Henryanto Wijaya
Universitas Tarumanegara

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PENGARUH SERVICE QUALITY, SATISFACTION, DAN PERCEIVED SWITCHING COST TERHADAP CUSTOMER LOYALTY OPERATOR SELULER Tommy Setiawan Ruslim; Henryanto Wijaya; Halim Putera Siswanto; Hadi Cahyadi
Jurnal Bina Manajemen Vol 9 No 1 (2020): Jurnal Bina Manajemen Vol 9 No.1 September 2020
Publisher : STIE Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jbm.v9i1.111

Abstract

The need for cell phone use can be said to be a necessity that cannot be avoided anymore in this day and age, both its use in communicating in business needs, personal needs to social relations with others. The importance of maintaining customer loyalty is very significant to the survival of a company, to maintain customer loyalty many variables that can influence it. This study examines the effect of service quality, customer satisfaction, perceived switching cost on customer loyalty of "X" mobile operator users at a university in West Jakarta. In this research, it was founded that was a positive and significant effect service quality, customer satisfaction, perceived switching cost on customer loyalty of "X" mobile operator users at a university in West Jakarta.
Evaluate the Effectiveness of the Inventory Accounting Information System in Supporting Internal Control Sina Delphia Sukmana; Henryanto Wijaya
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.811

Abstract

Purpose: This study aims to evaluate the effectiveness of the inventory accounting information system in supporting internal controls at PT Harapan Indah, which still uses manual and semi-computerized systems. Research Method: This study employed a qualitative descriptive case study design. Data were collected through interviews, observations, and documentation from five informants, including members of the accounting and financial management departments and warehouse staff. Data analysis was conducted through data reduction, thematic coding, data presentation, and the drawing of conclusions using the COSO Internal Control Integrated Framework and the Information System Success Model. Results and Discussion: The research findings indicate that the inventory accounting information system has supported the company’s operational activities; however, its effectiveness in supporting internal controls remains moderate. Key weaknesses include a lack of system integration, access restrictions, audit trails, and documented risk assessment procedures. Implications: This study underscores the importance of integrating digital systems and strengthening risk-based internal controls. Originality: The novelty of this research lies in integrating the COSO framework and the Information System Success Model in the context of semi-computerized systems.