Abstract:The purpose of the study was to determine the Quality of Service affecting Prepaid Electricity Customer Satisfaction in North Gunungsitoli District, Gunungsitoli City, to realize this goal, data collection techniques were…
e carried out by distributing questionnaires to respondents of prepaid electricity customers. This type of research is quantitative based on obtaining data in the form of numbers obtained by distributing questionnaires. From the results of the hypothesis test (t test) it was found that the accepted hypothesis was ha, where there was an influence of service quality on prepaid electricity customer satisfaction in North Gunungsitoli District, Gunungsitoli City, and from the results of the Determination coefficient test obtained a value of 71.1%. This can be interpreted that the satisfaction of Prepaid Electricity customers in North Gunungsitoli District, Gunungsitoli City is influenced by service quality by 71 percent. Based on the results of the T Variable X test of service quality, a calculated value = 7.515 was obtained with a signification level of 0.000. Using a signification limit of 0.05 we get a table t of 1.697. Which signifies that tcount > t table, which means Ho rejected Ha accepted.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:ChatGPT has attracted considerable media and academic attention as one of the latest developments. It has the ability to generate answers to questions and perform other language-related tasks with exceptional accuracy. This…
his is due to its extensive training set, which closely resembles human-produced texts. Many researchers consider ChatGPT to be an interesting tool for improving students' language and knowledge skills, as well as their problem-solving and communication skills. The study discussed some perceptions of the merits of ChatGPT on English student with each representative answering or filling a questionnaire containing their views or responses to ChatGPT conversations using a quantitative descriptive method. It is hoped that the study can learn how English education students feel using small talk, whether it is having a good effect on their performance or whether it is adversely affecting their performance in college. The results of correlation analysis show patterns of relationships between different variables. There is no linear relationship between the level of agree and strongly disagree, but there is a strong and negative correlation between the level of disagree and strongly agree. meanwhile, a strong positive relationship was observed between neutral and strongly disagree levels.