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All Journal Bisman (Bisnis dan Manajemen): The Journal of Business and Management Advances in Applied Accounting Research
Mangga, Andi Rahmatullah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Compliance with Financial Accounting Standards in Village-Owned Enterprises: An Examination of Financial Report Presentation for Entities without Public Accountability Winarti, Winarti; Jumriani, Jumriani; Akbardin, Muhammad; Mangga, Andi Rahmatullah; Mauna, Randy
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.125

Abstract

Purpose: This research aimed to understand the presentation of financial reports by SAK-ETAP at BUMDes Amanah Lembang Lohe. Research Design and Methodology: The research employed both primary and secondary data sources. Primary data was collected through observations, interviews with authorized parties, and research on the company. Secondary data included published data collectors and a brief company history. Data collection methods included interviews, direct question-and-answer sessions with BUMDes management, and the collection of documents and archives from BUMDes Amanah Lembang Lohe. The analytical method employed was a descriptive qualitative approach. Findings and Discussion: The research findings indicate that the preparation of financial reports by SAK-ETAP at the Amanah Lembang Lohe Village-Owned Enterprise has not been implemented. This is due to several inhibiting factors that make it difficult for managers to present reports by financial accounting standards. Implications: This research provides insights into the challenges faced by BUMDes Amanah Lembang Lohe in presenting financial reports aligned with SAK-ETAP and identifies obstacles that need to be addressed for effective reporting.
Kekuatan Voice of Customer di Media Sosial: Dampaknya terhadap Respons dan Perbaikan CRM Perbankan Windarsari, Wiwin Riski; Zaimar, Fina Ruzika; Haruna, Hasisa; Ridha, Achmad; Mangga, Andi Rahmatullah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 2 (2025): Juli 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i2.4344

Abstract

Social media is increasingly serving as a primary channel for customers to voice their banking experiences, including complaints, questions, and appreciation. This study aims to analyze the power of Voice of Customer (VoC) on platform X and its impact on company responses and Customer Relationship Management (CRM) improvements. The study analyzed 1,456 posts from 998 unique accounts addressed to Bank C's official account during August 2025. The results showed that dominant complaints included failed transactions with balance deductions, application disruptions, OTP and verification issues, difficulties contacting customer service, and security and fraud issues. Company responses were generally directed to private channels (DM or phone) using template-based answers. However, personalization efforts were evident in innovative application features, such as transaction notifications, e-statements, and the Bank C keyboard. These findings confirm that VoC is not simply a source of complaints but also a strategic input that can drive system improvements and interaction quality. Practical implications include the need to strengthen social listening, improve the quality of personalized responses, and integrate VoC directly into CRM. The use of AI and automation can also support the initial response process, while maintaining human oversight for sensitive cases. This research was limited to a single banking institution, a single platform, and a specific period, so the results cannot be broadly generalized. Future studies are recommended to involve more institutions, communication channels, and take a longitudinal approach to assess the impact of CRM improvements on customer satisfaction and loyalty.
Co-Authors Achmad Ridha Akbardin, Muhammad Hasisa Haruna Jumriani, Jumriani Mauna, Randy Winarti Winarti Windarsari, Wiwin Riski Zaimar, Fina Ruzika