JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN
Vol 7 No 3 (2026): Juni

Employee Performance Evaluation at PT WIKA Based on Service Quality and Customer Satisfaction

Ayulita Purnama Sari (Universitas Ciputra Surabaya, Surabaya, Indonesia)
Murpin Josua Sembiring (Universitas Ciputra Surabaya, Surabaya, Indonesia)
David Sukardi Kodrat (Universitas Ciputra Surabaya, Surabaya, Indonesia)



Article Info

Publish Date
11 Jun 2026

Abstract

Purpose: This study aims to evaluate customer satisfaction with employee performance at PT WIKA based on service quality dimensions using Service Quality (SERVQUAL) and Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) based decision support system approaches. Research Methodology: This study employed a quantitative descriptive method by integrating SERVQUAL with the MOORA decision-support system. Data were collected through questionnaire-based surveys distributed to 100 PT WIKA customers using 20 service quality indicators representing the tangibility, reliability, responsiveness, assurance, and empathy dimensions. The analysis compared customer perception and expectation scores to identify satisfaction gaps and determine the priority service dimensions. Results: The findings revealed that the average SERVQUAL satisfaction ratio was 1.01, indicating that overall service performance generally met customer expectations. A total of 14 out of 20 indicators (67%) were categorized as satisfactory, while six indicators (33%) remained unsatisfactory. Furthermore, the MOORA analysis identified reliability as the most dominant service quality dimension contributing to customer satisfaction and employee performance evaluations. Conclusions: Overall, customers were satisfied with the employee performance at PT WIKA. However, several indicators related to responsiveness and service consistency require improvement to enhance customer satisfaction. Limitations: This study was limited to a single company and a specific customer sample, which may reduce the generalizability of its findings. In addition, the weighting process in the MOORA method is determined subjectively. Contributions: This study contributes to service quality and human resource management literature by integrating SERVQUAL and MOORA in evaluating employee performance and supporting service improvement decision-making

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Journal Info

Abbrev

Jakman

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

Description

Jurnal Akuntansi, Keuangan dan Manajemen (Jakman) adalah jurnal peer-review dalam bidang Akuntansi, Keuangan, dan Manajemen. Jakman menerbitkan artikel yang relevan dan telah direview oleh beberapa editor yang merupakan ahli di bidangnya. Jurnal ini diharapkan dapat menjadi platform yang signifikan ...