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All Journal GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Studi Akuntansi, Keuangan, dan Manajemen Jurnal Abdimas Multidisiplin
Susi Indriyani
Universitas Mitra Indonesia, Lampung, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Penanganan Keluhan, Kualitas Pelayanan, Kepuasan Pelanggan Della Shafira; Susi Indriyani; Desi Derina Yusda
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 18 No 1 (2026): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v18i1.202606

Abstract

The increasing number of customer complaints from PDAM Way Rilau Bandar Lampung indicates the need to evaluate complaint handling and service quality to improve customer satisfaction. This study aims to analyze the influence of complaint handling and service quality on customer satisfaction at PDAM Way Rilau. The study used a quantitative approach with a survey method involving 381 respondents selected through purposive sampling from 53,029 active customers. Data were collected using a questionnaire and analyzed using multiple linear regression using SPSS version 20. The results showed that complaint handling had a positive and significant effect on customer satisfaction (β = 0.384; t = 4.139; p < 0.001), as did service quality (β = 0.471; t = 6.008; p < 0.001). Simultaneously, both variables significantly influenced customer satisfaction (F = 106.224; p < 0.001) with a coefficient of determination (R²) of 0.360. These findings indicate that service quality and effective complaint handling are important factors in increasing customer satisfaction. Theoretically, this study strengthens the public service management literature by confirming that service quality and complaint handling are the primary determinants of customer satisfaction in regional water service providers.
Menstimulasi Kepuasan Pelanggan dalam Ekonomi Kreatif: Penilaian Strategis Harga dan Kualitas Produk pada Toko Citra Oleh-Oleh Warisan Budaya Lampung Chantika Putri; Susi Indriyani; Evi Meidasari
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 18 No 1 (2026): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v18i1.202605

Abstract

This quantitative study aims to analyze the influence of product quality and price on customer satisfaction at Citra Lampung Souvenir Store. The study involved 306 respondents selected through purposive sampling based on the Krejcie table. Data were analyzed using multiple linear regression with SPSS version 26. The results indicate that product quality has a positive and significant effect on customer satisfaction (sig. = 0.026; t = 2.242), while price also has a positive and significant effect (sig. = 0.000; t = 6.669) and is the most dominant variable. The coefficient of determination (R²) of 0.255 shows that product quality and price explain 25.5% of the variation in customer satisfaction, while the remaining 74.5% is influenced by other factors outside the research model. These findings confirm that consistent product quality and competitive pricing play important roles in enhancing customer satisfaction in regional souvenir businesses.
Financial Ratios as Determinants of Firm Value in the Jakarta Islamic Index Diana Diana Anggraini; Desmon Desmon; Maria Septijantini Alie; Armalia Reny WA; Yudhinanto CN; Susi Indriyani; M. Renandi Ekatama Surya
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 4 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i4.5484

Abstract

Purpose: This study investigates the influence of Current Ratio (CR), Debt-to-Equity Ratio (DER), and Return on Equity (ROE) on firm value, proxied by Price-to-Book Value (PBV), among companies listed in the Jakarta Islamic Index (JII) during 2020–2024. Methodology/Approach: Using a quantitative approach, the study analyzes secondary data from annual financial reports of JII-listed companies on the Indonesia Stock Exchange. From a population of 30 firms (150 firm-year observations), purposive sampling selected 16 companies, yielding 80 firm-year data. Multiple linear regression analysis was conducted using SPSS. Results/Findings: The results show that CR has a significant positive effect on PBV, DER has a significant negative effect, and ROE has a significant positive effect. Simultaneously, CR, DER, and ROE significantly influence PBV, highlighting the combined importance of liquidity, leverage, and profitability in determining firm value. Conclusions: Liquidity and profitability enhance firm value, while higher leverage reduces it. Maintaining optimal financial ratios is essential for improving market valuation and competitiveness in the Islamic capital market. Limitations: The study focuses only on three financial ratios and JII-listed firms during 2020–2024, excluding other potential factors such as macroeconomic conditions. Contributions: This study provides empirical insights for financial management and Islamic capital market research, offering practical value for investors, analysts, and managers in making informed financial and investment decisions.
Penguatan Literasi Pemasaran Digital Pengrajin Emping Melinjo Susi Indriyani; Pipit Novilasari; Desi Derina Yusda; Dwi Silvia; Adhi Nurhartanto
Jurnal Abdimas Multidisiplin Vol 4 No 2 (2026): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jamu.v4i2.6092

Abstract

Purpose: This community service program aims to enhance digital marketing literacy among emping melinjo artisans in Bernung Village, Pesawaran Regency, by strengthening their understanding of basic marketing management and the effective use of social media as a marketing tool to support micro-enterprise digital transformation. Research Methodology: The program employed a Participatory Action Research (PAR) approach involving 25 active emping melinjo artisans. Activities were conducted through sequential stages, including initial assessment (pre-test), training on marketing management concepts (segmentation, targeting, positioning, and branding), hands-on digital marketing workshops using social media platforms, mentoring, and final evaluation (post-test). Quantitative analysis was applied using paired sample comparisons to assess changes in participants’ literacy levels. Results: The results indicated a statistically significant improvement in the participants’ digital marketing literacy, with the average score increasing from 50 in the pre-test to 85 in the post-test. Participants demonstrated improved market-oriented thinking and successfully applied the training outcomes by creating business-related social media accounts and producing basic promotional content. Conclusions: The program effectively strengthened digital marketing literacy and facilitated a shift from production-oriented practices to market-oriented strategies among traditional food micro-enterprises. Limitations: The primary limitation lies in the relatively short mentoring period (17-22 November 2025), which restricts the measurement of long-term economic impacts, such as revenue growth and market expansion. Contributions: This program contributes practically by empowering rural microenterprises to adopt digital marketing strategies and academically by offering a replicable community-based model for enhancing digital marketing literacy in post-pandemic contexts.
Co-Authors Adhi Nurhartanto Armalia Reny WA Chantika Putri Della Shafira Desi Derina Yusda Desmon Desmon Diana Diana Anggraini Dwi Silvia Evi Meidasari M. Renandi Ekatama Surya Maria Septijantini Alie Pipit Novilasari Yudhinanto CN