Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Influence Of The Quality Of Financial Reports Of The UMKM As well as prospects For The Implementation of SAK ETAP Teti Rahmiati Harahap
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 1 No 4 (2022): IJHESS-FEBRUARY 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (554.291 KB) | DOI: 10.55227/ijhess.v1i4.115

Abstract

This research is to test the influence of financial statements of UMKM on the level of credit received UMKM, as well as the prospects of the implementation of SAK Entities Without Public Accountability (SAK ETAP) in 2011 to increase the quality of financial statements of UMKM. The Data in this study were obtained from the questionnaire with the respondent UMKM entrepreneurs residing in the territory of Surabaya, Gresik, and several other areas on the island of Java. Respondents were 50 of the sample in this study. The results of this study shows that the quality of financial reports of UMKM tidakberpengaruh to the amount of the credit received UMKM, this is due to the low quality of the financial statements of UMKM so that the banks still doubt the relevance and reliability of the quality of its financial reports. The prospect of the implementation of SAK ETAP to improving the quality of financial statements to the extent this is still facing constraints due to the still low level of understanding of the SME entrepreneurs over the SAK ETAP such
ANALISIS PERANAN KUALITAS PELAYANAN DALAM MENINGKATKAN KEPUASAN LAYANAN PADA DINAS PENCEGAH DAN PEMADAM KEBAKARAN KOTA MEDAN TETI RAHMIATI HARAHAP
JURNAL ILMIAH KOHESI Vol 5 No 4 (2021): JURNAL ILMIAH KOHESI
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The concept of service quality related to satisfaction is determined by five elements commonly known as service quality"RATER" (responsiveness, assurance, tangible, empathy and reliability). The concept of rater service quality is essentially toform the attitudes and behaviors of service developers to provide a strong and basic form of service, in order to get anassessment in accordance with the quality of service received. The essence of the concept of service quality is to show allforms of actualization of service activities that satisfy people who receive services in accordance with responsiveness, fosterthe existence of assurance, show physical evidence (tangible) that can be seen, according to empathy (empathy) frompeople who provide services in accordance with their reliability (reliability) carrying out service tasks provided consequentlyto satisfy those who receive services. Based on the core of the concept of service quality "RATER" most work organizationsthat make this concept as a reference in applying the actualization of services in their work organizations, in solving variousforms of gaps (gaps) over various services provided by employees in meeting the demands of community services.Actualization of the concept of "RATER" is also applied in the application of the quality of service of employees bothgovernment and non-government employees in improving their work performance.