ACCRUALS (Accounting Research Journal of Sutaatmadja)
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QUALITY ANALYSIS OF SERVICE WITH SERVQUAL (SERVICE QUALITY) METHOD IN TINI CAKE CATERING & COOKIES MALAYSIA RESTAURANT
Get PDFRestaurant Catering Tini Cake & Cookies is a homemade catering based restaurant that provides buffet food in Malaysia. The purpose of this study is to analyze on service quality and determine the attributes that become a priority in improving the quality of restaurant service Tini Cake & Cookies. The methode used in this research is Servqual (Service Quality). This method measures the quality of service and be used to analyze the cause of service problem and dimensions used in this research are tangibles, reliability, responsiveness, empathy, and assurance. From the research result can be seen that the quality of service at the restaurant has not meet the need and desires of consumers.
Based on the Servqual analysis shows that the attribute of improvement priority is attribute RES3 (the speed of the restaurant in responding to conditions when seat is full) from Responsiveness dimension. Based on the assesment, the attribute has the greatest negative gap value of -0,64 so it needs to be improved from human side
COMPARATIVE ANALYSIS OF CONSUMER SATISDACTION IN IDELA FAMILY KARAOKE WITH BARATA KARAOKE IN BIMA CITY
Get PDFThe purpose of this study was to determine and analyze whether there are differences in the level of customer satisfaction at Ideal Family Karaoke with Barata Karaoke Bima city.The type of research used is comparative, the population in this study are consumers of karaoke service users in Ideal Family karaoke and Barata karaoke whose numbers are not yet known with certainty. The sample used is 30 visitors or consumers, with a sampling technique that is accidental sampling. The instrument used was a Likert scale questionnaire. Data analysis method with Paired Samples Test. Based on the results of the analysis of the data that has been done it can be concluded that there is no no difference between the ideal satisfaction of consumers Family Karaoke with customer satisfaction Barata Karaoke Bima city
PENGARUH KEPEMILIKAN MANAJERIAL, UKURAN PERUSAHAAN, LEVERAGE, FEE AUDIT, ARUS KAS, KONSENTRASI PASAR, TINGKAT UTANG, DAN BOX TAX DIFFERENCE TERHADAP PERSISTENSI LABA (Studi Kasus pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indon
Get PDFPenelitian ini berrtujuan untuk mengetahui penaruh kepemilikan manajerial, ukuran perusahaan, leverage, fee audit, arus kas, konsentrasi pasar, tingkat utang, box tax deference terhadap persistensi laba. Data yang digunakan adalah data perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2016-2018.
Sampel dipilih dengan menggunakan motode purposive sampling. Sampel yang sesuai kriteria diperoleh sebanyak 61 perusahaan selama periode pengamatan 2016-2018. Kemudian data dianalisis dengan menggunakan model analisis regresi data SPSS.18.0
Hasil penelitian menunjukan bahwa kepemilikan manajerial tidak berpengaruh terhadap persistensi laba, karena sedikitnya persentasi kepemilikan saham oleh manajerial. Ukuran perusahaan berpengaruh negatif terhadap persistensi laba, sedangkan leverage, fee audit, arus kas dan konsentrasi pasar berpengaruh positif terhadap persistensi laba. Namun pada variabel kepemilikan manajerial, ukuran perusahaan, leverage, fee audit dan konsentrasi pasar secara bersama-sama berpengaruh terhadap persistensi laba. Box tax difference berpengaruh positif dan negative terhadap persistensi lab
LAYOUT USING SYSTEMATIC LAYOUT PLANNING (SLP) IN PT KASOMALANG CRUSHING PLANT (KCP) SUBANG
Get PDFPT Kasomalang Crushing Plant (KCP) Subang is one of industries located in Subang regency especially in Kasomalang Kulon engaged in quarrying not metal, which is an activity of andesite rocks from nature, especially lava rocks for reduced size grain. The companies in operation process would want a high productivity with a minimum total cost of production and implementation methods work effectively and efficiently. After observation turns layout arrengement condition PT KCP Subang has yet to match the layout that is effective and efficient. There is a track material in problem, which should be directly processed but with the storage of raw materials while in an area that does not allow that on the outskirts of the main road causing disruption of operations such as congestion in the area.
