Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Mahasiswa Perpajakan Wacana, Jurnal Sosial dan Humaniora PROFIT : Jurnal Administrasi Bisnis Journal of Public Administration Studies
Ika Ruhana
Universitas Brawijaya
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
ANALISIS EFEKTIVITAS PENGOLAHAN SPT TAHUNAN MELALUI PROSEDUR PENGEMASAN KE PUSAT PENGOLAHAN DAN DATA DOKUMEN PERPAJAKAN (PPDDP) (STUDI KASUS PADA KPP PRATAMA MALANG UTARA) Arini, Cisilia Prabawati Dwi; Astuti, Endang Siti; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (473.381 KB)

Abstract

Taxpayers obliged to calculate, take into account, and owe deposit and report taxes. Taxpayers reporting the tax due by using the Notice (SPT). Annual SPT will be packed with packaging procedure in Tax Office and all data will be centralized in the Data Processing Center and Taxation Documents (PPDDP). The purpose of this study is to measure the effectiveness of their annual tax return processing procedures through the packaging procedure. This study uses a case study using exploratory approach. The location of this research on Tax Office North Malang. The results of this study indicate that their annual tax return processing through packaging procedure on Tax Office North Malang can already be said to be effective. Measuring the level of effectiveness in this study using three criteria according to which criteria optimization by Streers is objectives, systematic perspective, and pressure on human behavior. Keywords: Annual SPT, packaging, PPDDP, effectiveness ABSTRAK Wajib Pajak berkewajiban untuk menghitung, memperhitungkan, menyetor dan melaporkan pajak yang terutang. Wajib Pajak melaporkan pajak yang terutang dengan menggunakan Surat Pemberitahuan (SPT). SPT Tahunan tersebut akan dikemas melalui prosedur pengemasan di KPP dan semua data akan dipusatkan di Pusat Pengolahan Data dan Dokumen Perpajakan (PPDDP). Tujuan dari penelitian ini adalah untuk mengukur keefektivitasan prosedur pengolahan SPT Tahunan melalui prosedur pengemasan. Penelitian ini menggunakan jenis penelitian studi kasus dengan menggunakan pendekatan eksploratif. Lokasi penelitian dalam penelitian ini di KPP Pratama Malang Utara. Hasil penelitian ini menunjukkan bahwa pengolahan SPT Tahunan melalui prosedur pengemasan di KPP Pratama Malang Utara sudah dapat dikatakan efektif. Pengukuran tingkat keefektivitasan dalam penelitian ini menggunakan 3 kriteria menurut Streers dalam Falaka (2009:22) yaitu kriteria optimasi tujuan, perspektif sistematika, dan tekanan pada perilaku manusia. Kata Kunci : SPT Tahunan, pengemasan, PPDDP, efektivitas
PENGARUH KUALITAS PELAYANAN FISKUS TERHADAP REINVENTING POLICY DAN KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Badan yang Terdaftar di Kantor Pelayanan Pajak Madya Bekasi) Harmenita, Risa; Al Musadieq, Mochammad; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.825 KB)

Abstract

The pursuit of an ever-increasing state revenues in every year it must be offset by increased tax compliance . In order to improve taxpayer compliance that impact on state revenue then by this government launched a policy such as the elimination of administrative sanctions set out in Finance Minister Regulation No. 91 / PMK.03 / 2015 on April 30 , 2015 by reinventing term policy. To support the government's policy is to run smoothly , then the quality of care by working unit tax authorities needs to be improved . The object of research is conducted on a registered taxpayer in KPP Madya Bekasi by distributing questionnaires and record documentation. Source of data used comes from the primary data and secondary data with quantitative approach . Analysis of the data used in this research is descriptive analysis and path analysis. Keywords : Quality of Tax Authority Service, Reinventing Policy, Compliance of the Taxpayers ABSTRAK Upaya mengejar penerimaan negara yang selalu meningkat disetiap tahunnya maka harus diimbangi dengan peningkatan kepatuhan wajib pajak. Demi meningkatkan kepatuhan Wajib Pajak yang berdampak pada penerimaan negara maka dengan hal ini pemerintah meluncurkan suatu kebijakan berupa penghapusan sanksi administrasi yang telah diatur dalam Peraturan Menteri Keuangan Nomor 91/PMK.03/2015 pada tanggal 30 April 2015 dengan istilah reinventing policy. Untuk mendukung kebijakan pemerintah tersebut dapat berjalan lancar, maka kualitas pelayanan oleh satuan kerja aparat pajak perlu ditingkatkan. Wajib Pajak Badan yang terdaftar di KPP Madya Bekasi merupakan objek dalam penelitian ini dan dengan menyebarkan kuesioner dan mencatat dokumentasi. Sumber data yang digunakan berasal dari data primer dan data sekunder dengan pendekatan kuantitatif. Analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif dan analisis jalur (Path Analysis). Kata kunci : Kualitas Pelayanan Fiskus, Reinventing Policy, Kepatuhan Wajib Pajak
PENGARUH KOMPETENSI FISKUS DAN KUALITAS PELAYANAN TERHADAP KEPUASAN WAJIB PAJAK (Studi pada Wajib Pajak yang Terdaftar di Kantor Pelayanan Pajak Pratama Malang Utara) Vigryana, Ezra Eigita; Mukzam, Mochammad Djudi; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (544.984 KB)

