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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Manajemen dan Bisnis
Nova Sabrina
Politeknik Negeri Batam
Economics, Econometrics & Finance Social Sciences

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Kualitas Pelayanan Yang Berdampak Pada Kepuasan Pelanggan Nova Sabrina; Muhammad Asrin Jazuli
Manajemen dan Bisnis Vol 5, No 2 (2023): AGUSTUS
Publisher : Jurnal Prodi Fakultas Ekonomi-UISU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jmb.v5i2.7366

Abstract

This research aims to examine the influence of service quality dimension, namelytangible (physical evidence), reliability, responsiveness, assurance, and empathy,on the statisfaction of customers at the payment counters for electricity, water, andonline telephone services of Mitra Sumatera 008 Stabat. The population of this study consists of customers. The research sample consist of 30 respondents selectedusing Non- Probability sampling technique with an Accidental Sampling approach.This approach selects respondents based on chance encounters with the researcherand considered suitable to be included as samples. The analysis results indicatethat the indicators are valid and the variables are reliable, thus they can be used for further   analysis.   In   testing   the   classical   assumptions,   no   issues   ofmulticollinearity              (high correlation between independent variables).  heteroscedasticity (unequal residual variances), or non-normal distribution of residuals were found. This indicates that the regression model used satisfies the classical assumptions. Based on the research findings, it can be concluded that the dimension of service   quality,   namely   tangible, reliability,   responsiveness, assurance, and empathy, have a significant influence on the satisfaction of customers
Break Even Point Analysis at Polibatam Store: Break Event Point Nova Sabrina
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

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Abstract

This study aims to evaluate the profitability, fixed costs, variable costs, and break-even point of the Polibatam Store selling clothing and accessories or merchandise. This research uses an analytical method by collecting financial data related to fixed costs, variable costs, and revenue. This research uses primary data. Meanwhile, price and sales data relevant to Polibatam Store. Based on the results of this study entitled Break Even Point Analysis at Polibatam Store, it can be concluded that Polibatam Store has determined the break-even point of Polibatam Store products. Polibatam Store sets a profit target of 40% and with a quantity of 370 units. The total capital for this category is Rp16,900,000 with sales revenue of Rp23,500,000 which results in a profit of Rp6,600,000. While the accessories or merchandise category includes totebags, notebooks, headscarves, brooches, and so on with total sales of Rp9,180,000 resulting in a profit of Rp2,620,000. But after doing the calculations, the researcher found that to break even, namely with income and expenses, Polibatam Store needs to add as many as 24 units. This research provides a comprehensive overview of the profitability, cost, and break-even analysis of the clothing and accessories sales business, as well as the time required to recover the initial business capital.
Co-Authors Muhammad Asrin Jazuli