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Kurniawan Wahyu Saputra; Wahyu Selamet Prihatin; Arrif Wahyudi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

Enny Istanti; Mahjudin Mahjudin; Rina Dewi; Diana Zuhro; Sutini Sutini +1 more

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine what factors influence the level of customer loyalty of GeraiHALO Telkomsel Wonosobo, Central Java. The population in this study are customers who have subscribed or are currently subscribing to Telkomsel Kartu HALO, simPATI and AS product services, having subscribed for at least six months. Determining the sample in this research used the probability sampling method. This analysis uses the Importance Performance Analysis (IPA) method which is used to determine the level of importance and perception (expectations) of the Marketing Mix towards customer satisfaction implemented by the company. The results of the IPA analysis show that the dominant factors influencing customer loyalty are product quality, price, distribution variables. and promotion variables in this research are quite good in explaining customer perceptions. The author's advice to companies is that companies create products that are superior in quality, and always maintain product quality, namely by always innovating products that are tailored to customer desires for the product. Apart from that, companies must always pay attention to customer complaints by minimizing customer complaints.

Aldinar Assyafiq Akbar; Imam Nuryanto

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify the service attributes that are important to consumers using the servqual integration method and cartesian diagrams. With the help of the SPSS tool, 120 respondents were surveyed. The results show that the quality of service provided by Tirta Moedal Water Company is good, with an average performance score of 3.5 on a scale of 1 to 5. The dimensions that need to be improved are responsiveness and empathy. These attributes include the process of handling complaints, providing information during maintenance, the speed of responding to customer complaints, the ability of employees to listen to customer complaints, and the availability of consultation and complaint services for consumers. This study is expected to help improve service quality and maintain existing attributes.

Maulana Aksan; Marliyah Marliyah

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

PDAM tariffs and policies have a very important role in maintaining the availability of clean water and quality services for the community. Economically, the tariffs set by PDAM enable the provision of clean water in a sustainable manner with operational finance, infrastructure maintenance, and investment in developing the water distribution network. This research aims to reveal the impact of PDAM Tirtanadi's tariff adjustment policy on customer satisfaction. Adjusting air tariffs is an important step for PDAMs to finance infrastructure maintenance and operations, but this can also have an impact on customer satisfaction. The research method used is qualitative research with a descriptive approach. Qualitative research makes it possible to describe phenomena in depth, including the impact of PDAM Tirtanadi's tariff policy on customer satisfaction. In the descriptive method, the main focus is on a detailed and in-depth description of the observed phenomenon, without carrying out statistical analysis. The data used in this research comes from writings contained in books, scientific journals, previous research and through interviews with customers and related parties of PDAM Tirtanadi Medan Denai Branch during college internships. The results of this research indicate that the tariff adjustment policy creates hopes and concerns among customers, who hope that service quality will increase in line with tariff increases. In addition, this research also identifies factors that influence customer perceptions of tariff policies, including the quality of services provided, transparency in the use of funds, and responsiveness to customer complaints. The implications of this research are the importance of considering customer needs and expectations in designing adequate tariff policies, as well as the importance of transparency and accountability in providing public services such as the provision of drinking water.    

Diva Mumtazah Putri Zulferry; Nurlaila Nurlaila

Jurnal Publikasi Ekonomi dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Billing and Payment Collection plays an important role at PT. Telekomunikasi Indonesia. This unit is tasked with collecting and handling receivables collection and cash receipts from Indihome customers. The unit's role is to communicate with customers to remind them of their obligations in paying bills for the current month and arrears that are due. This research uses qualitative methods with primary data types. The research results show that the role of the unit greatly influences Telkom's cash income. Telekomunikasi Indonesia, Tbk. However, there are problems faced by both customers and companies, such as network damage, errors in inputting customer data and so on. Therefore, Billing and Payment Collection should provide the right information to customers and must adjust the incoming information in accordance with applicable policies at Telkom so that there are no misunderstandings between marketing and billing, and reduce the level of customer complaints.