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Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) for Freshwater Lobster Cultivating SMEs in Tanjung Morawa District Andri Irawan; Laylan Syafina; Yenni Samri Juliati Nasution
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4935

Abstract

Accounting standards for financial entities without public accountability (SAK-ETAP) Facilitate MSMEs in preparing financial reports. This study analyzes MSME actors in recording financial reports based on SAK-ETAP. The method in this study uses a qualitative method and the method of analysis used is descriptive. The sample in this study is the perpetrators of SMEs in freshwater lobster cultivation in the Tanjung Morawa sub-district. The results of the study show that the recording and preparation of financial reports carried out by the MSME managers of Freshwater Lobster Cultivation in Tanjung Morawa District are not in accordance with SAK-ETAP. It is suggested to the DSAK (Financial Accounting Standards Board) that there is a need for supervision that functions to supervise and evaluate the implementation of SAK-ETAP for MSME actors to make it easier for business actors to organize and plan their business according to SAK-ETAP principles and Islamically according to the rules of Al-Qur’an Surah Al-Baqarah verse 282.
The Analysis of the Role of Electronic Word of Mouth (E-WOM) in Increasing the Number of Customers at Bank Sumut Syariah KCP Rantauprapat Mei Linda Ritonga; Yenni Samri Juliati Nasution; Muhammad Ikhsan Harahap
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 1 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i1.578

Abstract

The increasingly competitive development of the business world means that Bank Sumut Syariah must make efforts to carry out promotions to introduce its products to the public in an effective way. One strategy to increase the number of customers is to utilize Electronic Word of Mouth (E-WOM) which is considered an effective promotional strategy to increase the number of customers. The aim of this research is to find out the role of Electronic Word of Mouth (E-WOM) in increasing the number of customers at Bank Sumut Syariah KCP Rantauprapat. The research method used in this research is a descriptive-qualitative method with literature study and the types of data used are primary and secondary data. Primary data acquisition was carried out using the interview method and secondary data in the form of supporting documents and previous research relevant to this research. The results obtained from this research are that the E-WOM indicator plays a very important role in attracting customers' interest in using Bank Sumut Syariah KCP Rantauprapat products. What plays the most role in attracting customer interest is the content indicator where customers obtain information and education from content published through the company's social media. E-WOM Bank Sumut Syariah was formed from comments submitted by customers on the Bank Sumut Syariah KCP Rantauprapat website which can be accessed by anyone who wants to get further information about Bank Sumut Syariah KCP Rantauprapat.