Peran Kualitas Layanan dan Harapan Pelanggan terhadap Kepuasan melalui Nilai yang Dirasakan

https://doi.org/10.35912/jakman.v6i4.4898
Published: Sep 26, 2025

Abstract:

Purpose: Customer satisfaction is a critical benchmark in assessing the performance of state-owned enterprises (SOEs) as it represents public trust and long-term service sustainability. In the electricity sector, performance is measured not only by technical indicators but also by the ability to fulfill customer expectations and deliver perceived value.

Methodology/Approach: The research employed a quantitative explanatory design, surveying 249 customers of PLN UP3 Bandung who had used the contact center service within the last six months, selected using purposive sampling. Data validity and reliability were tested with SPSS, while hypothesis testing and structural modeling were conducted using SEM-PLS with SmartPLS.

Results/Findings: The analysis demonstrates that service quality has a strong and significant influence on perceived value and satisfaction (0.688). Customer expectations also positively affect perceived value (0.241). Moreover, perceived value mediates the influence of both variables on customer satisfaction, with a path coefficient of 0.823. These findings led to the formulation of five strategic initiatives aimed at strengthening customer interaction and improving satisfaction levels at PLN UP3 Bandung.

Conclusions: The study concludes that enhancing service quality and aligning with customer expectations directly and indirectly increases satisfaction through perceived value. Strengthening perceived value contributes to customer loyalty, trust, and sustainable service delivery.

Limitations: The study is limited to one PLN regional unit and a short data collection period.

Contribution: This research provides practical insights for PLN in optimizing service strategies and enriches academic discussions on the mediating role of perceived value in shaping satisfaction.

Keywords:
1. Customer Expectations
2. Perceived Value
3. Customer Satisfaction
4. Public Service
5. E-Service Quality, Consumer Satisfaction, Blibli.com
Authors:
1 . Izza Nur Lathifa Siregar
2 . Nanda Ravenska
3 . Laksmi Fitriani
4 . Susi Susanti Tindaon
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How to Cite
Siregar, I. N. L., Ravenska, N., Fitriani , L., & Tindaon, S. S. . (2025). Peran Kualitas Layanan dan Harapan Pelanggan terhadap Kepuasan melalui Nilai yang Dirasakan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(4), 1137–1152. https://doi.org/10.35912/jakman.v6i4.4898
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Issue & Section
Vol. 6 No. 4 (2025): September
Articles
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References

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    Kusumah, E. P. (2024). Metode penelitian bisnis: analisis data melalui spss dan smart-pls: Deepublish.

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    Maharani, D. K. (2025). Pengaruh Faktor Keuangan dalam Profitabilitas Terhadap Harga Saham Perbankan Digital 2021 – 2023. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(3), 569-584. doi:10.35912/jakman.v6i3.4112

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    Rese, A., & Witthohn, L. (2025). Recovering customer satisfaction after a chatbot service failure – The effect of gender. Journal of Retailing and Consumer Services, 84, 104257. doi:http://dx.doi.org/10.1016/j.jretconser.2025.104257

    Salamatun Asakdiyah, S., Ridwan Hakiki, S., & Hetty Karunia Tunjungsari, S. (2023). Kepuasan Pelanggan di Era Digital: Strategi untuk mempertahankan loyalitas pelanggan jangka panjang: Takaza Innovatix Labs.

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    Tirtana, D., & Rahmadhani, S. (2025). The Role of Employee Recovery Performance on Service Recovery Performance and Quality of Service. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(3), 555-567. doi:10.35912/jakman.v6i3.4121

    Tjiptono, F., & Diana, A. (2022). Manajemen dan Strategi Kepuasan Pelanggan: Penerbit Andi.

