THE EFFECT OF QUALITY SERVICE ON CLIENT SATISFACTION AND LOYALTY IN TAX AND MANAGEMENT CONSULTANT OFFICE
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Abstract
The purpose of this study was to find out, test and analyze the effect of service quality on the satisfaction and loyalty of clients of tax and management consultant office Dr. Sudarno, S.Pd., M.M., BKP and colleagues Pekanbaru. The study was conducted at the office of tax and management consultant Dr. Sudarno Pekanbaru. The study time starts in August and until November 2021. Respondents in this study were taken from the client office of tax and management consultant Dr. Sudarno Pekanbaru, which is as many as 86 clients consisting of WPOP and WPB. The sampling techniques used in the study used saturated samples in which all members of the population were sampled. The number of samples used in the study was that all members of the study object population were 86 respondents. The data analysis techniques in this study used descriptive analysis the help of SPSS version 21 software. The results showed (1) Assurance has had a significant positive impact on client satisfaction (2) reliability, responsiveness, empathy, and tangibles have not had a significant positive impact on client satisfaction. Tangibles and satisfaction have a significant positive impact on client loyalty. (4) Reliability, responsiveness, assurance and empathy have not had a significant positive impact on client loyalty.
References
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Edwin, S. P. (2017). The Effect of Product Quality and Price on Consumer Satisfaction. Journal of Business Management and Start-Up.
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Rafizal, J., Nyoto, Sudarno, & Sulta, F. M. M. (2022). Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit). Journal of Applied Business and Technology, 3(3), 263–271.
Rahayu Triastity, F. (2019). The Effect of Service Quality on Customer Satisfaction of Arfa Barbershop in Surakarta. Journal of Economics and Entrepreneurship, 15(3), 23485.
Ratini, P. M. (2013). The effect of service quality on customer satisfaction and loyalty of jp-graha in pt. jasa raharja putera denpasar branch. 11, 91–99.
Rifai, Achmad, G. S. (2020). The Power of Fiduciary Guarantee Institutions As Treasury Rights. The Legal Force of the Fiduciary Guarantee Institution as a Treasury Right, 21(2).
Saputro, P. A., Irman, M., & Panjaitan, H. P. (2022). Quality of Socialization, Services, and Electronic Services on Taxpayer Satisfaction and Taxpayer Compliance at Kantor Pelayanan Pajak Madya Pekanbaru. Journal of Applied Business and Technology, 3(3), 287–301.
Setiawan, Y., Junaedi, A. T., & Chandra, T. (2021). Increasing Effect of Employee Work Ethics and Training on Employee Performance and Service Quality at PT XL Axiata Riau. Journal of Applied Business and Technology, 2(3), 194–205.
Siregar, N. A. (2019). Analysis of Factors Influencing Market Customer Loyalty with Satisfaction as an Intervening Variable in The Brothers' Shop. Journal of Benefita, 4(2), 363. https://doi.org/10.22216/jbe.v4i2.1555
Solichin, M., Rasyidi, & Halimatusa'diah, S. (2019). The effect of service quality (reliability, assurance, tangible, empathy, and responsiveness) on customer satisfaction at Bank Kalteng Muara Teweh Branch. Journal of Business And Development, 8(Vol 8, No 2 (2019): JULY 2019), 38–47. https://ppjp.ulm.ac.id/journal/index.php/bisnispembangunan/article/view/7918
Soriton, J. F. W., Tampi, J. R. E., & Walangitan, O. F. (2021). The Effect of Service Quality, Location and Price on Customer Loyalty of Kawangkoan Motorcycle Business. Journal of Productivity, 2(7), 537–543.
Supranto J. (2011). Measurement of customer satisfaction level to increase market share (mold to). Pt. Rineka Cipta.
Tjiptono. (2015). Marketing Strategy (4th ed.). Andi.
Utami. (2014). The Effect of Tangibles, Emphaty, Reliability, Responsiness and Assurance on Customer Loyalty Shopping at Tita Store in Libuk Buaya, Padang City. Journal of Economic and Economic Education, 3 No.1(1), 64–70.
Wahyuti, D., & Poniman, B. (2017). The Effect of Service Quality on Inpatient Satisfaction and Loyalty at Assalam Gemolong Sragen Hospital. ProBank, 2(1), 39–54. https://doi.org/10.36587/probank.v2i1.130
Wibowo, P. A., & Muhtarom, A. (2018). Determination Of Service Quality: Reliabilithy, Assurance, Tangible, Empathy, Responsiveness To Customer Satisfaction (Case Study On J&T Express Lamongan). Journal of Management, 3(2), 664. https://doi.org/10.30736/jpim.v3i2.182
Widjoyo, S. (2014). The Effect of Service Quality and Product Quality on Customer Satisfaction and Consumer Loyalty of Happy Garden Restaurant Surabaya. Journal of Marketing Management, 2(1), 1–9.
Yarmanelis, Rahman, S., Junaedi, A. T., & Momin, M. M. (2022). The Effect of Commitment, Motivation, and Leadership on Heads and Teachers Performance in the Junior High School in Rimba Melintang. Journal of Applied Business and Technology, 3(3), 226–234.
