ANALYSIS OF INTERNAL CONTROL AND ACCOUNTING INFORMATION SYSTEMS ON DECISIONS TO GRANTING CREDIT AT BANKS IN PEKANBARU
Downloads
This study aims to determine the analysis of accounting information systems and internal controls on credit purchasing decisions at PT BPR Anugerah Bintang Sejahtera in Pekanbaru. The population in this study is the number of employees at PT BPR Anugerah Bintang Sejahtera Pekanbaru as many as 16 people consisting of 8 female employees and 8 male employees. The sample in this study were 3 people, including the Director, Credit Analyst, and Credit Admin. Sugiyono, (2014: 224) argues that data collection techniques are the most strategic steps in research, because the main objective of research is to obtain data. The data collection techniques used in this study were observations and interviews. The data analysis technique used in this study is a qualitative descriptive analysis technique using interviews and documentation. The accounting information system for lending decisions at PT BPR Anugerah Bintang Sejahtera is generally good, this can be seen from the fulfillment of the elements of the credit granting system in accordance with the underlying theory, except for serial numbers that are not printed. The application of the credit granting internal control system implemented by PT BPR Anugerah Bintang Sejahtera is said to be still not good when viewed from the credit granting procedures.
JEL Classification: L10, M40
Downloads
Absah, Y., Rini, E. S., Azmi, A., & Arif, C. (2020). The influence of servicescape, brand image and customer relationship management on customer satisfaction and customer loyalty at fast food in Medan city. International Journal of Advanced Science and Technology, 29(8 Special Issue), 33–45.
Akama, Y. (2015). Service Design: From Insight to Implementation. In Design and Culture (Vol. 7, Issue 2). https://doi.org/10.1080/17547075.2015.1051837
Al-Laymoun, M., Alsardia, K., & Albattat, A. (2020). Service quality and tourist satisfaction at homestays. Management Science Letters, 10(1), 209–216. https://doi.org/10.5267/j.msl.2019.8.002
Alfiani, S. D., & Rachmawati, I. (2020). The Effect of Experiential Marketing and Brand Image on Customer Satisfaction. Almana : Jurnal Manajemen Dan Bisnis, 4(2), 164–175. https://doi.org/10.36555/almana.v4i2.1338
Ardiani, S., Sarikadarwati, Yulsiati, H., & Sandrayati. (2020). The Effect of Hospital Image and Service Quality on Customer Loyalty Through Customer Satisfaction. 431(First 2019), 84–87. https://doi.org/10.2991/assehr.k.200407.015
Batey, M. (2557). brand meaning. In routledge (Vol. 4, Issue 1).
Dam, S. M., & Dam, T. C. (2021). Relationships between Service Quality, Brand Image, Customer Satisfaction, and Customer Loyalty. Journal of Asian Finance, Economics and Business, 8(3), 585–593. https://doi.org/10.13106/jafeb.2021.vol8.no3.0585
Et. al., R. A. M. F. (2021). UKM Goes to Online: Etnocentrism and Brand Image of Purchase Decisions with Customer Satisfaction as Intervening (Cimahi City Sibori Batik Case Study). Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(4), 840–846. https://doi.org/10.17762/turcomat.v12i4.571
Felisia NG, Melitina Tecoalu, & Soegeng Wahyoedi. (2022). The Role of Customer Satisfaction in Mediating the Effect of Service Claim and Brand Image on Customer Loyalty at PT Asuransi Sahabat Artha Proteksi in Jakarta. Britain International of Humanities and Social Sciences (BIoHS) Journal, 4(1), 126–139. https://doi.org/10.33258/biohs.v4i1.598
Fida, B. A., Ahmed, U., Al-Balushi, Y., & Singh, D. (2020). Impact of Service Quality on Customer Loyalty and Customer Satisfaction in Islamic Banks in the Sultanate of Oman. SAGE Open, 10(2). https://doi.org/10.1177/2158244020919517
Hayati, N., & Novitasari, D. (2017). An Analysis Of Tourism Service Quality Toward Customer Satisfaction (Study On Tourists In Indonesia Travel Destinations To Bali). International Journal of Marketing and Human Resource Management, 8(2).