Abstract

This research aims to test and analyze the effect of tax authorities competence and service quality, both simultaneous and partial towards the taxpayer agency that is registered in Tax Office of Pratama North Malang. The research method used is explanatory research with a quantitative approach. The sample used is about 100 respondents from the taxpayer agency that is registered in Tax Office of Pratama North Malang. The data source is obtained from primary and secondary data with the method of questionnaire distribution as well as through documentation. The data analysis used is Descriptive Statistic Analysis and Inferential Statistic Analysis by using multiple linier regression. The research result shows that the Tax Authorities Competence variable  (X1) and Service Quality variable (X2) affects simultaneously towards Taxpayer’s Satisfaction variable (Y). The Tax Authorities Competence variable (X1) and the Service Quality variable (X2) also partially affects towards the Taxpayers Satisfaction variable (Y). Keywords: Tax Authorities Competence, Service Quality, Taxpayer’s Satisfaction ABSTRAK Penelitian ini mempunyai tujuan yaitu untuk menguji dan menganalisis pengaruh kompetensi  fiskus dan kualitas pelayanan secara simultan maupun parsial terhadap kepuasan Wajib Pajak badan yang terdaftar di Kantor Pelayanan Pajak Pratama Malang Utara. Penelitian ini adalah  jenis explanatory research dengan metode pendekatan yaitu kuantitatif. Penggunaan sampel sebanyak 100 responden Wajib Pajak badan yang terdaftar di Kantor Pelayanan Pajak Pratama Malang Utara. Sumber data terdiri dari data primer dan data sekunder dengan metode pengumpulan data yaitu penyebaran kuesioner kepada responden dan pencatatan dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis statistik inferensial, dan analisis regresi linier berganda. Hasil penelitian adalah secara simultan Kompetensi Fiskus (X1) dan Kualitas Pelayanan (X2) berpengaruh signifikan terhadap Kepuasan Wajib Pajak (Y). Kompetensi Fiskus (X1) dan Kualitas Pelayanan (X2) secara parsial juga berpengaruh signifikan terhadap Kepuasan Wajib Pajak (Y) Kata Kunci : Kompetensi Fiskus, Kualitas Pelayanan, Kepuasan Wajib Pajak
PENGARUH SOSIALISASI, PEMAHAMAN, DAN KESADARAN PROSEDUR PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK (Studi pada Wajib Pajak Orang Pribadi Pajak Bumi Bangunan Perdesaan dan Perkotaan di Desa Mojoranu Kabupaten Bojonegoro) Faizin, Mochammad Rizza; Kertahadi, .; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 9, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.888 KB)