    Tukiran, M., Tan, P., & Sunaryo, W. (2021). Obtaining customer satisfaction by managing customer expectation, customer perceived quality and perceived value. Uncertain Supply Chain Management, 9(2), 481-488. doi:https://doi.org/10.5267/j.uscm.2021.1.003

    Uzir, M. U. H., Al Halbusi, H., Thurasamy, R., Hock, R. L. T., Aljaberi, M. A., Hasan, N., & Hamid, M. (2021). The effects of service quality, perceived value and trust in home delivery service personnel on customer satisfaction: Evidence from a developing country. Journal of Retailing and Consumer Services, 63, 102721. doi:https://doi.org/10.1016/j.jretconser.2021.102721

    Wibawa, T., & Wijaya, S. (2024). Pengaruh Promosi, Harga, Dan Kepuasan Terhadap Loyalitas Pelanggan E-Commerce Shopee. Reviu Akuntansi, Manajemen, Dan Bisnis, 4(1), 95-105. doi:https://doi.org/10.35912/rambis.v4i1.3109

    Zeithaml, V. A. (1988). Consumer perceptions of price, quality, and value: a means-end model and synthesis of evidence. Journal of marketing, 52(3), 2-22. doi:https://doi.org/10.1177/002224298805200302

  1. Anggetha, D. A. (2024). Pengaruh Kualitas Layanan dan Citra Merek Terhadap Kepuasan Pelanggan dan Niat Pembelian Sewa Kost di Singgahsini Mamikos. Universitas Islam Indonesia. Retrieved from https://dspace.uii.ac.id/handle/123456789/dspace.uii.ac.id/123456789/52036
  2. Aripin, Z. (2023). A The Influence of Customer Expectations on Bank Service Performance and Bank Customer Satisfaction and its Effect on Customer Trust. KRIEZ ACADEMY: Journal of development and community service, 1(1), 1-14.
  3. Asawawibul, S., Na-Nan, K., Pinkajay, K., Jaturat, N., Kittichotsatsawat, Y., & Hu, B. (2025). The influence of cost on customer satisfaction in e-commerce logistics: Mediating roles of service quality, technology usage, transportation time, and production condition. Journal of Open Innovation: Technology, Market, and Complexity, 11(1), 100482. doi:https://doi.org/10.1016/j.joitmc.2025.100482
  4. Chairunnisah, F. W., Maulana, A., & Shihab, M. S. (2024). Pengaruh Harga yang Dipersepsikan, Kualitas Layanan, dan Citra Perusahaan terhadap Loyalitas Pelanggan: Studi Kasus di PT. Evergreen Shipping Agency Indonesia Palembang. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(1), 117-133. doi:https://doi.org/10.35912/jakman.v6i1.3662
  5. Fornell, C., Johnson, M. D., Anderson, E. W., Cha, J., & Bryant, B. E. (1996). The American customer satisfaction index: nature, purpose, and findings. Journal of marketing, 60(4), 7-18. doi:https://doi.org/10.1177/002224299606000403
  6. Hair, J., & Alamer, A. (2022). Partial Least Squares Structural Equation Modeling (PLS-SEM) in second language and education research: Guidelines using an applied example. Research Methods in Applied Linguistics, 1(3), 100027. doi:https://doi.org/10.1016/j.rmal.2022.100027
  7. Hartawan, H., Karim, S., & Hasrul, H. (2023). A STUDY ON THE EVALUATION OF USER SATISFACTION WITH PREPAID AND POSTPAID ELECTRICITY SERVICES IN BIMA CITY. Journal of Electrical Engineering and Informatics, 1, 1-5. doi:http://dx.doi.org/10.59562/jeeni.v1i1.423
  8. Kusumah, E. P. (2024). Metode penelitian bisnis: analisis data melalui spss dan smart-pls: Deepublish.
  9. Lestari, W. F., Isnurhadi, I., & Maulana, A. (2025). Pengaruh Kualitas Sistem Kualitas Layanan dan Pemasaran Relasional terhadap Loyalitas Pengguna BSB Mobile pada Bank Sumsel Babel Syariah Palembang dengan Kepuasan Pengguna sebagai Variabel Intervening. Jurnal Akuntansi, Keuangan, Dan Manajemen, 6(1), 295-314. doi:https://doi.org/10.35912/jakman.v6i1.4217
