalty. These findings demonstrate that digital service quality contributes to patient loyalty through both direct functional value and indirect effects mediated by patient satisfaction. The study extends the understanding of digital healthcare service quality by demonstrating that digital interactions constitute an integral component of the patient experience within a national health insurance system. Strengthening the reliability, efficiency, responsiveness, security, accessibility, and usability of digital healthcare services may therefore enhance patient satisfaction and foster more sustainable patient relationships in digitally integrated healthcare delivery.
Pengaruh Persepsi Kemudahan dan Pemahaman Coretax terhadap Kepatuhan Pajak Naida Assya; Diamonalisa Sofianty
Bandung Conference Series: Accountancy 319-326
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v6i2.24028

Abstract

Abstract. Taxes are the main source of state revenue and play an important role in supporting national development. This study aims to examine the effect of perceived ease of use and individual taxpayers' understanding of Coretax on tax compliance among employees of the Department of Infrastructure I at PT Adhi Karya (Persero) Tbk. This study employed a verificative method with a quantitative approach. The sampling technique used was non-probability sampling with convenience sampling, involving 80 respondents. Hypothesis testing was conducted using the Partial Least Squares (PLS) method with SmartPLS 4 software. The results show that perceived ease of use has no significant effect on tax compliance, while individual taxpayers' understanding of Coretax has a positive and significant effect on tax compliance. Abstrak. Pajak merupakan sumber penerimaan negara yang berperan penting dalam mendukung pembangunan nasional. Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan dan pemahaman Wajib Pajak Orang Pribadi (WP OP) tentang Coretax terhadap kepatuhan pajak pegawai BUMN pada Departemen Infrastruktur I PT Adhi Karya (Persero) Tbk. Penelitian ini menggunakan metode verifikatif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan non probability sampling dengan teknik convenience sampling. Sampel penelitian berjumlah 80 responden. Pengujian hipotesis dilakukan menggunakan metode Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil penelitian menunjukkan bahwa persepsi kemudahan tidak berpengaruh signifikan terhadap kepatuhan pajak, sedangkan pemahaman Wajib Pajak Orang Pribadi tentang Coretax berpengaruh positif dan signifikan terhadap kepatuhan pajak.
EVALUATING TAX INFORMATION SYSTEMS: IMPLICATIONS FOR MSME TAXPAYER COMPLIANCE AND THE ROLE OF TAX SOCIALIZATION Diamonalisa Sofianty; Noraza Mat Udin
JRAK Vol 17 No 1 (2025): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v17i2.23628

Abstract

Tax compliance remains a persistent challenge for Micro, Small, and Medium Enterprises (MSMEs), primarily due to limited knowledge and inadequate access to tax information. This study investigates the effect of tax socialisation on taxpayer compliance, with tax information systems serving as a mediating variable. A quantitative approach was employed, with data collected from 90 MSME owners through purposive sampling. Path analysis using SmartPLS revealed that tax socialisation has a positive and significant effect on tax compliance. Furthermore, tax information systems were found to partially mediate this relationship by enhancing access to and understanding of tax-related content. These findings underscore the importance of combining socialisation initiatives with user-friendly digital systems to boost compliance. Governments are encouraged to strengthen outreach programs and develop accessible information platforms tailored to the specific needs of MSMEs. Such initiatives are expected to improve voluntary compliance and reduce administrative burdens in the long term.
Co-Authors 10090121062, Hakiki Anugrah Adinda Marcelvya Avrilya Adinda Sera Yundrika Afgan Yuan Hibatullah Afifah Insanny Afifah Nur Insanny Aghnia Shidqi Hendriawan Ahmad Ridho Alvionita, Davina Annisa Dewi Anggraeni Asysyifa Muhaemmi Rusliaman Audytri Purnama Nisa Chintya Salsabiela Cici Fitriana Hanifa Dani Rachman Dea Elviana Dora Dea Rahmawati Dias Ikhtias Cendani Difa Zahra Afifah Dinul Qoyyimu Eko Nurmianto Elly Halimatusadiah Epi Fitriah Eva Srimulyani Evi Aprilianti Fadila Aznafury Farah Shalihah Ashhaabaljannah Fauziah Nurul Maulida Febriana Windi Sanjaya Ferin Akhmalia Septianingrum Gita Nadilah Adzani Heliana Helliana Hendrati Dwi Mulyaningsih Hilda Yuniar Ilmawati Aranni Indriyani Innez Assyffa Andien Wahyuningtyas Iss, Affandi Kania Nurcholisah Kemalsyah Farisi Islami Lathifa Gita Pratiwi Lina Herlina Lina Herlina Melani Heryana melani Mutiara Kantika Nabila Alya Fakhirah Naida Assya Najelaa Azzahra Nisa Suryani Noraza Mat Udin Nunung Nurhayati Nur Fitriani Inayah Nurleli Nurleli Nurul Diana Febrianti Permata, Al-fadhila Pristi Audilla Putri Nur Muthmainah Radhitya Pradiftha Darajat Ratu Rima Marfila Rianisa Agustia Rida Adinda Ririn Sri Kuntorini Rita Nurul Riyani Riyang Mardini Riyang Mardini Riyang Mardini Riyang Mardini Rizky Sofia, Isty Safhira Febriyani Sandi Nugroho Sandra Natasya Silmi Putri Setiawan Simanungkalit, Jobrinson Sri Fadilah Suangga, Asri Tania Nur Fauzia Trudy Sumardi Tsania Qotrunnada Tsania Qotrunnada Chaerunnisa Whittleliang Hakki, Tandry Widia Laila Fitri Yanti Sri Rezeki Yulia Ningsih Yuni Rosdiana Zahra Putri Khoerunnisa Rahmat Zahra, Najwa Aqilah