Along with its development, the Coconut Mill industrial company is required to compete with other similar companies so that they can create products with the best specifications for customer satisfaction. This study aims to determine the effect of product and service quality on customer satisfaction of Saricotama Indonesia in Tanjung Batu and Batam at PT Saricotama Indonesia. Customer satisfaction is strongly influenced by the quality of service, along with its determination by product quality. This type of research used is quantitative with a population. The data collection technique was carried out by distributing questionnaires to 150 respondents/consumers to help answer questions on the distributed questionnaire. Then quantitative data analysis was carried out, namely validity and reliability tests, classical assumptions and multiple regression analysis, wherever the hypothesis was tested through t-test and F-test, using the SPSS (Statistical Product and Service Solution) version 22. The results of the study This shows that there is an influence on product quality (X), service (X), and customer satisfaction (Y). The results of the coefficient of determination test show that product quality (X1), service quality (X2) is 5.38 percent, while the remaining 4.62 percent is influenced by other variables not examined in this study.
PENDAHULUANPati merupakan bahan penolong yang sering digunakan pada pembuatan tablet sebagai pengisi, pengikat, penghancur dan pelincir tetapi penggunaannya terbatas pada pembuatan tablet secara granulasi. Untuk metode cetak langsung diperlukan bahan penolong yang memiliki sifat alir dan kompresibilitas yang baik, contohnya Avicel ® (Shangraw 1989). Dalam upaya mencari bahan penolong yang relatif murah dan mudah diperoleh pada pembuatan tablet dengan metode cetak langsung, maka pada penelitian ini digunakan pati yang telah diolah menjadi pati terpregelatinasi dengan cara memanaskan suspensi pati di atas suhu gelatinasinya kemudian dikeringkan. Pati terpregelatinasi terdiri dari gabungan granula pati utuh dan granula pati pecah yang membentuk granula lebih besar sehingga memiliki daya air yang baik dan kompresibel serta dapat digunakan sebagai bahan penolong dalam pembentukan cetak langsung (Czeisler et al, 1996).
ABSTRACT
The International Auditing and Assurance Standards Board (IAASB) implemented new auditing standards which became effective on December 15, 2016, which require auditors to disclose Key Audit Matters (KAM) in their reports. KAM was initiated by the International Auditing and Assurance Standards Board (IAASB) as an international auditing standard setting body, which aims to increase the transparency of audited financial reports. This study uses qualitative and quantitative methods which use secondary data sources. The secondary data used in this study is in the form of financial reports obtained from the Indonesia Stock Exchange (IDX) via the internet. Based on the results of data analysis of the financial statements of PT Bank Amar Indonesia Tbk Q2 of 2022, in the independent auditor's report, the main audit item disclosed is the allowance for impairment losses on loans. Based on data obtained from the Indonesia Stock Exchange (IDX), the share price per share at the end of the fourth quarter of 2021 and the share price on June 30, 2022, has fluctuated. It was concluded that in the period following the issuance of the Q2 2022 financial statements with the existence of an independent auditor's report disclosing key audit matters facilitated the flow of company-specific information to the market.
This voluntary disclosure Program aims to improve taxpayer compliance by voluntarily disclosing tax-related information. This Program provides an opportunity for taxpayers to avoid sanctions and fines and obtain legal certainty. However, the success of this program is influenced by the understanding of taxpayers, supervision, law enforcement, and quality of service of tax authorities. To improve compliance, there needs to be more effective socialization, stricter law enforcement, better service, and periodic program evaluation. It requires intensive and coordinated efforts from the government, law enforcement officials, and the public to achieve higher levels of compliance and increase state revenue from the tax sector.
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