scholarly journals ANALISIS AUDIT OPERASIONAL ATAS SISTEM AKUNTANSI RETURN/REFUND PENJUALAN SERTA PERANANNYA TERHADAP OMZET

Perspektif ◽  
2022 ◽  
Vol 1 (3) ◽  
pp. 273-283
Author(s):  
Hafshah Annashihah ◽  
Febransyah ◽  
Ahmad Syukri
Keyword(s):  
Qualitative Research ◽  
Customer Satisfaction ◽  
Customer Service ◽  
Employee Performance ◽  
Accounting System ◽  
M 10 ◽  
Service Department

Abstrak Penelitian ini membahas mengenai audit operasional pada PT. M 10 yang berlokasi di Kecamatan Alang-alang Lebar Tanjung Siapi-api Palembang. Fokus penelitian ini pada bagian customer service terkait dengan sistem akuntansi return/refund yang pada dasarnya aktivitas-aktivitas tersebut sering kali terjadi pada perusahaan-perusahaan retail seperti halnya PT. M 10. Tujuan penelitian ini adalah untuk mengetahui bagaimana audit operasional atas sistem akuntansi refund/return penjualan serta peranannya terhadap omset. Penelitian ini dilakukan tidak hanya untuk mengetahui apakah audit operasional atas sistem akuntansi return/refund penjualan memiliki peran terhadap omset tetapi juga untuk memberikan masukan kepada perusahaan dalam mencapai tujuan perusahaan dan menjaga kepuasan pelanggan. Perusahaan harus memberikan kenyamanan akan pelayanan terhadap pelanggan. Penelitian ini merupakan penelitian kualitatif. Data diperoleh dengan menggunakan teknik observasi , wawancara, dan dokumentasi. Data dianalisis dengan teknik yang disarankan oleh Miles dan Huberman, yaitu reduksi, display, dan kesimpulan. Hasil penelitian menunjukkan bahwa baik dari pihak customer internal maupun customer eksternal sama-sama menyatakan setuju jika audit operasional atas sistem akuntansi return/refund pada PT. M 10 Tanjung Siapi-api Palembang berpengaruh terhadap perkembangan omset perusahaan terlihat dari kinerja karyawan yang membaik dengan adanya kunjungan audit store dan kepuasan pelanggan yang didapati customer yang membuat kunjungan di store semakin ramai dan banyak yang melakukan transaksi. Abstract This study discusses the operational audit at PT. M 10 which is located in Alang-alang Lebar District, Tanjung Siapi-api, Palembang. The focus of this research is on the customer service department related to the return/refund accounting system which basically these activities often occur in retail companies such as PT. M 10. The purpose of this study is to find out how the operational audit of the sales refund/return accounting system and its role in turnover. This research was conducted not only to determine whether the operational audit of the sales return/refund accounting system has a role in turnover but also to provide input to the company in achieving company goals and maintaining customer satisfaction. Companies must provide convenience for service to customers. This research is qualitative research. The data were obtained by using observation, interview, and documentation techniques. The data were analyzed using the technique suggested by Miles and Huberman, namely reduction, display, and conclusion. The results of the study show that both internal and external customers both agree that the operational audit of the return/refund accounting system at PT. M 10 Tanjung Siapi-api Palembang affects the development of company turnover, as can be seen from the improved employee performance with store audit visits and customer satisfaction found by customers, which makes store visits more crowded and many make transactions.

Pengaruh Kinerja Operasional Terhadap Kepuasan Pelanggan Pada PT. Prima Megah Irsa

2021 ◽  
Vol 1 (2) ◽  
pp. 57
Author(s):  
Paugeran Rilopari ◽  
Abdurrahman Faris Indriya Himawan
Keyword(s):  
Customer Satisfaction ◽  
Multiple Regression ◽  
Customer Service ◽  
Random Sampling ◽  
Sampling Method ◽  
Employee Performance ◽  
Multiple Regression Equation ◽  
Service Employees ◽  
Correlation Test ◽  
Performance Satisfaction