This study was conducted to determine the total material movements from the moment of initial layout, layout alternative I and layout alternative II. The study was conducted through method approach systematic layout planning (SLP). The result showed that the total moment of transfer of material occurring from initial layout reached 13.458.560 m/year, on the layout alternative I reached 13.540.160 m/year and on layout alternative II reached 7.860.800 m/year. From the three layout, the layout that gives total material movement smallest moments are layout alternative II
THE INFLUENCE OF SHOP ATMOSPHERE AND ACCESSIBILITY ON CHANGES IN CONSUMER BEHAVIOR FROM TRADITIONAL MARKETS TO MODERN RETAILERS (IN TRADITIONAL MARKETS FOR SUBANG CONSUMERS)
Get PDFPenelitian ini di latar belakangi oleh kondisi kemajuan pasar modern di Indonesia. Dari tahun ke tahun pasar modern mengalami peningkatan terutama dalam usaha waralaba seperti alfamart, indomaret, yongmart dan lain sebagainya mengalami peningkatan yang signifikan, berbeda halnya denga kemajuan pasar tradisional yang tidak mengalami peningkatan. Tujuan penelitian ini untuk menganalisis pengaruh masing – masing variabel, suasana toko (X1), aksesibilitas (X2), terhadap peralihan perilaku konsumen (Y).
Dalam penelitian ini data dikumpulkan dengan menggunakan metode kuesioner terhadap 100 orang responden dan menggunakan metode observasi. Respondennya yaitu konsumen yang datang ke pasar tradisional dengan mengunakan metode purposive sampling untuk mengetahui tanggapan responden terhadap masing-masing variabel. Kemudian dilakukan analisis terhadap data-data yang diperoleh berupa analisis kuantitatif dan kualitatif. Analisis kuantitatif meliputi uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis lewat uji F dan uji t serta analisis koefisien determinasi (R2). Teknik analisis data yang digunakan adalah analisis regersi linear berganda. Data yang telah memenuhi uji validitas, uji reliabilitas, dan uji asumsi klasik diolah sehingga menghasilkan persamaan regresi sebagai berikut :
Y= 6,077 + (-0,318X1) + (-0,150X2)
Hasil analisis membuktikan bahwa kedua factor yaitu suasana toko dan aksesibilitas memiliki pengaruh negatif dan signifikan terhadap peralihan perilaku konsumen. Angka Adjusted R square sebesar 0,153 menunjukkan bahwa 15,3 persen variabel peralihan perilaku konsumen dapat dijelaskan oleh variabel suasana toko dan aksesibilitas. Sedangkan sisanya (100%-15,3%=84,7%) dijelaskan oleh variabel lain yang tidak termasuk dalam penelitian ini
THE INFLUENCE OF CREDIT RISK AND LIQUIDITY RISK ON PERFORMANCE OF SHARIA COMMERCIAL BANKS IN 2010-2015
Get PDFThis study aims to examine the effect of credit risk and liquidity risk to commercial islamic bank performance. Credit risk is proxied by NPF, and liquidity risk is proxied by FDR while performance is proxied by ROA, in addition this research use control variable, there are Size and Leverage.
The data in this study obtaine from the Company's Financial Statements Banking Publications from each company’s website. Based on saturate sampling method, the sample is 12 of commercial islamic bank in Indonesia periode 2010-2015, observation unit total is 66 (unbalanced panel) . The type of data is secondary data, which is a combination of time series and cross section data. The methodology is the Generalized Least Square (GLS) panel data analysis with FEM model, use annual data from twelve Islamic banks, which listed in Otoritas Jasa Keuangan (OJK) for the periode 2010-2015 and use statistic tool Eviews 8.