  10. Maharani, D. K. (2025). Pengaruh Faktor Keuangan dalam Profitabilitas Terhadap Harga Saham Perbankan Digital 2021 – 2023. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(3), 569-584. doi:10.35912/jakman.v6i3.4112
  11. Mehrabian, A., & Russell, J. A. (1974). An approach to environmental psychology: the MIT Press.
  12. Morgeson III, F. V., Hult, G. T. M., Sharma, U., & Fornell, C. (2023). The American customer satisfaction index (ACSI): A sample dataset and description. Data in Brief, 48, 109123. doi:https://doi.org/10.1016/j.dib.2023.109123
  13. Nguyen, D. T., Hoang, T. G., Phi, N. T. M., & Truong, T. H. H. (2023). Do ESG ratings mediate the relationship between board gender diversity and firm financial performance? Evidence from the US Market. The Economics and Finance Letters, 10(2), 163-171. doi:https://doi.org/10.18488/29.v10i2.3396
  14. Nguyen, N. X., Tran, K., & Nguyen, T. A. (2021). Impact of service quality on in-patients’ satisfaction, perceived value, and customer loyalty: A mixed-methods study from a developing country. Patient preference and adherence, 2523-2538. doi:https://doi.org/10.2147/PPA.S333586
  15. Parasuraman, A., Zeithaml, V. A., & Malhotra, A. (2005). ES-QUAL: A multiple-item scale for assessing electronic service quality. Journal of service research, 7(3), 213-233. doi:https://doi.org/10.1177/1094670504271156
  16. Rese, A., & Witthohn, L. (2025). Recovering customer satisfaction after a chatbot service failure – The effect of gender. Journal of Retailing and Consumer Services, 84, 104257. doi:http://dx.doi.org/10.1016/j.jretconser.2025.104257
  17. Salamatun Asakdiyah, S., Ridwan Hakiki, S., & Hetty Karunia Tunjungsari, S. (2023). Kepuasan Pelanggan di Era Digital: Strategi untuk mempertahankan loyalitas pelanggan jangka panjang: Takaza Innovatix Labs.
  18. Sugiyono, D. (2013). Metode penelitian pendidikan pendekatan kuantitatif, kualitatif dan R&D.
  19. Supriyanto, A., Wiyono, B. B., & Burhanuddin, B. (2021). Effects of service quality and customer satisfaction on loyalty of bank customers. Cogent Business & Management, 8(1), 1937847. doi:https://doi.org/10.1080/23311975.2021.1937847
  20. Tirtana, D., & Rahmadhani, S. (2025). The Role of Employee Recovery Performance on Service Recovery Performance and Quality of Service. Jurnal Akuntansi, Keuangan, dan Manajemen, 6(3), 555-567. doi:10.35912/jakman.v6i3.4121
  21. Tjiptono, F., & Diana, A. (2022). Manajemen dan Strategi Kepuasan Pelanggan: Penerbit Andi.
  22. Tukiran, M., Tan, P., & Sunaryo, W. (2021). Obtaining customer satisfaction by managing customer expectation, customer perceived quality and perceived value. Uncertain Supply Chain Management, 9(2), 481-488. doi:https://doi.org/10.5267/j.uscm.2021.1.003
  23. Uzir, M. U. H., Al Halbusi, H., Thurasamy, R., Hock, R. L. T., Aljaberi, M. A., Hasan, N., & Hamid, M. (2021). The effects of service quality, perceived value and trust in home delivery service personnel on customer satisfaction: Evidence from a developing country. Journal of Retailing and Consumer Services, 63, 102721. doi:https://doi.org/10.1016/j.jretconser.2021.102721
  24. Wibawa, T., & Wijaya, S. (2024). Pengaruh Promosi, Harga, Dan Kepuasan Terhadap Loyalitas Pelanggan E-Commerce Shopee. Reviu Akuntansi, Manajemen, Dan Bisnis, 4(1), 95-105. doi:https://doi.org/10.35912/rambis.v4i1.3109
  25. Zeithaml, V. A. (1988). Consumer perceptions of price, quality, and value: a means-end model and synthesis of evidence. Journal of marketing, 52(3), 2-22. doi:https://doi.org/10.1177/002224298805200302