ABSTRAK Karyawan Perusahaan dapat berinteraksi dengan pelanggan , sehingga kinerja karyawan yang memberikan layanan adalah kunci kepuasan pelanggan. Gambar Perusahaan ditampilkan sebagai Layanan untuk Layanan Karyawan Pelanggan. Survei ini menggunakan survei kuantitatif yang berpengaruh untuk mengetahui pengaruh kinerja karyawan terhadap kepuasan pelanggan di PT.Prima Megah Irsa. Metode pengambilan sampel yang digunakan adalah random sampling. Sampel yang dikumpulkan dalam penelitian ini adalah pelanggan PT Prima Megah Irsa , diantaranya berada di Jalan Krikilan No 146 Ds. Krikilan RT. 013 RW. 005 kec. Driyorejo Kab. Gresik, sampel untuk survei ini adalah - 130 orang. Berdasarkan hasil analisis regresi berganda, uji korelasi kinerja-kepuasan karyawan menunjukkan R = 0,856. Juga pada uji korelasi antara kinerja karyawan dengan loyalitas pelanggan, R = 0,602. Maka didapat persamaan regresi berganda = Y = 4.408 + 2.713y + 1.064z. Model Koefisien Regresi ini berarti . Z) Meningkat 1.064. ABSTRACT Company employees can interact with customers, so the performance of employees who provide services is the key to customer satisfaction. Company Images are displayed as a Service for Customer Service Employees. This survey uses an influential quantitative survey to determine the effect of employee performance on customer satisfaction at PT.Prima Megah Irsa. The sampling method used is random sampling. The samples collected in this study were customers of PT Prima Megah Irsa, including those on Jalan Krikilan No 146 Ds. Krikilan  RT. 013 RW. 005 district. Driyorejo Kab. Gresik, the sample for this survey is - 130 people. Based on multiple regression analysis, the performance-satisfaction correlation test showed R = 0.856. Also on the correlation test between employee performance and customer loyalty, R = 0.602. Then the multiple regression equation is obtained = Y = 4.408 + 2.713y + 1.064z. This Regression Coefficient Model means . Z) Increase by 1,064.

Tingkat Kepuasan Nasabah Pada Bank Syariah Mandiri Cabang Bogor

2019 ◽  
Vol 4 (2) ◽  
pp. 34
Author(s):  
Priyo Wismantoro ◽  
Fika Dwiyanti
Keyword(s):  
Quality Of Service ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Competitive Advantage ◽  
Customer Service ◽  
General Level ◽  
Customer Focus ◽  
Quality Improvements ◽  
Level Of Satisfaction

Business banking is a service business based on principles of trust and t5he customer is a major asset. Under conditions of business competition among banks strict bank that has resulted in only a competitive advantage (compatative advantage as well as a competitive advantage) who can reach the highest position in the eyes of cusmers or the public. Competitive advantage can be obtained from the quality of customer servicr, so the focus on customers (customer focus), responsive to the development of customer desires and continuously innovate is an acitivity that can be done to anticipate the cimpetitive conditions. In this case, the bank should always evaluate the quality of service given to customers and is reflected in the level of customer satisfaction obtained. Rate the quality of service branch of bank syariah mandiri bogor whole is still under service, because it still was below expectations, this is evident also that the general level of service is still not meeting customer expectations, because the level of hope (expectation0 the customer is generally higher than the level of performance (perfromance) or perception(perception)customer.        Empathy dimension of service quality dimensions are most critical or have any impact on the most powerful influence on the level of satisfaction. In this case, the willingness og bank syariah mandiri branch bogor provide individual attention in serving its clients is crucial. Empathy dimension attributes inclide individual attention, operational time , personal attention, giving interests, and understand the needs. These attributes is the main priority of service quality improvements are intensive and comprehensive.           Customer service strategy to be implemented by the management of bank syariah mandiri in perspective five dimensioris of service quality(tangibles, realiability,responsiveness, assurance and empathy) looks not optimal. In an effort to provide the best service (service excellence) and focus to the customer(customer focus), then the customer satisfaction can be obatained with significantly improved and the improvement of quality of serivice aspects and impticalions of the strategy need to be consldered

Internal Customer Satisfaction in Micro Small and Medium Enterprises (MSME): An Empirical Study

2016 ◽  
Vol 2 (2) ◽  
Author(s):  
Dr Alok Kumar Rai ◽  
Ms Vandana Pareek ◽  
Mr. Manish Yadav
Keyword(s):  
Human Capital ◽  
Customer Satisfaction ◽  
Empirical Study ◽  
Work Environment ◽  
Customer Service ◽  
Employee Satisfaction ◽  
Small And Medium Enterprises ◽  
Internal Customer ◽  
Medium Enterprises ◽  
Number Of Authors

There is hardly any organization today that would disagree with the notion that people are the indispensable asset of any organization, which endows it with significant competitive advantage. Internal Customer Satisfaction is an assessment of how contended the worker is with his job or work environment. Happy and satisfied workers are likely to produce more, take less leaves, and stay loyal to the company. The importance of human capital in MSMEs has been posited by a number of authors (e.g. Wells et al., 2003; Neace, 1999) and has been linked to important outcome variables including quality, customer service, and productivity (Penning; Edelman et al., 2002). This paper explores the various facets of employee satisfaction in MSME's of Varanasi.

