Correspondence to : uswatunc@unpam.ac.id Received: 30 December 2021 Accepted: 8 February 2022 Published: 1 June 2022 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol.24, No. 2, 2022, pp. 1 - 8 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 INTRODUCTION Problems in organizations that need to be resolved immediately in reducing the risk of low levels of security are required, especially in the intercourses of the transformation of essential corporate data (Santoso, Sani, Husain, & Hendri, 2021). The safety factor is the most crucial thing in providing solutions and responsibilities to maintain service quality from time to time and stick to commitments, just as with the gas entrepreneur who has the function to ensure that any gas appliance, installation pipe, or chimney installed in any workplace under his control to prevent the risk of injury. On the other hand, the need for efficiency and effectiveness in managing the company itself requires every company to be ready and adopt all of the technology (Sani, et al., 2020); competition creates inconvenience and threatens the company. If they want to survive, they must face it to progress rapidly and find competitive advantages, one of which is the achievement of customer satisfaction, which marketing strategies can manage. Product, price, promotion, place, people, and physical evidence are vital parts of product marketing strategy planning provide a basis for companies to take adequate steps to maintain customer satisfaction (Kotler & Armstrong, 2015). On the other hand, the organization must actively facilitate critical, creative ideas to improve quality and performance based on new technologies, techniques, and product concepts (Jodi, Sudjadi, & Anggraeni, 2019). One of the critical marketing factors is the quality of service and the best product quality in this case per customer expectations. It is vital for marketers to know and pay attention to the factors that trigger customer satisfaction in creating customer satisfaction. Factors that affect customer satisfaction include product quality, service quality, price, cost to get the product, emotions (Rita, Oliveira, & Farisa, 2019). When the market has shifted from the sales era to the customer relationship era, the company's attention also focuses on service quality. Service quality is something intangible which is an action or performance offered by one party to another and does not cause any transfer of ownership. It can be seen that in the service there is always an aspect of interaction between the customer and the producer, although the parties involved are not always aware of it. Service is not an item but an intangible process or activity (Claessens, 2015). Competence antecedents is not always considered an important factor to the usage of such new adoption of technology, and not all The Role of Service and Product Quality on Customer Satisfaction at PT Iwatani Industrial Gas Indonesia, Cikupa Tangerang Marketing Area Uswatun Chasanah1, Agus Triyono2, Feb Amni Hayati3 1,2,3Management Department, Faculty of Economics and Business, Universitas Pamulang, Tangerang Selatan − Indonesia Abstract Product, price, promotion, place, people, and physical evidence are vital parts of product marketing strategy planning provide a basis for companies to take adequate steps to maintain customer satisfaction. The research aims to specifically look at the role of service quality and product quality to increase customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. The final sample was set at 111 company customers. Analysis of the data using multiple linear regression analysis technique that begins with the instrument quality test and the classical assumption test. The conclusion of the research aims to specifically look at the role of service quality and product quality to increase customer satisfaction significantly impacts the test results simultaneously with a contribution of 75.7 percent. Still, in partial testing, only product quality factors have a role in increasing customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. Keywords Product Quality; Customer Satisfaction JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 2, 2021, pp. 1-8 intention of all people to technology adoption resulted in regular usage behavior (Permana, Hidayat, & Mahardiko, 2021) Several factors determine customer satisfaction and any causes in determining the organization's success. The choice of service quality may vary depending on the assessment shape to the customer with few assessment indicators, such as quality, safety, delivery, service dan responsiveness. PT does this. Iwatani Industrial Gas Indonesia, which is the subject of this research in creating, satisfying, and retaining customers, strives to produce products by paying attention to the quality of the product such as gas content, purity content, appropriate pressure, cylinder quality, and the best service quality in delivering the desired goods and services. Must be following customer expectations so that customers are not disappointed. The phenomenon that occurs at PT Iwatani Industrial Gas Indonesia in the Cikupa Tangerang marketing area needs an evaluation, input, or