2 research outputs found
Impact of Service Quality and Product Quality on Customer Loyalty Through Customer Satisfaction on UMKM in the Field Kota Medan
No full textThis study aims to determine and analyze the effect of service quality and product quality on customer loyalty through customer satisfaction in MSMEs in Medan City, namely in the coffee shop business. The research method used is a survey with data collection techniques using an online questionnaire which obtained a sample of 100 respondents through judgment sampling. The data in this study were analyzed using SmartPLS software. The results showed that service quality has no significant effect on customer loyalty, product quality has a significant effect on customer loyalty, service quality has a significant effect on customer satisfaction, product quality has a significant effect on customer satisfaction, customer satisfaction has a significant effect on customer loyalty, service quality through customer satisfaction has no significant effect on customer loyalty, product quality through customer satisfaction has a significant effect on customer loyalty.
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Approaches and critiques of Positive Accounting Theory (PAT) and Normative Accounting Theory (NAT) : a literature review
No full textPositive Accounting Theory (PAT) is an accounting theory that aims to explain and predict accounting practices carried out by companies. This theory emerged as an alternative to the normative approach which emphasizes more on what accountants should do in presenting financial information. However, PAT also received criticism related to the assumptions used in this theory. Therefore, this paper aims to review how the approach and criticism of PAT. The method used in this research is Systematic Literature Review (SLR) which is conducted by identifying, assessing, and interpreting all available research evidence regarding approaches and criticisms of PAT. The sources used in this paper are articles, books, and journals related to Positive Accounting Theory (PAT) and the criticisms raised against it. The results show that PAT has developed into a science that can be used to explain the choice of methods to be used by managers and other constituents of financial statements that can be used for decision making. However, PAT has also been criticized including issues related to research methods, methodology, and the basic assumptions underlying the theory. In conclusion, Positive Accounting Theory (PAT) has had a significant impact on accounting practice, but keep in mind that this theory also has limitations and has been criticized by some parties. This paper provides an in-depth insight into the approaches and criticisms of Positive Accounting Theory (PAT), as well as highlighting the importance of critical evaluation of accounting theory in the development of accounting science as a whole