Carnival Corporation: The Challenges of Cutting Costs While Maintaining Quality and Customer Satisfaction

2018 ◽  
pp. 1-16
Author(s):  
Dick Verbeek
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Customer Satisfaction ◽  
Customer Service ◽  
Chain Management ◽  
Cruise Line ◽  
Management Issues

This case study has been developed to facilitate discussion about current supply chain management issues and potential solutions. The scenario presented in this case is very representative of the pressures experienced by supply chain managers. Namely, the need to reduce costs while maintaining quality and customer service. This case presents some unusual challenges and constraints that are unique to the cruise line industry. These constraints can provide an opportunity to explore new supply chain paradigms.

Customer Satisfaction with Massage Service (Sport Personnel and General)

2021 ◽  
Vol 1 (2) ◽  
pp. 109-114
Author(s):  
Iskandar ◽  
Y. Tovan Juni Samudro ◽  
Uray Gustian
Keyword(s):  
Customer Satisfaction ◽  
Customer Service ◽  
General Practitioners ◽  
Direct Evidence ◽  
Research Data ◽  
Descriptive Research ◽  
Ex Post ◽  
Ex Post Facto ◽  
Quantitative Descriptive ◽  
Descriptive Statistical Analysis

The problem in this study is how the level of customer service satisfaction for massage for sports / general practitioners. This study aims to see the level of customer satisfaction with massage services (sports and general practitioners) with variables 1. Reliability (reliability), 2. Responsiveness (responsiveness), 3. Assurance (assurance), 4. Empathy (empathy), 5. direct evidence (tangibles). Ex post facto quantitative descriptive research design for customers who had received massage services from October 2020 to February 2021. The instrument is in the form of a questionnaire in descriptive statistical analysis. The results of the research data concluded that the level of customer satisfaction in the very satisfied category was 91% and 7% satisfied.

How Does Employee Infusion Use of CRM Systems Drive Customer Satisfaction? Mechanism Differences Between Face-to-Face and Virtual Channels

MIS Quarterly ◽  
2021 ◽  
Vol 45 (2) ◽  
pp. 719-754
Author(s):  
Liwei Chen ◽  
J. J. Po-An Hsieh ◽  
Arun Rai ◽  
Sean Xin Xu
Keyword(s):  
Customer Satisfaction ◽  
Customer Service ◽  
User Satisfaction ◽  
Critical Role ◽  
Customer Relationship ◽  
Service Firms ◽  
Face To Face ◽  
Virtual Channels ◽  
Service Channels ◽  
Expectation Confirmation

To attain customer satisfaction, service firms invest significant resources to implement customer relationship management (CRM) systems to support internal customer service (CS) employees who provide service to external customers in both face-to-face and virtual channels. How CS employees apply sophisticated CRM systems to interact with customers and how the mechanisms through which their CRM usage affects customer satisfaction vary across service channels and bear important implications. We approach these issues by investigating the concept of infusion use, defined as CS employees’ assessment of the extent to which they use a CRM system to its fullest potential to best support their work in the CRM-enabled service interaction context. Drawing on the IS success framework and expectation confirmation theory, we first formulate a baseline model that explains the direct and indirect mechanisms through which CS employees’ infusion use of CRM systems leads to customers’ expectation confirmation, which in turn affects customers’ satisfaction. We then draw on the lenses of media richness and communication adaptation to theorize why these two mechanisms exert differential influence in face-to-face and virtual channels. We test the hypotheses by collecting multiwave data from CS employees, customers, and firm archives of a Fortune 500 telecom service firm. We find that (1) CS employee infusion use can directly contribute to customer expectation confirmation and indirectly do so through CS employees’ satisfaction with the system (i.e., user satisfaction), and (2) the direct mechanism plays a more critical role in the face-to-face channel, whereas the indirect mechanism is more important in the virtual channel. Our findings inform managers of the avenues through which employees’ infusion use promotes CRM-enabled service success across face-to-face and virtual service channels.

scholarly journals What keeps Islamic mobile banking customers loyal?