proposal for the company's management. The company's management must make a proposition to provide periodic inspections of tube and LGC products. In addition, it is necessary to add analytical tools including Nitrogen Impurity, CO2 Purity, and CO2 Moisture. The most common operational definition posits quality as the customer's perception of product and service excellence. In today's competitive environment, quality is the key to success and survival. Intense global competition has highlighted the increasing importance of quality. Superior quality no longer differentiates competitors; instead (Hoe & Mansori, 2018). Good product quality is what customers want most, where customers want to get satisfaction with the performance of a selected product; there are several product benchmarks (Takeuchi & Quelch, 1983). Several previous studies have concluded, such as improving Customer Satisfaction in the Malaysian Engineering Industry, what customers highlight as an important area, namely product design that differentiates from others in terms of serviceability, perceived quality, durability, and aesthetics (Hoe & Mansori, 2018). Product quality is the most dominant factor influencing customer satisfaction, compared to brand image and price factors. In addition, it is the link in forming customer loyalty to MSME customers in the Emping Melinjo Industrial Sector, Banten Province – Indonesia (Khoironi, Syah, & Dongoran, 2018). Service quality has a significant effect on customer satisfaction, product quality has a considerable impact on customer satisfaction, and customer satisfaction significantly affects consumer loyalty to restaurant consumers in the city of Samarinda (Mahsyar & Surapati, 2020). However, the fulfillment of e-service quality is not especially related to customer service. Still, it substantially impacts customer behavior in studying recent experiences using online retailer websites (Rita, Oliveira, & Farisa, 2019). The research aims to specifically look at the role of service quality and product quality to increase customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. The benefits of this research are supposed to be input for companies to identify factors that increase customer satisfaction. LITERATURE REVIEW Service Quality According to Parasuraman. "service quality is an assessment of global attitudes regarding the superiority of a service (Sudarsono, 2016, hal. 57). Achievement of total quality requires ten main elements based on Margono Slamet (1999:75) as follows: (1) Focus on customers, namely by providing satisfaction to customers in accordance with expectations; (2) Obsession with Quality as the final determinant of quality, where the organization must be obsessed with meeting or exceeding what is determined; (3) a scientific approach to the design of the work and in the decision- making and problem-solving processes related to the designed work; (4) Long-term commitment, so that all employees also want to do the same thing by being fully involved in all existing processes; (5) Teamwork, partnerships and relationships are established and fostered both among company employees and with suppliers, government institutions, and the surrounding community; (6) Continuous improvement of the system by utilizing specific processes within a system or environment so that the resulting quality can be increased; (7) Education and training so that everyone in the company can improve their technical skills and professional expertise; (8) Controlled freedom with employee involvement and empowerment in decision making and problem solving so as to increase employee "sense of ownership" and responsibility for decisions made; (9) Unity of JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 2, 2021, pp. 1-8 goals that can be directed to the same goal; and (10) There is employee involvement and empowerment that does not only involve employees but also involves them by giving a real meaningful impact (Ibrahim & Rusdiana, 2021, hal. 22-23). Product Quality Product quality is as follows: Product quality is the ability of a product to perform its function; this includes the whole durability, reliability, precision, ease of operation, and product repair as well other product attributes (Kotler & Keller, 2012, hal. 145). Product quality is the characteristics of a product or service that bear on its ability to satisfy stated or implied customer needs (Kotler & Armstrong, 2015, hal. 253). Product quality has dimensions that are used to analyze the characteristics of a product. According to David Garvin, product quality has the following seven dimensions: (1) Performance is the primary operating characteristic of the purchased core product; (2) Durability, which means how long or the age of a product lasts before the product must be replaced. The greater the frequency of customer use of the product, the greater the durability of the product; (3) Conformance to specifications which means the extent to which the essential operating characteristics of a product meet certain specifications of the customer or no defects are found in the product; (4) Features in the form of additional products from a core product that can add value to a product