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Pelatihan Penerapan Aplikasi Akuntansi pada UPPKA Harlene Crochet di Kecamatan Samarinda Seberang Kristin Wulansari; Suminto; Suramli
Jurnal ETAM Vol. 3 No. 1 (2023): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v3i1.382

Abstract

Adanya pemisahan pengelolaan keuangan dari pemiliknya dapat mendorong UMKM menjadi lebih mandiri. Perwujudan pengelolaan keuangan yang baik tentunya perlu didukung dengan penyusunan laporan keuangan sesuai dengan Standar Akuntansi EMKM (Entitas Mikro Kecil dan Menengah). Tetapi pada kenyataannya yang ditemukan pada UMKM UPPKA Harlene Crochet tidak melakukan pencatatan laporan keuangan. Dikarenakan banyak kendala dalam melakukan pelaporan keuangan sesuai Standar Akuntansi EMKM (Entitas Mikro Kecil dan Menengah). Selain itu UPPKA Harlene Crochet kesulitan jika harus menggunakan akuntansi dalam kegiatan bisnisnya. Hal ini juga dikarenakan tidak adanya sarana yang memudahkan dalam pencatatan laporan keuangan, serta asumsi susahnya menentukan debit kredit dalam sistem pelaporan keuangan untuk usaha mereka. Yang pada akhirnya transaksi keuangan hanya berdasarkan ingatan dan tanpa ada pemisahan yang jelas antara keuangan usaha dengan keuangan rumah tangga. Hal ini menyebabkan perkembangan usaha para anggota UPPKA Harlene Crochet khususnya dalam hal kinerja keuangan tidak dapat diketahui secara jelas karena tanpa catatan dan laporan yang baik evaluasi kinerja para anggota UPPKA Harlene Crochet tidak mudah untuk dilakukan. Maka Berdasarkan pertimbangan keterbatasan yang ada, diperlukan suatu aplikasi akuntansi yang sederhana dan mudah dioperasikan oleh para anggota UPPKA Harlene Crochet. Sehingga akan dilakukan pelatihan pemakaian aplikasi keuangan sederhana bernama Buku Kas, yang merupakan suatu sistem yang mengumpulkan, mencatat, menyimpan, dan mengolah data untuk menghasilkan laporan keuangan yang sesuai dengan Standar Akuntansi EMKM (Entitas Mikro Kecil dan Menengah).
THE INFLUENCE OF FOOD QUALITY, PRICE FAIRNESS, PRODUCT VARIETY, SERVICESCAPE, STORE BRAND IMAGE ON REPURCHASE INTENTION THROUGH PURCHASE DECISION AND CUSTOMER SATISFACTION OF PIZZA HUT VISITORS IN SAMARINDA CITY Suramli; St Nurhasanah; Sarwo Eddy Wibowo; Usratul Maqfira
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 6 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i6.4796

Abstract

This study aims to analyze the influence of Food Quality, Price Fairness, Product Variety, Servicescape, and Store Brand Image on Repurchase Intention Mediated by Purchase Decision and Customer Satisfaction among Pizza Hut visitors in Samarinda City. In the increasingly competitive fast food restaurant industry, understanding the factors that drive purchasing decisions and customer satisfaction is crucial to foster customer loyalty. Through a quantitative approach, this study examines marketing variables such as product quality, fair prices, menu diversity, restaurant atmosphere, and brand image that can influence customer decisions and satisfaction which ultimately impact repurchase intentions. The results of this study are expected to provide theoretical contributions in the study of consumer behavior, as well as practical benefits for restaurant managers in developing more effective marketing strategies to retain customers and improve business performance. The results of the study indicate that price fairness, product variety, and store brand image have a significant effect on purchase decisions, while food quality and servicescape have no significant effect on purchase decisions. Furthermore, food quality, price fairness, product variety, and servicescape have a significant effect on customer satisfaction, while store brand image has no significant effect on customer satisfaction. In the final stage of the model, it was found that purchase decisions, customer satisfaction, and servicescape have a significant effect on repurchase intentions, while food quality, price fairness, and product variety have no significant direct effect on repurchase intentions. These findings indicate that purchase decisions and customer satisfaction play an important mediating variable in explaining the formation of Pizza Hut consumers' repurchase intentions.
Understanding Repurchase Intention in E-Commerce: Evidence from Tokopedia Users in Kalimantan Della Olivia Caterina Kalangit; Suramli; Armini Ningsih
International Journal of Management, Economic and Accounting Vol. 4 No. 4 (2026): August 2026
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v4i4.802

Abstract

This study examines the effects of utilitarian value, convenience, familiarity, and experience on repurchase intention through trust and satisfaction among Tokopedia users in Kalimantan. A quantitative research approach was employed using data collected from 112 respondents. The data were measured using a five-point Likert scale and analyzed through path analysis using IBM SPSS Statistics 23 and Structural Equation Modeling (SEM) using IBM AMOS 5. The analysis included validity and reliability testing, parameter estimation, and structural model fit assessment. The findings indicate that convenience and experience significantly influence trust, while familiarity and utilitarian value do not significantly affect trust. Furthermore, familiarity, experience, and trust significantly influence satisfaction, whereas utilitarian value and convenience do not have significant effects on satisfaction. Regarding repurchase intention, familiarity, experience, trust, and satisfaction have significant effects, while utilitarian value and convenience do not have significant direct effects. These findings indicate that consumers’ continued purchasing decisions in online marketplaces are shaped more strongly by their accumulated experience, familiarity with the platform, trust, and satisfaction than by functional value and convenience alone. The study contributes to the understanding of consumer repurchase behavior in digital marketplaces by highlighting the mediating roles of trust and satisfaction in linking consumer experiences with repurchase intention. The findings provide practical implications for online marketplace managers in developing strategies that strengthen consumer trust, satisfaction, and long-term purchasing relationships.
Co-Authors Armini Ningsih Della Olivia Caterina Kalangit Kristin Wulansari Sarwo Eddy Wibowo ST Nurhasanah Suminto Usratul Maqfira