2019 ◽  
Vol 10 (2) ◽  
pp. 525-542 ◽  
Author(s):  
Mohamed Asmy Bin Mohd Thas Thaker ◽  
Md Fouad Bin Amin ◽  
Hassanudin Bin Mohd Thas Thaker ◽  
Anwar Bin Allah Pitchay
Keyword(s):  
Customer Satisfaction ◽  
Customer Service ◽  
Mediating Effect ◽  
Primary Data ◽  
Islamic Banking ◽  
Intention To Use ◽  
Mobile Banking ◽  
Continuance Intention ◽  
Banking Services ◽  
Content Type

Purpose This study aims to find important factors of Malaysian Islamic banking customers’ loyalty or continuance intention to use Islamic mobile banking services. Design/methodology/approach The primary data are collected from the survey administered to 250 customers in the Klang Valley and the analysis is conducted using partial least squares (PLS). Findings Based on the findings, continuance intention of using Islamic mobile banking services was found to be depended on the usability of mobile banking services, customer service provided by Islamic banks towards mobile banking services, customer satisfaction on mobile banking services and trust of customers towards mobile banking services. In addition, the mediating effect of Islamic mobile banking services continuance adoption is significantly influenced by customer satisfaction and trust. Research limitations/implications The sample size and area of study become the obvious limitations, and interpretation of the results and conclusion cannot be as generalised. In addition, as the respondents of this study are existing customers who have used Islamic mobile banking services at least once, relying on the perception of one key informant might imply cognitive biases. Besides, the use of current factors might limit the ability to explore other potentially important determinants of the customers’ continuance intention in using Islamic mobile banking services. Practical implications By understanding these continuance intention factors amongst the customers, it would help the industry player particularly Islamic banking to plan and strategise appropriate policies and support necessary programmes on diversifying and promoting financial transaction using mobile banking services amongst their existing and potential customers. Originality/value This paper offers an additional literature on Islamic mobile banking, especially from the Malaysian context. There is a lack of study that focuses on loyalty towards Islamic mobile banking services. The paper is considered to be the first attempt to examine the factors that influence Malaysian Islamic banking customers’ loyalty or continuance intention to use Islamic mobile banking services.

Impact of Business Process Re-Engineering (BPR) Implementation on Customer Satisfaction in E-Commerce Companies

2018 ◽  
Vol 16 (4) ◽  
pp. 41-52
Author(s):  
Gutama Kusse Getele ◽  
Arrive Tsitaire Jean
Keyword(s):  
Customer Satisfaction ◽  
Random Sample ◽  
Customer Service ◽  
Business Process ◽  
Primary Data ◽  
Survey Questionnaire ◽  
Time Saving ◽  
Before And After

The objective of this article is to analyse the implementation of BPR in e-commerce platforms by measuring the level of customer satisfaction. The issues tested involve: how customers perceive the BPR objectives in e-commerce platforms; time used for diverse transactions before and after BPR; awareness and usage of BPR services provided by e-commerce platforms; satisfaction about the e-commerce platform services after BPR; BPR impact on customers, employees and e-commerce platform performance; advantages of BPR in e-commerce platforms and; difficulties faced by the customers after BPR in the e-commerce platform. Primary data was used through a survey questionnaire on a random sample of 402 student customers of Taobao and JD.com. The results found that time saving is significantly positive on implementation of BPR; following customers perceived a better quality of customer service. The sample student customers perceived that the BPR has a greater impact on customers than on employees, as well as on the performance of a platform.

scholarly journals “Impact of Training on Employees Performance” (Evidence from Pharmaceutical Companies in Karachi, Pakistan)

2015 ◽  
Vol 6 (1) ◽  
pp. 49 ◽  
Author(s):  
Uzma Hafeez ◽  
Waqar Akbar
Keyword(s):  
Customer Service ◽  
New Technologies ◽  
Employee Performance ◽  
Interpersonal Relationship ◽  
Sampling Technique ◽  
Business Environment ◽  
Team Work ◽  
Future Research ◽  
Pharmaceutical Companies ◽  
The Impact

Employees are major assets of every organization. The accomplishment of the industry depends on its employee performance. Therefore, upper management knows the significance of expense in training for the advantage of improving employee performance and also places them to get the challenges of the today’s competitive business environment. This research also aims to see the “Impact of Training on Employee Performance in Pharmaceutical Industry in Karachi Pakistan”, in which Training consider as independent whereas dependent variable ‘Employee Performance‘ having its Performance areas i.e.; demonstrating team work, communication skill, customer service, interpersonal relationship and reduced absenteeism and its Developments areas i.e.; job-satisfaction, employee motivation, new technologies, efficiencies in process and innovation in strategies as its levers. The paper presents a concise summary of the literature on the value of training in improving the performance of the employees. Four pharmaceutical companies are selected. A survey of 356 employees via self administrated questionnaire with the help of random sampling technique is conducted with the response rate of 96%. Two sets of hypothesis are developed which relate directly to the research questions. SPSS 19 is used to perform reliability, descriptive, correlation and regression analysis. The analysis shows a positive significant relationship between them and the results reveal that the more the employee gets training, the more efficient their level of performance would be. The last section of the paper concludes along with recommendation to give guidelines for future research.

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