Abstract

Di Indonesia, Pajak Bumi dan Bangunan Perdesaan Perkotaan kebanyakan oleh masyarakat dibayarkan melalui perangkat desa setempat. Hal ini menyebabkan PBB-P2 rawan diselewengkan oleh perangkat desa dikarenakan setoran pembayaran pajak sering tidak disetorkan tepat waktu kepada Dispenda setempat. Hal tersebut dipengaruhi oleh kurangnya pengetahuan dan kesadaran masyarakat mengenai pembayaran PBB-P2 yang seharusnya bisa dibayarkan sendiri oleh wajib pajak ke kantor Dispenda atau Bank Jatim. Jika hal ini tidak menjadi perhatian penuh oleh pemerintah, maka akan berdampak pada menurunnya Pendapatan Asli Daerah / penerimaan PBB-P2. Penelitian ini bertujuan untuk menjelaskan pengaruh variabel Sosialisasi, Pemahaman, dan Kesadaran Wajib Pajak, secara  parsial dan simultan terhadap variabel Kepatuhan Wajib Pajak dalam membayar PBB-P2. Penelitian ini berlokasi pada Desa Mojoranu Kecamatan Dander Kabupaten Bojonegoro. Metode penelitian yang digunakan adalah explanatory research, dengan kuesioner yang disebarkan kepada 102 Wajib Pajak PBB-P2 di Desa Mojoranu. Analisa data dalam penelitian ini menggunakan analisis deskriptif dan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa Sosialisasi, Pemahaman, dan Kesadaran Wajib Pajak, berpengaruh signifikan terhadap kepatuhan wajib pajak secara simultan. Namun, secara parsial variabel sosialisasi dan kesadaran berpengaruh signifikan, sedangkan variabel pemahaman berpengaruh tidak signifikan terhadap kepatuhan wajib pajak.   Kata kunci: Sosialisasi, Pemahaman,  Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak, PBB-P2 ABSTRACT In Indonesia, the Land and Building Tax Rural Urban mostly have been paid through the local village. This led to tax prone distorted by the village due to deposit tax payments are often not paid on time to the local revenue. This can be affected by the lack of knowledge and awareness about tax payments that should be paid solely by the taxpayer to the Revenue office or Bank Jatim. If this doesn’t attention by the government, it will decrease local revenue. This study aimed to describe influence of socialization variables, understanding, and awareness of the Taxpayer, partially and simultaneously to variable Taxpayer Compliance in paying Land Tax Building Rural and Urban. This research located in the village Mojoranu of Bojonegoro. The method used is explanatory research, using a questionnaire that is distributed to 102 Taxpayers. Analysis of the data are using descriptive analysis and multiple linear regression analysis. The results indicated that socialization, understanding, and awareness of the Taxpayer, have significant effect on tax compliance simultaneously. However, in partial socialization and awareness have significant effect, while understanding variables isn’t significant effect on tax compliance. Keywords: Socialization, Understanding, Awareness taxpayer, Taxpayer Compliance, Tax on Land and Building Rural and Urban.
PENGARUH PERSEPSI PERAN ETIKA DAN TANGGUNG JAWAB SOSIAL, SIFAT MACHIAVELLIAN, DAN PREFERENSI RISIKO TERHADAP PENGAMBILAN KEPUTUSAN ETIS (STUDI PADA KONSULTAN PAJAK DI KOTA MALANG) Kusuma, Tirta Hadi; Utami, Hamidah Nayati; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (718.595 KB)

Abstract

The purpose of this research is to find the effect of Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously and partially on Ethical Decision Making. The type of research is explanatory with the quantitative approach. The data collection method uses form of questionnaire. Samples are 34 respondents of Tax Practitioners joined in IKPI (Ikatan Konsultan Pajak Indonesia) in Malang, Indonesia. The data analysis is descriptive and multiple linear regression. The result of research showes Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously effect significantly on Ethical Decision Making. Perceived Role of Ethics and Social Responsibility partially effect significantly on Ethical Decision Making. Machiavellian Behaviour and Risk Preference partially effect not significantly on Ethical Decision Making. The results test of determination coefficient showes that Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, and Risk Preference simultaneously give effect of 56,5% on Tax Practitioners’ Ethical Decision Making. Keywords : Perceived Role of Ethics and Social Responsibility, Machiavellian Behaviour, Risk Preference, Ethical Decision Making ABSTRAK Tujuan penelitian ini adalah untuk mengetahui pengaruh Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama maupun parsial terhadap Pengambilan Keputusan Etis. Jenis penelitian adalah eksplanatori dengan pendekatan kuantitatif. Metode pengumpulan data dengan menggunakan kuesioner. Sampel sebanyak 34 Konsultan Pajak yang terdaftar di IKPI cabang Malang. Analisis data secara deskriptif dan regresi linier berganda. Hasil penelitian menunjukkan Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama berpengaruh signifikan terhadap Pengambilan Keputusan Etis. Persepsi Peran Etika dan Tanggung Jawab Sosial secara parsial berpengaruh positif dan signifikan terhadap Pengambilan Keputusan Etis. Sifat Machiavellian secara parsial berpengaruh negatif dan tidak signifikan terhadap Pengambilan Keputusan Etis. Preferensi Risiko secara parsial berpengaruh negatif dan tidak signifikan terhadap Pengambilan Keputusan Etis. Hasil Pengujian koefisien determinasi menunjukkan bahwa Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, dan Preferensi Risiko secara bersama-sama memberikan pengaruh sebanyak 56,5% terhadap Pengambilan Keputusan Etis. Kata kunci : Persepsi Peran Etika dan Tanggung Jawab Sosial, Sifat Machiavellian, Preferensi Risiko, Pengambilan Keputusan Etis
KONTRIBUSI PENAMBAHAN JUMLAH WAJIB PAJAK ORANG PRIBADI BARU HASIL KEGIATAN EKSTENSIFIKASI PADA PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI (Studi Pada Kantor Pelayanan Pajak Pratama Kepanjen) Yanda, Ridho Oktri; Topowijono, .; Ruhana, Ika
Jurnal Mahasiswa Perpajakan Vol 10, No 1 (2016)
Publisher : Program Studi S-1 Perpajakan, Fakultas Ilmu Administrasi, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (309.807 KB)