Arif, I., Komardi, D., & Putra, R. (2021). Brand Image, Educational Cost, and Facility on Student Satisfaction and Loyalty at STIE Pelita Indonesia. Journal of Applied Business and Technology, 2(2), 118–133.
Astuti, S. I., Arso, S. P., & Wigati, P. A. (2015). Analysis of Minimum Service Standards in Outpatient Installations at Semarang City Hospital. Analysis of Minimum Service Standards in Outpatient Installations at Semarang City Hospital, 3, 103–111.
Atika, O., Junaedi, A. T., Purwati, A. A., & Mustafa, Z. (2022). Work Discipline, Leadership, and Job Satisfaction on Organizational Commitment and Teacher Performance of State Junior High School in Bangko District, Rokan Hilir Regency. Journal of Applied Business and Technology, 3(3), 251–262.
Business, F., Petra, U. K., & Surabaya, J. S. (2015). Loyalty to IT Services: Impact of Tangible and Assurance Service Dimensions on Overall Satisfaction of Service Dimensions. 1(1), 1–13.
Dwiyanto, A. (2015). Public Service Management. Gadjah Mada University Press.
Edwin, S. P. (2017). The Effect of Product Quality and Price on Consumer Satisfaction. Journal of Business Management and Start-Up.
Fajri, D., Chandra, T., & Putra, R. (2021). The Influence of Brand Image and Promotion on the Decisions of Students in STIE Mahaputra Riau with Learning Interest as Intervening. Journal of Applied Business and Technology, 2(3), 223–232.
Ghozali, I. (2016). Multivariate Analysis Application with IBM SPSS 23 Program. Publishing Body of the Faculty of Economics, Diponegoro University.
Goetsch and davis. (2013). Quality management (fourth edi). Cram101 incorporated.
Gofur, A. (2019). CUSTOMER SATISFACTION Abdul Gofur. Management and Business Research (JRMB) UNIAT Faculty of Economics, 4(1), 37–44. http://jrmb.ejournal-feuniat.net/index.php/JRMB
Handaru, A., & Mardiyati, U. (2014). Journal of Management Dynamics. Jdm, 5(2), 171–182.
Hariansyah, F. A., Wardani, N. H., & Herlambang, A. D. (2019). Analysis of the Effect of Mobile Banking Service Quality on Customer Satisfaction and Loyalty on BRI Mobile Bank Rakyat Indonesia Service Users at Cirebon Branch Offices. Development of Information Technology and Computer Science, 3(5), 9. http://j-ptiik.ub.ac.id
Herdiansyah, D., Abdullah, A., & Fahrizal, M. (2018). Development of Online Transportation Service Quality Model in Indonesia. Inovbiz: Journal of Business Innovation, 6(2), 142. https://doi.org/10.35314/inovbiz.v6i2.859
Hidayat, A., Chandra, T., & Putra, R. (2022). Service Quality on Consumer Satisfaction and Non-Wage Consumer Loyalty in BPJS Ketenagakerjaan Pekanbaru Panam Branch. Journal of Applied Business and Technology, 3(2), 166–176.
Jacksen, Chandra, T., & Putra, R. (2021). Service Quality and Brand Image on Customer Satisfaction and Customer Loyalty at Pesonna Hotel Pekanbaru. Journal of Applied Business and Technology, 2(2), 142–153.
Juprizon, Chandra, T., & Komardi, D. (2022). Work Environment, Compensation, and Supervision on Job Satisfaction and Teacher Performance at SMA Negeri 1 Kampar. Journal of Applied Business and Technology, 3(3), 235–250.
Kotler and Keller. (2012). Marketing Management (14th ed.). Pearson Education.
Kurnia, W., & Suradi. (2019). Students of the Management Study Program, Faculty of Economics, UNSA 2) Lecturer of Accounting Study Program, Faculty of Economics, UNSA. Journal of Research and Scientific Studies, Faculty of Economics, University of Surakarta, 17(2), 2085–2215.
Lovelock,., Jochen, Wirtz., & Mussry, J. (2011). Service Marketing (7th ed.). Erlangga.
Mira, Djunaedi, & Pangastuti, Ria, L. (2020). Analysis of the Effect of Service Quality ( On the Dimensions of Reliability, Responsiveness, Assurance, Empathy and Tangible) On Consumer Loyalty with Consumer Satisfaction as an Intervening Variable. Journal of Business and Economic Research, 1(2), 101–116.
Monica, L., Suroso, I., & Irawan, B. (2016). The Effect of Service Quality on Satisfaction and Loyalty of Hospital Inpatients (RS) Bina Sehat Jember (The Influence of Service Quality on Satisfaction and Loyalty Hospitalized Patients Bina Sehat Jember). Student Scientific Articles 2016.
Nitisusastro, M. (2012). Consumer behavior in an entrepreneurial perspective. Alfabeta.