and demand flexibility to adapt to market demands; (5) Reliability, relates to the possibility of a product experiencing a non-functioning state in a period. The reliability of a product that indicates quality is significant for customers choosing a product to become increasingly important considering the large replacement and maintenance costs that incurred if a product that is assumed to be reliable is damaged; (6) Serviceability, and namely service capability, can also be referred to as speed, competence, usability, and ease of product repair; and (7) Perceived quality is the result of using indirect measurements because there is a possibility that customers do not understand or lack information on products obtained from price, brand, advertising, reputation and country of origin (Tjiptono, 2019, hal. 134). Customer Satisfaction Customer satisfaction is the level of one's feelings after comparing the perceived performance (performance or results) with their expectations (Kotler & Armstrong, 2015, hal. 180). Customers can experience one of three general satisfaction levels, namely if the performance is below expectations, the customer will feel disappointed. Still, if the performance matches the expectations, the customer will feel satisfied, and if the performance exceeds expectations, the customer will feel delighted, happy, or cheerfuls (Angelova & Zekiri, 2011). Research Model and Statement of Hypothesis This study uses IPO (input-process-output) logic, a combination of causal models, to formulate an alternative hypothesis (Sani, et al., 2020). The model itself can be defined as a construction in the form of structure, form, meaning, and content with certain limitations (Husain, 2019). The input of this research includes constructs (variables), namely Service Quality with tangible indicators, empathy, responsiveness, reliability, and certainty (Tjiptono, 2019, hal. 284). Product quality with performance indicators, durability, suitability, features, reliability, capability, and impression of quality (hal. 134). The subjects involved are customer perceptions in specific marketing areas, which are then processed using a statistical approach to produce output, namely customer satisfaction with performance indicators and expectations (Tjiptono, 2019, hal. 104) at PT Iwatani Industrial Gas Indonesia. The hypothesis is a temporary answer to the research problem formulation (Sugiyono, 2018, hal. 95). Based on the subject matter and problem boundaries regarding service quality and product quality on customer satisfaction, the researcher can draw temporary conclusions or provide the following hypothesis: H1 is suspected of significantly rolling service quality partially on customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. H2 is suspected of significantly rolling on product quality partially on customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. H3 is suspected of substantially rolling service quality and product quality simultaneously on customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 2, 2021, pp. 1-8 METHODS The research method is a scientific way (rational, empirical, and systematic) to obtain data with a specific purpose and use. The five human senses can observe rationality, which means the research activities carried out in the study. Systematic, which means the process in the research uses logical steps (Sugiyono, 2018, hal. 2). This research was implemented in PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang is located at Bizlink 1 Blok P5/21, Sukamulya, Cikupa District, Tangerang, Banten 15710. While the research period was carried out for six months, starting from May to October 2020. This research uses a quantitative research approach. The research population is taken from part of the number and characteristics possessed by the people and its aspects to be studied, which are declared as research samples (Sugiyono, 2018, hal. 62). The final selection was 111 customers from 154 active customers or companies that made transactions within four months (December 2019 to March 2020). Field studies consist of observation techniques, documentation, and questionnaires to collect data using the literature study method. All constructs used an ordinal scale for the ‘Linkert’ category (Kaptein, Nass, & Markopoulos, 2010; Sani, Wiliani, & Husain, 2019). The Likert scale is managed with a specific gradation from the lowest to the highest (Sugiyono, 2018). The analytical method was developed from several stages, and it can make utilized with a structured approach, such as a multivariate model (Husain, Ardhiansyah, & Fathudin, 2021). The data analysis technique used in this research is multiple regression analysis. This stage begins with testing the research instrument to determine the validity of the statement items through the validity test of the results (Sugiyono, 2018, hal. 121), then continues with the instrument reliability test, which requires Cronbach's alpha value of at least 0.6 to produce a reliable instrument. Finally, hypothesis testing was carried out through multiple linear regression equation analysis, coefficient of determination test, F- test, and t statistical test. RESULTS AND DISCUSSION