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All Journal Muhasabatuna: Jurnal Akuntansi Syariah Indonesian Journal of Innovation Studies
Hayat, Kumala
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Computer Science & IT Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Evaluation of Teller Services to Customers and Analysing Customer Satisfaction with Teller Services at BSI KCP Lauser Hayat, Kumala; Daim Harahap, Rahmat
Muhasabatuna : Jurnal Akuntansi Syariah Vol. 6 No. 2 (2024): December
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Islam Syarifuddin Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/muhasabatuna.v6i2.2958

Abstract

This study discusses the effect of service quality on customer satisfaction in Islamic banks. The purpose of this writing is to know what is customer satisfaction and service quality how to measure service quality, and what are the factors that cause customer satisfaction. This writing can also be seen how the relationship between service quality and customer satisfaction. In conducting research the author uses the literature study method, the author gets references from reliable sources. The results showed that all dimensions of service quality have a significant positive effect on customer satisfaction, which means that the better the quality of service ranging from physical evidence, responsive data, reliability, assurance and empathy provided by Islamic banking will be able to increase customer satisfaction and vice versa. Service is not just about providing services to customers, but also understanding customer needs and desires. A good service must start from understanding the needs and desires of customers, providing the right solution, always updating and improving services, listening to customer feedback, and always being balanced with competitive prices and satisfying product quality
Accounting Information System Analysis on Credit Sales: Analisis Sistem Informasi Akuntansi pada Penjualan Kredit Hayat, Kumala; Nasution, Yenni Samri Julianti; Nurwani, Nurwani
Indonesian Journal of Innovation Studies Vol. 26 No. 3 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijins.v26i3.1567

Abstract

General Background: Credit sales are a key strategy in the automotive industry to boost sales volume, yet they pose significant challenges in transaction recording and receivables management. Specific Background: PT. Aksara Motor Medan still relies on a semi-manual accounting information system (AIS) for credit sales, leading to delays in reporting and increased credit risk. Knowledge Gap: Few studies have comprehensively examined the link between semi-manual systems and the rise of bad debts in mid-sized automotive companies. Aims: This study aims to analyze the effectiveness of AIS in supporting accurate recording, reporting, and control of credit sales at PT. Aksara Motor Medan. Results: Findings show that the system is suboptimal, with delayed data updates, weak internal controls, and the absence of an automated reminder system for delinquent customers. Novelty: The study proposes the integration of AIS with a risk-based assessment model using the 5C approach and the COSO framework to strengthen control and risk management. Implications: Full digitalization, structured staff training, automated notifications, and data-driven credit evaluation are recommended to improve operational efficiency and minimize bad debt risks.Highlight : The system is semi-manual, causing reporting delays and credit risk. Arrears rose from 15% to 23.8% in six months. Full digitalization and 5C-based risk analysis are recommended. Keywords : Accounting System, Credit Sales, Bad Debts, Internal Control, Aksara Motor
Co-Authors Daim Harahap, Rahmat Nasution, Yenni Samri Julianti Nurwani Nurwani, Nurwani