Indarwati, Ida Bagus Cempena, & Ida Bagus Udayana Putra. (2021). The Effect of Service Quality, Price Perception, and Brand Image on Feeling Value, and Customer Satisfaction at Dian Husada Mojokerto Hospital. Jurnal Ekonomi & Bisnis JAGADITHA, 8(1), 71–80. https://doi.org/10.22225/jj.8.1.3123.71-80
Irawan - 2003 (mzb).pdf. (n.d.).
J T Bowen, J C Makens, Seyhmus B, P. K. (2014). Marketing for hospitality and tourism . 2010. In Droleng Kindersely publication.
Jabid, A. W. (2016). Effect of Servqual and Accessibility on Customer Loyalty Through Customer Satisfaction (Study at Ternate Jati Land Mall) Aplikasi DNA Barcode untuk Konservasi Genetik Durian Lokal View project. Article in Australian Journal of Basic and Applied Sciences, April. www.ajbasweb.com
Jahmani, A., Bourini, I., & Jawabreh, O. A. (2020). The relationship between service quality, client satisfaction, perceived value and client loyalty: A case study of fly emirates. Cuadernos de Turismo, 45, 219–238. https://doi.org/10.6018/turismo.426101
Joshy, K. T., Peterkumar, F. J., & Vakayil, S. (2020). The impact of service quality on customer satisfaction; an empirical study. International Journal of Management, 11(3), 76–88. https://doi.org/10.34218/IJM.11.3.2020.009
Juansya, J., Rahayu, S., & Tobari, T. (2022). Pengaruh Kualitas Layanan, Harga dan Aksesibilitas Terhadap Loyalitas Melalui Kepuasan Wisatawan Sebagai Variabel Intervening Pada Objek Wisata Air Kabupaten Penukal Abab Lematang Ilir (Pali). Jurnal Bisnis, Manajemen, Dan Ekonomi, 3(4), 196–207. https://doi.org/10.47747/jbme.v3i4.843
Keller, K. L. (2013). Strategic Brand Management. In S. Wall (Ed.), Journal of Marketing (4e ed.). Pearson.
Kelly, T. P. M. F. (2020). Pemasaran Jasa. In Angewandte Chemie International Edition, 6(11), 951–952.
Khotimah, K., & Astuti, P. B. (2022). Pengaruh Aksesibilitas dan Physical Evidence Terhadap Revisit Intention dengan Kepuasan Pengunjung sebagai Variabel Intervening. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(4), 547–566. https://doi.org/10.32639/jimmba.v4i4.148
Koivunen, J., Karvonen, S. L., Ylä-Outinen, H., Aaltonen, V., Oikarinen, A., & Peltonen, J. (2005). NF1 tumor suppressor in epidermal wound healing with special focus on wound healing in patients with type 1 neurofibromatosis. In Archives of Dermatological Research (Vol. 296, Issue 12). https://doi.org/10.1007/s00403-005-0564-x
Kotler, P. (2000a). Marketing Management, Millenium Edition (custom). pearson custom publishing.
Kotler, P. (2000b). Marketing Management, Millenium Edition. Marketing Management, 23(6), 188–193. https://doi.org/10.1016/0024-6301(90)90145-T
Kotler, P. (2003). marketing insights from A to Z. john wiley & sons. https://www.ptonline.com/articles/how-to-get-better-mfi-results
Kotler, P., & Keller, kevin lane. (2016). marketing management. In pearson (15th ed., Vol. 22). pearson.
Kotler, P., Lane, keller kevin, Mairead, B., Macolm, G., & Torben, H. (2009). Marketing Management. In General Equilibrium Theory.
Lahap, J., Ramli, N. S., Said, N. M., Radzi, S. M., & Zain, R. A. (2016). A Study of Brand Image towards Customer’s Satisfaction in the Malaysian Hotel Industry. Procedia - Social and Behavioral Sciences, 224, 149–157. https://doi.org/10.1016/j.sbspro.2016.05.430
Magnini, vincent and simon carol. (2557). A hotel manager’s handbook. In apple academic press (Vol. 4, Issue 1).
Mahsyar, S., & Surapati, U. (2020). Effect of Service Quality and Product Quality on Customer. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(1), 204–211.
manfred bruhn, dominik georgi. (2006). Services Marketing. In Dictionary of Marketing Communications. pearson education llimited. https://doi.org/10.4135/9781452229669.n3303
Mardikawati, D. W. (2017). Simki-economic vol. 01 no. 03 tahun 2017. Simki-Economic, 01(03), 1–14.