Brief History of PT Iwatani Industrial Gas Indonesia (IGI) PT Iwatani Industrial Gas Indonesia is a subsidiary of Iwatani Corporation (Japan) and Iwatani Corporation Pte. Ltd (Singapore) to meet the needs of companies that use industrial gas in West Java. PT Iwatani Industrial Gas Indonesia is an integrated gas provider that pays attention to the best service for supply stability, quality control, and safety. PT Iwatani Industrial Gas Indonesia provides all industrial, refrigerant, and specialty gases. Products PT Iwatani Industrial Gas Indonesia is Oxygen, Nitrogen, Argon, Carbon Dioxide, Cooling Gas, NH3, H2, He, C2H2, other special gases, and various other gas mixtures. Other Products Supply Facility LPG, Nitrogen Generator, Robot (Machinery), Pipe Bender, Wire Welding, Jig and others. Research Instrument Quality Test The validity test is intended to test the statement on each item of the question on the evaluative questionnaire or not, while Reliability testing is the pattern to try whether a questionnaire is reliable or not. A questionnaire is said to be reliable if a person's answer to a statement is consistent or stable over time. Table 1. Validity and Reliability Test Results Variable/ Symbol Items r-stats. Conclusion of Validity Test Yields Conclusion of Reliability Test Service Quality ‘X1’ X1.1 0.416 valid, r-count (0.416) is greater than 0.1874 reliable, cronbach’s alpha score (0.899) is more than 0.6 X1.2 0.354 valid, r-count (0.354) is greater than 0.1874 X1.3 0.720 valid, r-count (0.720) is greater than 0.1874 X1.4 0.790 valid, r-count (0.790) is greater than 0.1874 X1.5 0.758 valid, r-count (0.758) is greater than 0.1874 X1.6 0.585 valid, r-count (0.585) is greater than 0.1874 X1.7 0.749 valid, r-count (0.749) is greater than 0.1874 X1.8 0.702 valid, r-count (0.702) is greater than 0.1874 X1.9 0.662 valid, r-count (0.662) is greater than 0.1874 X1.10 0.705 valid, r-count (0.705) is greater than 0.1874 Product Quality X2.1 0.781 valid, r-count (0.781) is greater than 0.1874 X2.2 0.427 valid, r-count (0.427) is greater than 0.1874 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 2, 2021, pp. 1-8 Variable/ Symbol Items r-stats. Conclusion of Validity Test Yields Conclusion of Reliability Test ‘X2’ X2.3 0.733 valid, r-count (0.733) is greater than 0.1874 reliable, cronbach’s alpha score (0.946) is more than 0.6 X2.4 0.810 valid, r-count (0.810) is greater than 0.1874 X2.5 0.811 valid, r-count (0.811) is greater than 0.1874 X2.6 0.842 valid, r-count (0.842) is greater than 0.1874 X2.7 0.724 valid, r-count (0.724) is greater than 0.1874 X2.8 0.741 valid, r-count (0.741) is greater than 0.1874 X2.9 0.676 valid, r-count (0.676) is greater than 0.1874 X2.10 0.664 valid, r-count (0.664) is greater than 0.1874 X2.11 0.806 valid, r-count (0.806) is greater than 0.1874 X2.12 0.745 valid, r-count (0.745) is greater than 0.1874 X2.13 0.772 valid, r-count (0.772) is greater than 0.1874 X2.14 0.776 valid, r-count (0.776) is greater than 0.1874 Customer Satisfaction ‘Y Y.1 0.806 valid, r-count (0.806) is greater than 0.1874 reliable, cronbach’s alpha score (0.921) is more than 0.6 Y.2 0.789 valid, r-count (0.789) is greater than 0.1874 Y.3 0.782 valid, r-count (0.782) is greater than 0.1874 Y.4 0.808 valid, r-count (0.808) is greater than 0.1874 Y.5 0.771 valid, r-count (0.771) is greater than 0.1874 Y.6 0.741 valid, r-count (0.741) is greater than 0.1874 Source: Data Processing (2021) The data processing results shown in the table above indicate that overall the statement items on the research variables are Service Quality (X1), Product Quality (X2), and Customer Satisfaction PT Iwatani Industrial Gas Indonesia obtained a statistical r score significantly more significant than 0.1874 (r- table), so the questionnaire items compiled can be declared valid. In addition, the constructed variable also has excellent reliability because it has a Cronbach's alpha value which is much greater than a score of 0.6. Classical Assumption Test The classical assumption test is possessed with the stages of data normality test, multicollinearity test and autocorrelation test. Table 2. Summary of Classical Assumption Test Results Testing Type Earning Score Term of Criterion Conclusion of Test Yields Data Normality Kolmogorov- Smirnov Z 0.078 Asymp. Sig. (2-tailed) score must greater than 0.05 Normal, significant score is greater than 0.05 Multicollinearity Variance Inflation Factors (VIF) 3.107 VIF score must less than 10 No Multicollinearity, the VIF value is less than a score of 10 and the tolerance value is greater than 0.1 Tolerance 0.322 Tolerance score must more than 0.1 Autocorrelation Durbin Watson (dW) 1.925 The dW value must be between the dU and (4-dU) scores No autocorrelation, the dU score is 1.723 and (4-dU score is 2.277) is betwixt than both of range scores Source: Data Processing (2021) The data processing results above show that residual scores have a significance level greater than 0.05 (0.078 > 0.05), so it is concluded that the research data is normally distributed. VIF score less than 10 viz. 3.107 with a tolerance score greater than 0.1, there is no multicollinearity. Furthermore, the dW score is between the provisions of