The purpose of the research is to examine the perception of customer service. Importance Performance Analysis (IPA) used to determine the relationship between importance and quality performance of attributes. The Kano Model is trying to classify groups of attributes. The goal of combining these approaches is to recognize that service attributes that need to increase customer satisfaction and retain characteristics to maintain customer satisfaction. This research uses the service quality aspect of Gronross as defined in 23 service attributes. The study was carried out in restaurants with 23 customer service characteristics assessed by customers. The integration of the two methods resulted in fourteen service attributes which had to be improved.

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Penelitian ini bertujuan untuk mengevaluasi penerapan PSAK 69 terhadap perlakuan akuntansi atas aset biologis pada perusahaan sawit di PT X di Kalimantan Timur. Permasalahan dalam penelitian ini adalah bahwa penerapan PSAK 69 ini telah mengubah metode perlakuan akuntansi atas aset biologis dari biaya historis ke nilai wajar sehingga dapat menimbulkan metode valuasi yang berbeda dan kurangnya komparabilitas laporan keuangan. Penelitian ini dirancang menggunakan metode studi kasus dengan pendekatan kualitatif. Instrumen penelitian yang digunakan dengan teknik wawancara dan penelaahan dokumen. Analisis data dilakukan dengan menggunakan pendekatan analisis kualitatif deskriptif. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas aset biologis milik PT X telah sesuai dengan PSAK 69. Perbedaan perlakuan akuntansi aset biologis pada perusahaan sawit setelah penerapan PSAK 69 adalah dengan adanya pengakuan atas produk agrikultur tandan buah segar (TBS) yang belum dipanen. Hasil penelitian juga menemukan belum adanya pedoman khusus yang mengatur penilaian aset biologis sehingga dapat mengakibatkan metode penilaian yang berbeda-beda.

Human needs consist of primary, secondary, and tertiary needs. In primary needs, the house is one of the most critical primary needs in supporting one’s life. However, not all residents in Indonesia can meet these needs. Therefore, the government provides subsidized housing ownership programs for people with low income. This study aims to propose a decision support system in determining the proper housing subsidy recipients. The method used in weighting is Analytic Hierarchy Process (AHP). Previous research was still limited to the selection of subsidized housing for developers and potential buyers. This method is projected to provide results in the form of a priority sequence of alternative solutions based on test results. The results were considered capable of providing a better solution for selecting prospective recipients of the housing subsidy program.