Abstract

The research is conducted on the basis extra effort is made KPP Pratama Kepanjen to be able create additional tax revenue. The effort one of which is realized through extensification activities in order to increase the number of taxpayers. Then an increase in the number of taxpayers who happen also affects to personal income tax revenue. Hence the need to determine the contribution of new personal income tax revenue to the overall personal income tax revenue. Research conducted is manifold qualitative research, and the research findings indicate that increasing number of registered personal taxpayers annually in Tax Service Office Pratama Kepanjen Tax Service Office Pratama Kepanjen. Through the new personal income tax revenue then its contribution can be measured. Contributions indicated of the new personal income tax revenue to the overall personal income tax revenue in the period of last four years (2012-2015) is is still relatively very less, with an average contribution of 7.50%. Keywords: New Personal Taxpayers, Extensification Activity, Personal Income Tax Revenue ABSTRAK Penelitian ini dilakukan atas dasar upaya extra effort yang dilakukan KPP Pratama Kepanjen untuk dapat menciptakan tambahan penerimaan pajak. Upaya tersebut salah satunya diwujudkan melalui kegiatan ekstensifikasi dalam rangka menambah jumlah wajib pajak. Maka peningkatan jumlah wajib pajak yang terjadi juga akan mempengaruhi penerimaan PPh OP. Oleh karena itu perlunya mengetahui kontribusi dari penerimaan PPh OP Baru terhadap keseluruhan penerimaan PPh OP. Penelitian yang dilakukan yaitu berjenis kualitatif, dengan temuan penelitian menunjukkan terjadinya peningkatan jumlah WP OP terdaftar setiap tahunnya di KPP Pratama Kepanjen. Melalui sumbangan yang diberikan oleh penerimaan dari WP OP Baru maka kontribusinya dapat diukur. Kontribusi yang ditunjukkan dari penerimaan PPh OP Baru pada total penerimaan PPh OP dalam kurun waktu empat tahun terakhir (2012-2015) masih tergolong sangat kurang, yaitu dengan rata-rata kontribusi sebesar 7,50%. Kata kunci: Jumlah Wajib Pajak Orang Pribadi Baru, Kegiatan Ekstensifikasi, Penerimaan  PPh OP.
The Effect of Quality of Work Life (QWL) on Job Satisfaction and Organization Citizenship Behavior (OCB) (A Study of Nurse at Numerous Hospitals In Malang, Indonesia) Ruhana, Ika
JPAS (Journal of Public Administration Studies) Vol 4, No 2 (2019)
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.641 KB) | DOI: 10.21776/ub.jpas.2019.004.02.2

Abstract

Good QWL is needed by the organization, in order to achieve organizational goals and increase satisfaction for employees, n this study is job satisfaction and OCB for nurses.The purpuse of the study is to  analyse and describe the influence of QWL on job satisfaction, the effect of QWL on OCB and the effect of job satisfaction on OCB. This research was conducted in four general hospitals that have type A, B, C and D. The samples in this study were nurses in the four hospitals. Based on the sampling technique obtained a sample of 175 respondents. The main instrument in collecting data by distributing questionnaires. The general hospital that is the location of this study is the Saiful Anwar Regional General Hospital (RSSA) located in Malang City with type A, Persada Hospital located in Malang city with Type B, Karsa Husada General Hospital (RSUKH) in Batu City with Type C and Madinah Islamic Hospital in Kasembon Malang Regency with Type D. The analysis technique used was descriptive analysis and inferential analysis with GSCA. The results of the descriptive analysis showed that nurses' QWL was perceived as neutral by nurses. Job satisfaction was perceived as agreed by nurses and OCB responded in agreement by the nurse. The results of hypothesis testing using GSCA shows that QWL has a positive and significant effect on job satisfaction, QWL has a positive and significant effect on OCB and job satisfaction has a positive and significant effect on OCB. Advice that can be given to the hospital is to further improve the QWL of nurses, especially those relating to compensation indicators because compensation is perceived as neutral by nurses, especially with the provision of fair and adequate compensation. the hospital must pay more attention to working conditions especially related to a healthy physical environment. Satisfaction with payroll is perceived as neutral by nurses, especially related to satisfaction with the salary and benefits provided by the hospital. Satisfaction with promotion also needs to be improved again, especially with regard to promotion opportunities and the provision of information about promotion opportunities. Nurse OCB was perceived as agreed by the nurse.  Therefore OCB nurses are good, so they can be maintained or improved again.
The Influence of Organizational Culture and Knowledge Management on Innovative Work Behavior through Locus of Control as Mediating Variable (Study on Employees of PT Asuransi Untuk Semua) Setiawan, Violieta Saviera; Utami, Hamidah Nayati; Ruhana, Ika
Wacana Journal of Social and Humanity Studies Vol. 28 No. 3 (2025): WACANA, Jurnal Sosial dan Humaniora
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.wacana.2025.028.03.02