Noer, L. R. (2016). Analysis of Service Quality Improvement of ITS Surabaya Master of Technology Management Students with Servqual Method and Importance Performance Analysis (IPA). Journal of Research and Technologies, 2(1), 35–43. https://core.ac.uk/download/pdf/228914806.pdf
Parasuraman. (2001). Delivering Quality Service. Free Press.
Sons, R. P., & Herianingrum, S. (2015). The Effect of Islamic Service Quality on Customer Satisfaction and Loyalty of Bank BRI Syariah Surabaya. Journal of Theoretical and Applied Islamic Economics, 1(9), 622. https://doi.org/10.20473/vol1iss20149pp622-635
Rafizal, J., Nyoto, Sudarno, & Sulta, F. M. M. (2022). Organizational Culture, Work Environment, and Workload on the Performance of POLRI Members (Case Study in Pekanbaru Police Criminal Reserve Unit). Journal of Applied Business and Technology, 3(3), 263–271.
Rahayu Triastity, F. (2019). The Effect of Service Quality on Customer Satisfaction of Arfa Barbershop in Surakarta. Journal of Economics and Entrepreneurship, 15(3), 23485.
Ratini, P. M. (2013). The effect of service quality on customer satisfaction and loyalty of jp-graha in pt. jasa raharja putera denpasar branch. 11, 91–99.
Rifai, Achmad, G. S. (2020). The Power of Fiduciary Guarantee Institutions As Treasury Rights. The Legal Force of the Fiduciary Guarantee Institution as a Treasury Right, 21(2).
Saputro, P. A., Irman, M., & Panjaitan, H. P. (2022). Quality of Socialization, Services, and Electronic Services on Taxpayer Satisfaction and Taxpayer Compliance at Kantor Pelayanan Pajak Madya Pekanbaru. Journal of Applied Business and Technology, 3(3), 287–301.
Setiawan, Y., Junaedi, A. T., & Chandra, T. (2021). Increasing Effect of Employee Work Ethics and Training on Employee Performance and Service Quality at PT XL Axiata Riau. Journal of Applied Business and Technology, 2(3), 194–205.
Siregar, N. A. (2019). Analysis of Factors Influencing Market Customer Loyalty with Satisfaction as an Intervening Variable in The Brothers' Shop. Journal of Benefita, 4(2), 363. https://doi.org/10.22216/jbe.v4i2.1555
Solichin, M., Rasyidi, & Halimatusa'diah, S. (2019). The effect of service quality (reliability, assurance, tangible, empathy, and responsiveness) on customer satisfaction at Bank Kalteng Muara Teweh Branch. Journal of Business And Development, 8(Vol 8, No 2 (2019): JULY 2019), 38–47. https://ppjp.ulm.ac.id/journal/index.php/bisnispembangunan/article/view/7918
Soriton, J. F. W., Tampi, J. R. E., & Walangitan, O. F. (2021). The Effect of Service Quality, Location and Price on Customer Loyalty of Kawangkoan Motorcycle Business. Journal of Productivity, 2(7), 537–543.
Supranto J. (2011). Measurement of customer satisfaction level to increase market share (mold to). Pt. Rineka Cipta.
Tjiptono. (2015). Marketing Strategy (4th ed.). Andi.
Utami. (2014). The Effect of Tangibles, Emphaty, Reliability, Responsiness and Assurance on Customer Loyalty Shopping at Tita Store in Libuk Buaya, Padang City. Journal of Economic and Economic Education, 3 No.1(1), 64–70.
Wahyuti, D., & Poniman, B. (2017). The Effect of Service Quality on Inpatient Satisfaction and Loyalty at Assalam Gemolong Sragen Hospital. ProBank, 2(1), 39–54. https://doi.org/10.36587/probank.v2i1.130
Wibowo, P. A., & Muhtarom, A. (2018). Determination Of Service Quality: Reliabilithy, Assurance, Tangible, Empathy, Responsiveness To Customer Satisfaction (Case Study On J&T Express Lamongan). Journal of Management, 3(2), 664. https://doi.org/10.30736/jpim.v3i2.182
Widjoyo, S. (2014). The Effect of Service Quality and Product Quality on Customer Satisfaction and Consumer Loyalty of Happy Garden Restaurant Surabaya. Journal of Marketing Management, 2(1), 1–9.
Yarmanelis, Rahman, S., Junaedi, A. T., & Momin, M. M. (2022). The Effect of Commitment, Motivation, and Leadership on Heads and Teachers Performance in the Junior High School in Rimba Melintang. Journal of Applied Business and Technology, 3(3), 226–234.
Published
2022-11-30
How to Cite
SUYONO, Suyono et al.
THE EFFECT OF QUALITY SERVICE ON CLIENT SATISFACTION AND LOYALTY IN TAX AND MANAGEMENT CONSULTANT OFFICE.
International Conference on Business Management and Accounting, [S.l.], v. 1, n. 1, p. 213-228, nov. 2022.
Available at: <https://ejournal.pelitaindonesia.ac.id/ojs32/index.php/ICOBIMA/article/view/2834>. Date accessed: 31 mar. 2023.
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Articles
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