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All Journal Lencana: Jurnal Inovasi Ilmu Pendidikan Optimal: Jurnal Ekonomi dan Manajemen
Afdilah Rivky Metahesya
Universitas Bina Sarana Informatika
Arts Humanities Education Languange, Linguistic, Communication & Media Other

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Analisis Penerapan Sistem Activity Based Costing (ABC) Dalam Menentukan Harga Pokok Produksi Pada UD. Sumber Rejeki Aulia Khusai Ratul Ambia; Alfianti Wulan Wandari Valenza; Umar Alhadi; Afdilah Rivky Metahesya; Fakhri Rahman Azzura; Saridawati Saridawati
Lencana: Jurnal Inovasi Ilmu Pendidikan Vol. 2 No. 3 (2024): Juli : Jurnal Inovasi Ilmu Pendidikan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/lencana.v2i3.3773

Abstract

Manufacturing companies in determining the cost of production use the Activity Based Costing System (ABC) method as a more effective determinant of the cost of production for the company. This research aims to determine the cost of production of manufacturing companies at UD Sumber Rejeki. The data collection method is through descriptive research methods. The result of this research is that the cost of production using the Activity Based Costing System (ABC) method for office desks is obtained by a difference of Rp. 100,033 and Rp. 2,766,783 for bunk beds. Meanwhile, cupboards using the traditional method get a difference of IDR 500,000 compared to using the method Activity Based Costing System (ABC).
Pengaruh Kualitas Pelayanan dan Citra Merk terhadap Kepuasan Pelanggan pada PT. Grab Teknologi Indonesia Afdilah Rivky Metahesya; Alan Budi Kusuma
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7725

Abstract

This study aims to analyze the influence of service quality and brand image on customer satisfaction at PT. Grab Teknologi Indonesia, especially Grabbike service users. The background of this study is based on the increasing public demand for fast, safe, and reliable application-based transportation services. In an increasingly competitive era, digital transportation service providers such as Grab are required to continuously improve service quality and strengthen brand image to maintain customer loyalty and attract new users. This study uses a quantitative method with an associative descriptive approach. Primary data was obtained by distributing questionnaires to 97 active Grabbike customers, selected using a purposive sampling technique. The research instrument was first tested using validity and reliability tests to ensure that each question item was able to measure the intended variable consistently and accurately. Data analysis was carried out through classical assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression tests, and hypothesis tests (t-test and F-test) with the help of SPSS version 20 software. The results of the study indicate that service quality and brand image simultaneously have a positive and significant effect on customer satisfaction, with a coefficient of determination (R Square) of 0.565 or 56.5%. This indicates that more than half of the variation in customer satisfaction can be explained by these two variables. Partially, service quality and brand image also significantly influence customer satisfaction. Service quality encompasses driver reliability, friendliness, safety, and app usability. Meanwhile, brand image is related to consumers' positive perceptions of a company's reputation, brand value, and previous experiences. These findings confirm that efforts to improve service quality and strengthen brand image are important strategies for creating a satisfying customer experience, building loyalty, and enhancing a company's competitive advantage in Indonesia's digital transportation market.
Co-Authors Alan Budi Kusuma Alfianti Wulan Wandari Valenza Aulia Khusai Ratul Ambia Fakhri Rahman Azzura Saridawati Umar Alhadi