Amkop Management Accounting Review (AMAR)
Vol. 6 No. 2 (2026)

The Influence of Service Quality on Employee Performance in the PSMA Sector at the West Java Provincial Education Office.

Karen Laura (Universitas Pendidikan Indonesia)
Janah Sojanah (Universitas Pendidikan Indonesia)
Rasto Rasto (Universitas Pendidikan Indonesia)
Yosep Hernawan (Universitas Pendidikan Indonesia)
Mardiman Mardiman (Universitas Pendidikan Indonesia)



Article Info

Publish Date
16 Jun 2026

Abstract

This study was motivated by the inconsistency in employees’ work target achievement within the PSMA Division of the West Java Provincial Education Office, which is presumed to be associated with the suboptimal implementation of both internal and external service standards. The study aims to empirically examine the extent to which perceived service quality influences employee performance in the organization. An explanatory quantitative approach was employed, involving all 41 employees through a census sampling technique. Data were collected using a five-point Likert scale questionnaire that had demonstrated satisfactory validity and reliability. The data were analyzed using descriptive statistics and simple linear regression with the assistance of SPSS software. The findings reveal that service quality has a positive and significant effect on employee performance (β = 0.330, p = 0.020), with a coefficient of determination of 55.3%. Descriptive analysis further indicates that service quality is perceived at a very high level (mean = 4.31), while employee performance is categorized as high (mean = 4.17). These findings suggest that improving and standardizing service quality can serve as an important mechanism for enhancing employee productivity and organizational performance within public sector institutions.

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Journal Info

Abbrev

amar

Publisher

Subject

Humanities Economics, Econometrics & Finance Social Sciences

Description

Amkop Management Accounting Review (AMAR) futhermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original ...