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Journal : Jurnal Akuntansi, Manajemen dan Bisnis Digital

The Effect Of Product Quality And Service Quality On Customer Satisfaction At Heri Manna Photocopy Shop, South Bengkulu Regency Anggriani, Tiara Dwi; Made E. G, Ida Ayu; Wagini, Wagini
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6315

Abstract

A photocopier is a tool for recopying documents or illustrations using light, heat, chemicals or static electric charges. Photocopy machines continue to be improved to meet people's needs, starting from black and white photocopies to color photocopies that resemble the original. The purpose of this research is to prove that product quality and service quality influence customer satisfaction at Heri Manna Photocopy, South Bengkulu. This type of research uses quantitative research. The analytical method in this research uses Validity Test, Reliability Test, Multiple Linear Regression Analysis, Coefficient of Determination, and hypothesis testing using the t test. The number of samples studied was 90 Heri Photocopy consumers. The results of the multiple linear regression analysis are the equation: Y = 13.152 + 0.477 ) at Heri Photocopy, South Bengkulu Regency. The value of the coefficient of determination from the calculation results using SPSS can be seen from the coefficient of determination from R square of 0.851. This means that the product quality value (X1) and service quality value (X2) influence customer satisfaction (Y) by 85.1% while the remaining 14.9% is influenced by other variables not examined in the research. So product quality and service quality have a very significant influence on customer satisfaction.
Analysis Of The Internal Control System Over Payroll And Wages At Pt.Roda Teknindo Purajayah Agustin, Ayu; Wagini, Wagini; Hidayah, Nenden Restu
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 3 No 2 (2024): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v3i2.6528

Abstract

The payroll and wage accounting system needs to be carried out control activities to ensure that the implementation of the payroll and wage system runs according to established standards, including at PT. Roda Teknindo Purajaya. This company has implemented internal control over the payroll and wage system. The research objective is to determine the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya. This research includes comparative descriptive research, which describes the actual characteristics and conditions of a research object by comparing the internal control system over payroll and wages carried out at PT. Roda Teknindo Purajaya with Mulyadi's theory. Data is collected by documentation and interview methods, while data analysis uses comparative analysis. The results showed that the internal control system over payroll and wages at PT. Roda Teknindo Purajaya was in accordance with Mulyadi's theory. First organization, there has been a strict separation of functional responsibilities between the payroll maker function and the finance function. Second, the authorization system, the employee appointment letter is signed by the main director, in order to avoid paying salaries to fictitious employees, as well as changes in employee salaries, both due to changes in rank, changes in salary and wage rates, and additional families are always based on the director's decision letter. In addition to the separation of responsibilities, it is known that all documents used are always authorized by the authorized person. Third, the recording procedure has included salary and wage rates in the attendance card and is checked for accuracy by the bookkeeping department. Fourth, healthy practices, that supervision has been carried out, compared and verified against attendance cards and employee income tax calculations. Thus it can be conveyed that the internal control system over the payroll and wage system at PT. Roda Teknindo Purajaya is in accordance with the theory by Mulyadi.
Analysis Of Internal Control System For Merchandise Investory At Ahass 6804 Quantum Penarik Motor Riesti, Lorenza; Wagini, Wagini; Ariska, Yesi Indian
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 1 (2025): Januari
Publisher : Fakultas Ekonomi Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i1.7436

Abstract

The purpose of the study is to find out the internal control system for merchandise inverntory at Ahass 6804 Quantum Penarik Motor village Penarik, regency Teramang Jaya, district Mukomuko. The data collection method was carried out using interview, observation and documentation methods. The analytical methods used is Qualitative and Comparative analysis. The research results show that there is no conformity between Mulyadi’s theory (2016:488) and the conditions that occur in Ahass 6804 Quantum Penarik Motor shop for organizational elements, because according to Mulyadi’s theory the physical inventory count must be carried out by a special committee formed from werehouse employees. Meanwhile, what happened at the Ahass 6804 Quantum Penarik Motor shop was that the physical calculations were carried out directly by the werehouse department. For elements of the authorization system,recording procedures and employees, there is conformity and non-coformity between Mulyadi’s theory (2016:488) with the Ahass 6804 Quantum Penarik Motor shop, suitability is found in the list of physical inventory count results signed by the chairman of thr physical inventory count committee and the recording of the results of the physical inventory count based on a physical cound card whose veracity has been checked. There is a compatibility between Mulyady’s theory (2016:488) Ahass 6804 Quantum Penarik Motor shop puler for elements of healthy practice, because with Ahass 6804 Quantum Penarik Motor shop the physical calculation card for merchandise inventory has been numbered sequentially, inventory checking has been carried out twice by the inventory counting section and then by inventory checking.
The Influence Of Local Revenue On Personnel Expenditure In The City Of Bengkulu Sari, Mayang Sekar; Wagini, Wagini; Rahman, Abdul
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v4i2.8819

Abstract

The purpose of this study was to determine the effect of Local Revenue (PAD) on employee spending in Bengkulu Province. The sample in this study was 10 cities and regencies in Bengkulu Province. The data collection method is documentation for PAD data and employee spending for the period 2019 to 2023. The data analysis method used is simple regression analysis, determination test and t-hypothesis test. The results of multiple linear regression testing obtained the regression equation Y = 250,608.568 + 1.649X with a positive regression direction, meaning that the higher the PAD, the higher the employee spending. Local Revenue (PAD) has a significant effect on employee spending because the significant value of 0.000 is smaller than 0.05. This means that the higher the PAD, the higher the employee spending. The determination coefficient of 0.711 means that the PAD variable is able to influence employee spending by 71.1%, while the remaining 28.9% is explained by other factors outside the independent variables used in this study.