Abstract

This study aims to examine how Organizational Culture and Knowledge Management (KM) affect Innovative Work Behavior (IWB) and how Locus of Control (LOC) acts as a mediating factor in PT Asuransi Untuk Semua employees. This research can be used by businesspeople, especially in the startup field, to consider implementing innovative employee knowledge in the workplace. This research was conducted on all employees of PT Asuransi Untuk Semua (PT AUS), an insurance startup in Indonesia, who are applying innovation in the form of applications. Using a nonprobability sampling approach, a sample of 150 respondents filled out this research questionnaire using a quantitative approach. Partial Least Squares-Structural Equation Modeling (PLS-SEM) was used to evaluate the data in this study using SmartPLS 4 software. The result of this study is that organizational culture and knowledge management affect innovative work behavior (IWB). Organizational Culture and Knowledge Management affect the locus of control, and LOC mediates the relationship between Organizational Culture and Knowledge Management on IWB. Practical implications can be applied to insurance startups in Indonesia. This research shows that companies must always increase employee innovation and creative work. This can help companies grow and keep up with the development of the Indonesian insurance industry. Keywords: organizational culture, knowledge management, Innovative Work Behavior (IWB), Locus of Control (LOC)
PENGEMBANGAN KUALITAS SUMBER DAYA MANUSIA VS DAYA SAING GLOBAL Ruhana, Ika
Profit: Jurnal Adminsitrasi Bisnis Vol. 6 No. 1 (2012): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1106.83 KB)

Abstract

Dalam kondisi  persaingan global,  pengembangan sumber daya manusia  (SDM)  adalah  sangat penting dan  diperlukan  untuk dapat  bersaing di  arena  perdagangan  /  kompetisi internasional. Pengembangan sumber daya manusia adalah salah satu upaya untuk meningkatkan kemampuan karyawan  untuk menangani  berbagai jenis  tugas dan  keterampilan yang dibutuhkan  untuk menerapkan  sesuai dengan  jenis pekerjaan  di sana.  Tulisan ini bertujuan untuk membahas masalah pengembangan sumber daya manusia VS daya saing global, yang meliputi: kondisi SDM di Indonesia dalam beberapa era, pengembangan sumber daya manusia, usaha pengembangan sumber daya manusia. Kata Kunci: Pengembangan sumber daya manusia, pembelajaran organisasi, dan pengembangan berbasis kompetensi sumber daya manusia.
MANAJEMEN PELAYANAN : USAHA UNTUK MENINGKATKAN KUALITAS PELAYANAN Ruhana, Ika
Profit: Jurnal Adminsitrasi Bisnis Vol. 1 No. 2 (2007): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.706 KB)

Abstract

A-high qualified service is a crucial problem to be solved now. The change of service paradigm from bureaucrat-oriented to society oriented should be followed with a change in the working culture reflected in customer-oriented attitude and behavior.Customer want a cheaper, better, faster, newer, and simpler service could be realized. Service management is a responsibility of every level management and employee to improve customer satisfaction. There are four activities in service management to increase service quality : planning service that costumer needs; processing data; giving service; and respecting costumer complaint. Finally, better service management can be used to increase service quality
Co-Authors . Kertahadi, . . Topowijono, . Arini, Cisilia Prabawati Dwi Endang Siti Astuti Faizin, Mochammad Rizza Hamidah Nayati Utami Harmenita, Risa Kusuma, Tirta Hadi Mochammad Al Musadieq Mochammad DJUDI MUKZAM, Mochammad DJUDI Setiawan, Violieta Saviera Vigryana, Ezra Eigita Yanda, Ridho Oktri