dU to 4-dU, meaning that no autocorrelation is found in the regression model in this study. Hypothesis Test Hypothesis testing was utilized to compute how much influence Service Quality and Product Quality have towards Customer Satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. Correspondence to : uswatunc@unpam.ac.id Received: 30 December 2021 Accepted: 8 February 2022 Published: 1 June 2022 JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Vol.24, No. 2, 2022, pp. 1 - 8 Published online in http://jos.unsoed.ac.id/index.php/jame ISSN: 1410-9336 / E-ISSN: 2620-8482 Table 3. Summary of Hypothesis Results Testing Point Yields Earning | Coefficient | F-Scores Significant Score Conclusion of Test Yields Determination of Coefficients R-Square score 0.757 - Has a strong contribution in explaining predictive variables (greater than 0.6) t-Tests Constant X1 X2 0.668 0.109 0.336 0.630 0.059 0.000 H1 Rejected H2 Accepted F-Tests dF 1;2 (2; 108) 167.955 0.000 H3 Accepted Source: Data Processing (2021) The data processing results above that it produces an equation of the multiple linear regression model as follows: Y = 0.668 + 0.109X1 + 0.336 X2 + e Based on the regression model above, it concluded into several things, i.e.: (1) The constant value of 0.668 indicates that if the Service Quality (X1) and Product Quality (X2) is 0, then the Customer Satisfaction (Y) value is 0.668; (2) The regression coefficient of the Service Quality variable (X1) of 0.109 is positive indicating that there is a unidirectional relationship between the Customer Satisfaction variable and Service Quality, meaning that if the value of the Service Quality variable increases by 1 unit, then the value of Customer Satisfaction increases by 0.109; and (3) The regression coefficient of the Product Quality variable (X2) of 0.336 is positive indicating that there is a unidirectional relationship between the variable customer satisfaction and product quality. It means that if the value of the product quality variable increases by 1 unit, customer satisfaction increases by 0.336. Discussion The results of processing the t-statistical test data on service quality obtained a significance score of 0.059 (more than 0.05) which means that it has no significant role on customer satisfaction with a coefficient score of only 10.9 percent. The findings of these results are not in line with previous research conducted by (Mahsyar & Surapati, 2020) in the context of service quality to restaurant customers in Samarinda, but in line with research (Rita, Oliveira, & Farisa, 2019) which did not explain its relationship to customer service to online retailer sites. Therefore, this condition is comprehended that the service quality does not necessarily directly impact increasing customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang to meet customer expectations, other factors including long-term mutually beneficial relationships with the corporate must also be considered considering that customer satisfaction is formed in a processor time that is not short. The results of processing the t-statistical test data on product quality obtained a significance score of 0.000 (less than 0.05), which has significant implications on customer satisfaction with a coefficient score of 33.6 percent. The findings of these results are in line with previous research conducted by (Khoironi, Syah, & Dongoran, 2018) in product design that differentiates from others in terms of serviceability, perceived quality, durability, and aesthetics (Hoe & Mansori, 2018). Therefore, this condition is comprehended that the product quality inevitably directly impacts increasing customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang specifically tends to describe durability, reliability, accuracy, ease of operation, product repair, and other product attributes. The results of processing the F-statistical test data on service and product quality obtained a significance score of 0.000 (less than 0.05), which has significant implications on customer satisfaction with a determination of coefficients score of 75.7 percent. The findings of these results mean that the contribution of both factors has substantial importance on customer satisfaction. CONCLUSION The conclusion of the research aims to specifically look at the role of service quality and product quality to increase customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang significantly impacts the test results simultaneously with a contribution of 75.7 percent. Still, in partial testing, only product JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI , Vol. 24, No. 2, 2021, pp. 1-8 quality factors have a role in increasing customer satisfaction at PT Iwatani Industrial Gas Indonesia Marketing Area Tangerang. Suggestions for this research include: (1) Product quality specifically on performance indicators gets a perception that is less perceived by the respondents so that the leadership of PT Iwatani Industrial Gas Indonesia Marketing Area Cikupa Tangerang must sell products according to the characteristics of the core product and diversification apart from the core product as expected. 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