The results shows that the variable NPF as credit risk’s proxy is significant negative effect on ROA, and FDR as liquidity risk’s proxy is significant positive effect on ROA. The results of the use variable control shows bank heterogenity, there are size and leverage effect to performance. Coefficient of determination, which shows the magnitude of the influence NPF and FDR, and two control variable, there are Size and Leverage to ROA are 53.56%, while the rest of 46.44% explained by other causes outside the model
THE INFLUENCE OF VIRAL MARKETING AND PRICE DISCOUNTS THROUGH SOCIAL MEDIA INSTAGRAM TO PURCHASE DECISION ON MARKETPLACE SHOPEE
Get PDFThe rapidly evolving communications, media and informatics technologies and the widespread development of the global information infrastructure have influenced the ways and patterns of business activities in the trade, social and political governance industries. One of the technologies used by people, organizations and companies is the internet. With the growing use of the internet in Indonesia is a potential for business people in Indonesia, where as increasing internet users then this will also encourage the growth of e-commerce in Indonesia. E-commerce activities in Indonesia penetrate various activities from small-scale industry to large industries. Small-scale e-commerce activities are now developing all over Indonesia, because of the availability of various way of kind to transaction online with ease. Such as marketplace which is a combination of several online stores that sell in one place.The purpose of this research is to know the influence of Viral Marketing and Discount Price through social media instagram of Purchase Decision on Shope marketplace. The research method used is descriptive method and explanatory survey. The sample selection was done by using purposive sampling technique with the number of samples of 100 respondents. The data used is interval data. Statistical method for data test using SPSS 22 for windows program. By using multiple linear regression analysis obtained equation Y = 16.632 + 0,274X1 + 0,219 X2 + e. From the results of the research note that Viral Marketing partially influence on the Purchase Decision but not for Discounts price, and Viral Marketing and Price discounts simultaneously affect the Purchase Decision
THE EFFECT OF TRUST, PERCEIVED EASE OF USE, PERCEIVED OF USEFULNESS ON INTENTION TO USE IN TRANSACTION USING BRANCHLESS BANKING SERVICES (BTPN Wow)
Get PDFIndonesia Banking still not reach all areas in Indonesia until now, especially in remote areas. The existence of them a reality, then bank develop products namely branchless banking services which is a bank service without an office with the office network but not through the use of information technology in its operations and requires the cooperation of other parties, namely the agent as representative of the bank to provide banking services in the society are not familiar with, use and or obtained banking services and other financial services. Branchless Banking is generally a strategy to serve the public for financial services without reliance on bank branch offices physically or outsourcing transaction processing banking services to third parties. This study aims to examine how the influence of Trust, Perceived Ease of Use and Perceived Of Usefulness to Customer interest in the use of Branchless Banking.
Research using the Technology Acceptance Model (TAM) framework and re-examine the model developed by Rahayu (2015) on Case of Branchless Banking service to Bank BTPN Wow Subang Branch customers. In doing the calculations to test the model and hypotheses that have been proposed processed by using software SmartPLS.
The results of hypothesis testing prove that Perceived Ease of Use, Perceived Usefulness and Trust, significant effect on Intention To Use. Perceived Ease of Use also indirectly also affects the Intention to Use through Perceived Usefulness
Analisis Pengaruh Ukuran Perusahaan, Jenis Industri, Umur Perusahaan, Dan Penerbitan Sukuk Terhadap Tingkat Pengungkapan Islamic Social Reporting (Isr) Pada Perusahaan Yang Terdaftar di Daftar Efek Syariah (Des) Tahun 2010-2012
Get PDFThe research aim of this study is to obtain an empirical evidence about factor that affect Islamic Social Reporting (ISR) in company’s annual report. The factors that used in this study such as: industry size, type industry, age of firm and issuance of Sukuk. Measurement of Islamic Social Reporting is based Islamic Social Reporting Index asseen from the company’s annual report.
Populations in this study are all companies that listed in Shariah Securities (Daftar Efek Syariah-DES). DES are collection of securities that are not contradict with Islamic principles and have been approved by BAPEPAM and LK. The sampling method in thistudy is purposive sampling. The total number of samples in this study were 63 research samples. The analytical techniques was conducted by multiple regression method and also classical assumption test.
The analysis showed that industry size, type industry, and age of firm significantly positive influence the the level of disclosure of Islamic Social Reporting (ISR) in Indonesia. Meanwhile, issuance of Sukuk had no effect to the level of disclosure of Islamic Social Reporting (ISR) in Indonesia