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The Effect of Internal Audit of Cash Disbursements on Internal Control of Cash Disbursements: Study At One of The Companies in The Field of Broiler Farming in Bandung Fauziah, Salma Muna; Mialasmaya, Siti; Ramdani, Adam; Damayanti, Indah; Purana, R. Deni
Acman: Accounting and Management Journal Vol. 3 No. 2 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i2.69

Abstract

The present research investigates the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within a poultry farming enterprise in Bandung. This study aims to examine and assess the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within the broiler chicken farming industry. The research methodology employed in this study is quantitative, involving gathering data through the distribution of questionnaires and subsequent statistical analysis. The study population comprises personnel engaged in the organization's financial operations and internal control procedures. The study's results suggest that Internal Cash Audit remarkably affects the Internal Control of Cash Expenditure. By conducting a comprehensive analysis of cash expenditure transactions and associated documentation, internal auditors can detect any discrepancies or irregularities that could potentially jeopardize the organization. Furthermore, the research emphasizes the significance of deploying efficient internal control mechanisms to guarantee precise and regulated cash outflows. The findings of this study enhance comprehension of the correlation between Internal Cash Audit and the Internal Control of Cash Expenditure within the distinct setting of the poultry farming sector. The study's results may guide the organization's leadership in enhancing its internal control mechanisms and maximizing the efficiency of its Internal Cash Audit procedures.
The Influence of Service Quality and Brand Image on Customer Satisfaction: Study on One of The Fast-Food Restaurants in Bandung Kusuma, Alvina Faradila; Juhana, Dudung; Zulfikar, Vicky Achmad; Purana, R. Deni; Suswanto, Djadjat
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 2 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i2.182

Abstract

This study sought to evaluate the influence of Service Quality and Brand Image on Customer Satisfaction at a fast-food restaurant in Bandung. This study utilizes a quantitative methodology with multiple linear regression techniques (path analysis) to investigate the relationships among variables. The research sample was obtained using the Slovin method, resulting in 84 participants from the restaurant's clientele. Data was collected using a Likert scale questionnaire to evaluate respondents' perceptions of service quality, brand image, and customer satisfaction. The data were analyzed using SPSS software version 23.0 to evaluate validity, reliability, and inter-variable correlations in this study. The results revealed that the average total Service Quality was 2.70, classifying it as "Quite Good." Brand Image has an average score of 2.72, categorizing it as "Quite Good." The average Customer Satisfaction is 2.65, categorized as "Quite Good." Subsequent statistical analysis reveals that Service Quality significantly impacts Customer Satisfaction, suggesting that enhancements in service quality are associated with elevated levels of customer satisfaction. Brand Image significantly impacts Customer satisfaction, indicating that a more positive brand image in customers' perceptions is associated with higher satisfaction with the restaurant. A further analysis indicates that the Correlation Coefficient is 0.546, showing a moderately strong relationship between Service Quality and Brand Customer Satisfaction. The direct effect of Service Quality and Brand Image on Customer Satisfaction is 0.143, while the indirect effect is 0.327, yielding a cumulative effect of 0.470. Thus, both Service Quality and Brand Image substantially affect Customer Satisfaction in the fast-food outlets analyzed. This suggests that to improve customer satisfaction, restaurants must raise service quality and strengthen their brand image to align with consumer expectations.
Increasing Employee Performance Through Physical Work Environment and Work Motivation Rahman, Robbi Saepul; Nurdiansyah, Haris; Sidharta, Iwan; Purana, R. Deni; Hendiky, Ferry
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 1 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i1.158

Abstract

Uncomfortable workstations, inadequate lighting, or improper seating can lead to physical discomfort, less motivation, reduced productivity, and decreased employee performance. This research strives to determine to what extent the impact of the physical work environment in the workplace and encouraging work motivation can improve employee performance.The author's research approach uses quantitative surveys at one of the government agencies in West Bandung. Respondents are 77 state apparatus employees. Data was collected using a structured questionnaire, which was then tested for the validity and reliability of the research instrument. The author's data testing uses path analysis.The research results show that the physical work environment, such as comfortable workstations and adequate lighting, can improve employee performance. Work motivation, such as the desire to develop, impacts employee performance. Research implications indicate that the presence of comfortable workstations and fulfilling employees' desires for development can contribute to increasing employee performance. The research results contribute to a deeper understanding of the role of the physical work environment and employee work motivation to provide positive aspects for the organization to achieve goals.The author is aware that this research only uses survey data. Hence, there are several areas for improvement where the scope of the research could be more extensive and only focused on employees who work in government agencies. Also, this research only discusses the physical work environment in the workplace, encouraging work motivation and employee performance.
The Influence of Service Quality and Brand Image on Customer Satisfaction: Study on One of The Fast-Food Restaurants in Bandung Kusuma, Alvina Faradila; Juhana, Dudung; Zulfikar, Vicky Achmad; Purana, R. Deni; Suswanto, Djadjat
Journal of Economics, Management, and Entrepreneurship Vol. 2 No. 2 (2024): Journal of Economics, Management, and Entrepreneurship
Publisher : P3M, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/jeme.v2i2.182

Abstract

This study sought to evaluate the influence of Service Quality and Brand Image on Customer Satisfaction at a fast-food restaurant in Bandung. This study utilizes a quantitative methodology with multiple linear regression techniques (path analysis) to investigate the relationships among variables. The research sample was obtained using the Slovin method, resulting in 84 participants from the restaurant's clientele. Data was collected using a Likert scale questionnaire to evaluate respondents' perceptions of service quality, brand image, and customer satisfaction. The data were analyzed using SPSS software version 23.0 to evaluate validity, reliability, and inter-variable correlations in this study.The results revealed that the average total Service Quality was 2.70, classifying it as "Quite Good." Brand Image has an average score of 2.72, categorizing it as "Quite Good." The average Customer Satisfaction is 2.65, categorized as "Quite Good." Subsequent statistical analysis reveals that Service Quality significantly impacts Customer Satisfaction, suggesting that enhancements in service quality are associated with elevated levels of customer satisfaction. Brand Image significantly impacts Customer satisfaction, indicating that a more positive brand image in customers' perceptions is associated with higher satisfaction with the restaurant.A further analysis indicates that the Correlation Coefficient is 0.546, showing a moderately strong relationship between Service Quality and Brand Customer Satisfaction. The direct effect of Service Quality and Brand Image on Customer Satisfaction is 0.143, while the indirect effect is 0.327, yielding a cumulative effect of 0.470. Thus, both Service Quality and Brand Image substantially affect Customer Satisfaction in the analyzed fast-food outlets. This condition suggests that to improve customer satisfaction, restaurants must raise service quality and strengthen their brand image to align with consumer expectations.