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Journal : JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP

Pencatatan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas (SAK ETAP) Pada Usaha Mikro Kecil Menengah (UMKM) di Bidang Jasa Pristiana Widyastuti
JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Vol 1, No 1 (2017): Journal for Business and Entrepreneurship
Publisher : JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP

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Abstract

This study aimed to analyze the application of Financial Accounting Standards For Entities Without Public Accountability (SAK-ETAP) financial records on Micro, Small and Medium Enterprises (SMEs) in the field of services. SAK-ETAP is the financial standards that facilitate SMEs in preparing and presenting financial statements. Financial reports used by SMEs as information to investors and creditors to obtain business funding. The information can also be used as a reference for business tax reporting. This research is a descriptive study using a qualitative approach to SMEs in the field od services namely Bimbingan Belajar Disciple Course (Dis-Co). The study was conducted through qualitative data analysis developed by Milles and Huberman namely data reduction, data models and conclusions or verification. Data is collected by observation and in-depth interviews to stakeholders. The results showed that financial records are still done simply due to lack of knowledge of owner for the purpose, benefits and stage of preparation of financial statements based SAK-ETAP. Based on the research results, there should be counseling the application of financial report based on SAK-ETAP for SMEs. Keyword: Accountinng, SAK-ETAP, Financial Report, SMEs, Services
Pengaruh E-Procurement, Kualitas Produk Terhadap Keputusan Pembelian Dimoderasi Oleh Pelayanan Purna Jual Studi Pada Produk Smartkey & Smartlock Di Pt Netwave Maju Abadi. Pristiana Widyastuti; Mochammad Angga Prasetyo
JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP Vol 3, No 2 (2019): Journal For Business and Entrepreneurship
Publisher : JOURNAL FOR BUSINESS AND ENTREPRENEURSHIP

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Abstract

This study aims to examine the effect of e-procurement, product quality on purchasing decisions moderated by after-sales service, studies on smartkey and smartlock products at PT Netwave Maju Abadi. The unit of analysis in this study is the customer of PT Netwave Maju Abadi. The population in this study were customers who purchased the product and purchased the smartkey and smartlock at PT Netwave Maju Abadi with a sample of 60 respondents. The sampling method in this study uses a Purposive sampling technique with special characteristics in accordance with the research objectives. The type of data used is primary data using a questionnaire which is filled directly by the respondent and then processes the data using Partial Least Square (PLS). The statistical results of the research data show (X1) e-procurement has no significant effect on purchasing decisions, whereas (X2) product quality, (Z) after-sales service has a positive and significant effect on (Y) purchasing decisions, while service moderation after-sales of e-procurement and product quality have no significant effect.Keywords : E-Procurement, Product Quality, Purchase Decision, After Sales Service.