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Peran Kepuasan Pelanggan Dalam Memediasi Pengaruh Kualitas Pelayanan Terhadap Loyalitas Pelanggan PDAM Kota Baubau Kuswinton Winton; Sukrin Sukrin; Resfika Aswira; Abel Haryanto
Jurnal Sekretaris dan Administrasi Bisnis Vol 7 No 2 (2023): Jurnal Sekretaris dan Administrasi Bisnis
Publisher : LPPM Universitas Taruna Bakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31104/jsab.v7i2.344

Abstract

The phenomenon that occurs is that the level of leakage in the use of PDAM is relatively high, especially during the peak hours of water use. Because it is profit-oriented so that social services or functions are reduced. Then the community complaints that occur are the amount of water distributed to the community. The purpose of this study is to explain the effect of service quality on customer loyalty with customer satisfaction as the intervening variable. The population in this study amounted to 895 customers. The sampling technique uses a simple random sample of 90 customers and is analyzed using SmartPLS version 3.0. The results of the study show that service quality has no significant effect on customer loyalty. Service quality has a significant effect on customer satisfaction. Service quality has a significant effect on customer loyalty. Customer satisfaction is able to mediate the effect of service quality on customer loyalty.
Maturity Level and Competence of Village Apparatus in Readiness to Implement Digital Accounting Information Systems Winda Virginia; Resfika Aswira; Risna Risna
Agregat: Jurnal Ekonomi dan Bisnis Vol. 9 No. 2 (2025)
Publisher : Universitas Muhammadiyah Prof. DR HAMKA.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/agregat_vol9.i2/20885

Abstract

This study investigates the relationship between the maturity level of village fund management and the competence of village officials in determining the readiness to implement a Digital Accounting Information System (SIAD). Unlike previous studies that separately analyzed either organizational maturity or human resource competence, this research integrates both constructs into a single explanatory framework, highlighting their direct and indirect effects through community trust as a mediating variable. Using an quantitative design, data were collected through questionnaires distributed to 111 village officials in Buton Regency, Southeast Sulawesi. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (PLS). The findings reveal that the maturity level of village fund management has a significant effect on SIAD implementation readiness, both directly and indirectly through community trust. Conversely, the competence of village officials does not directly affect readiness but significantly contributes to strengthening public trust. These results indicate that the readiness of village governments to adopt SIAD is primarily determined by the maturity of governance structures, which must be supported by human resource capacity building and reinforced by public trust. The study contributes to the growing body of literature on digital governance by proposing an integrated empirical model for assessing digital accounting system readiness at the village level in developing countries