Meyer, M. D. (2016). Transportation Planning Handbook. In Transportation Planning Handbook. https://doi.org/10.1002/9781119174660
Ofosu-Boateng, I., & Acquaye, P. (2020). Effects of Service Quality and Customer Satisfaction on Customers’ Loyalty in the Hospitality industry of Ghana. European Journal of Business and Management Research, 5(5), 1–9. https://doi.org/10.24018/ejbmr.2020.5.5.538
Pan, H., & Ha, H. Y. (2021). Service quality and satisfaction in the context of varying levels of restaurant image and customer orientation during the covid-19 pandemic. Sustainability (Switzerland), 13(17). https://doi.org/10.3390/su13179694
Parasuraman, a, Zeithaml, V. a, & Berry, L. L. (1988). SERQUAL: A Multiple-Item scale for Measuring Consumer Perceptions of Service Quality. Journal of Retailing, 64(January), 28. https://doi.org/10.1016/S0148-2963(99)00084-3
Smith, J. G., & Clark, F. E. (1928). Principles of Marketing. In The Economic Journal (Vol. 38, Issue 151). https://doi.org/10.2307/2224326
Subekhi, I., & Hadibrata, B. (2020). the Effect of Price, Quality of Service, Brand Image of Internet Product Vsat Ip Broadband Quota To Alfamart Customer Satisfaction. International Journal of Research in Science and Technology, 10(2), 65–85. https://doi.org/10.37648/ijrst.v10i02.006
Sudarwan, W. E., Zahra, S., & Tabrani, M. B. (2021). Fasilitas, Aksesibilitas Dan Daya Tarik Wisata Pengaruhnya Terhadap Kepuasan Wisatawan Pantai Sawarna Kabupaten Lebak. Jurnal Valuasi: Jurnal Ilmiah Ilmu Manajemen Dan Kewirausahaan, 1(1), 284–294. http://valuasi.lppmbinabangsa.id/index.php/home/article/view/29
Sugiyono. (2019). metode penelitian kualitatif dan kuantitatif (1st ed.). cv alfabeta bandung.
Supriyanto, A., Wiyono, B. B., & Burhanuddin, B. (2021). Effects of service quality and customer satisfaction on loyalty of bank customers. Cogent Business and Management, 8(1). https://doi.org/10.1080/23311975.2021.1937847
Tamin. (2000). Perencanaan dan Pemodelan Transportasi.
Thamrin, G., Bernarto, I., & Kawata, Y. (2020). The influence of trust, satisfaction, value, and brand image on loyalty. BISMA (Bisnis Dan Manajemen), 12(2), 168. https://doi.org/10.26740/bisma.v12n2.p168-185
Tjahjono, E. J., Ellitan, L., & Handayani, Y. I. (2021). Product Quality and Brand Image Towards Customers’ Satisfaction Through Purchase Decision of Wardah Cosmetic Products in Surabaya. Journal of Entrepreneurship & Business, 2(1), 56–70. https://doi.org/10.24123/jeb.v2i1.4023
Wahyudi, I. A. (2021). Peng Aruh Brand Image Dan Experiential Marketing Terhadap Customer Satisfaction (Studi Pada Hotel Oyo Surabaya). Jurnal Muara Ilmu Ekonomi Dan Bisnis, 5(1), 25. https://doi.org/10.24912/jmieb.v5i1.9240
Wahyuni, S., & Ghozali, I. (2019). The impact of brand image and service quality on consumer loyalty in the banking sector. International Journal of Economics and Business Administration, 7(4), 395–402. https://doi.org/10.35808/ijeba/352
Yuliana dina. (2017). Jurnal Perhubungan Udara Penumpang Di Bandara Husein Sastranegara Bandung The Influence of Facility, Service and Accessibility Information on Passenger Satisfaction Level at Husein Sastranegara Airport – Bandung. WARTA ARDHIA Jurnal Perhubungan Udara, 43, 27–42. https://wartaardhia.com/index.php/wartaardhia/article/view/235/pdf
Yuliana, I. P., & Susilowati, F. (2021). Pengaruh Fasilitas, Kualitas Pelayanan, Aksesibilitas dan Citra Toko Terhadap Kepuasan Pelanggan Pada Masa New Normal. Bisman, 4(1), 26–39.
Copyright (c) 2023 Strategic Management Business Journal
This work is licensed under a Creative Commons Attribution 4.0 International License.
