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All Journal REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Kompleksitas: Jurnal Ilmiah Manajemen, Organisasi, dan Bisnis
Hadi Purwanto
INSTITUT TEKNOLOGI DAN BISNIS SWADHARMA
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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IMPLEMENTASI AKUNTANSI PADA UMKM SERTA IMPLIKASINYA TERHADAP KUALITAS INFORMASI DAN PENGAMBILAN KEPUTUSAN Hadi Purwanto; Rita Rita
REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Vol 2, No 2 (2021): REMITTANCE DESEMBER 2021
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/remittance.vol2no2.122

Abstract

The purpose of the study was to obtain an overview of the accounting practices applied to CV. X and knowing the reasons behind its implementation and knowing the implications of the application of these accounting practices on the quality of information produced by CV. X . This research is a type of qualitative research with a case study approach. The subjects in this study are medium-scale MSMEs in the Pasuruan area which are engaged in the concentrate block industry. Sources of data used in this study are secondary and primary data. Data collection methods used include observation, interviews, documentation of literature studies and Web studies. This study uses a descriptive technique to analyze the data. The results of this study stated that accounting practices in CV. X. has not fully referred to SAK ETAP. Although it has been able to prepare a number of financial reports according to the mandate of ETAP, CV.X has not been able to implement accounting according to standards properly. This is based on various factors including the environment, the lack of competence of the company's human resources, weaknesses in the company's control system and the lack of rules and regulations from the government. As a result, the company failed to meet the qualitative requirements of information quality. However, this does not affect the company to produce quality information. Poor accounting practices at CV.X apparently did not significantly affect the decision-making process.
UPAYA PENINGKATAN KEPUASAN PELANGGAN TERHADAP PELAYANAN PADA BMT MEKAR DA’WAH SERPONG Hadi Purwanto; Amirul Wicaksono; Gisa Ramadhani
KOMPLEKSITAS: JURNAL ILMIAH MANAJEMEN, ORGANISASI DAN BISNIS Vol 12, No 1 (2023): KOMPLEKSITAS EDISI JUNI 2023
Publisher : ITB Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/kompleksitas.vol12no1.355

Abstract

BMT Mekar Da'wah always strives to be honest in partnering and professional in work. BMT Mekar da'wah strives to be able to help and assist others in material or non-material forms. In this Sharia cooperative, the contracts applied are Mudharabah, musyarakah, and murabahah contracts and for deposits applied are Wadiah deposits. This study aims to analyze the operational standards used by front liners in serving cooperative customers to increase customer satisfaction through the company's commitment to running SOPs well. The research method used is descriptive qualitative by collecting data through interviews with the BMT Mekar Da'wah Serpong manager. The results of the study show that BMT Mekar Da'wah Serpong has met the standards, both in-store atmosphere and out-store atmosphere so that they are considered to have met service quality standards. Cooperative members in general are very satisfied with the quality of service from BMT Mekar Da'wah Serpong, this can be seen from the level of conformity of satisfaction after they compare the perceived performance with the expected performance that meets service quality standards.BMT Mekar Da‟wah selalu berupaya untuk jujur dalam bermitra dan professional dalam bekerja. BMT Mekar da‟wah berusaha untuk bisa menolong dan membantu sesama dalam bentuk materi ataupun non materi. Pada koperasi syariah ini akad yang diterapkan adalah akad Mudharabah, musyarakah, murabahah dan untuk simpanan yang diterapkan pada BMT Mekar Da‟wah yaitu simpanan Wadiah. Penelitian ini bertujuan untuk menganalisis standar operasional yang digunakan oleh frontliner dalam melayani nasabah koperasi dalam upaya meningkatkan kepuasan pelanggan melalui komitmen perusahaan untuk menjalankan SOP dengan baik. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui wawancara kepada manager BMT Mekar Da‟wah Serpong. Hasil penelitian menunjukan bahwa BMT Mekar Da‟wah Serpong ini sudah memenuhi standar, baik dari in-store atmosphere ataupun out-store atmosphere sehingga dianggap telah memenuhi standar kualitas pelayanan. Para anggota koperasi secara umum sudah merasa sangat puas terhadap kualitas pelayanan dari BMT Mekar Da‟wah Serpong, hal ini dapat dilihat dari tingkat kesesuaian kepuasan setelah mereka membandingkan kinerja yang dirasakan dengan kinerja yang diharapkan sudah memenuhi standar kualitas pelayanan.
Co-Authors Amirul Wicaksono Gisa Ramadhani Rita Rita