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Avid Leonardo Sari
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Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY)
Published by UIN Sunan Gunung Djati Bandung
ISSN : 26559420     EISSN : 2656548X     DOI : 10.15575/aksy
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) is a peer-reviewed and open access (OA) journal that is published twice a year, every January and July (six months). Published by Islamic Accounting Department, Faculty of Islamic Economics and Business, UIN SGD Bandung. This journal concentrates on the studies of accounting and sharia business sciences. Also, communicating the results of research, ideas, theories, methods, and other actual problems related.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 192 Documents
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QUALITY OF FINANCIAL STATEMENTS: THE IMPACT OF HUMAN RESOURCE QUALITY AND INTERNAL CONTROL SYSTEM Maryunizah, Dewi; Delvi, Yulianda; Ahmad Munawar, Niknik
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.43603

Abstract

This research was conducted to determine the influence of the quality of human resources and internal control on the quality of Bandung City regional tax financial statements. The method used in this study is an associative descriptive method, with the data collection technique using a questionnaire as a research instrument; the statistical analysis method used in this study is multiple regression analysis. The primary data in this study was sourced from the Bandung City Regional Tax Revenue and Financial Management Office. The sample is the financial staff at the Bandung City Tax Finance Office, with as many as 50 respondents. Human Resources Quality significantly influences the Quality of Financial Statements. Internal Control Systems do not considerably affect the Quality of Financial Statements. The results of this study provide an overview to government agencies about the importance of improving the quality of human resources and the effectiveness of internal control to ensure better quality of financial reports. Thus, agencies can focus on developing employee competencies through training, certification, and relevant career development programs.
DETERMINANT FACTORS OF CUSTOMER SATISFACTION : EVIDENCE ON UNWIM FUTSAL SPORT Amelia, Risna; Nurhidayati, Ninin; Hadiaty, Fifit
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 7 No. 1 (2025): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v7i1.43604

Abstract

The purpose of this study was to find out how product quality, price, customer satisfaction and how much the influence is on customer satisfaction at Unwim Futsal Sport. In this study, there are three variables, those are product quality as the independent variable (X1), then price as the independent variable (X2) and customer satisfaction as the dependent variable (Y). The method used is descriptive analysis method to identify the problem of how product quality, price and how customer satisfaction are at Unwim Futsal Sport. Meanwhile the verificative analysis method is used to identify the problem of how much the influence of product quality and price have on customer satisfaction at Unwim Futsal Sport. The data collection technique uses primary data including interviews, observations and questionnaires that distributed to 100 respondents of Unwim Futsal Sport customers. As for the secondary data is obtained through literature study. To measure the effect of product quality and price on customer satisfaction, the researcher uses simple linear regression analysis and the coefficient of determination with the MSI and SPSS 20 programmes For Windows. Based on the results of the research, Product Quality has a significant effect on Customer Satisfaction. Price has a significant effect on Customer Satisfaction. Based on the results of simultaneous tests, Product Quality and Customer Satisfaction have a significant effect.

Page 20 of 20 | Total Record : 192

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