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Natasya Audia Safitri; Siti Nurrahmah; Salahudin Salahudin; Ibnu Sina; Resti Restika +3 more

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Teknik Indonesia

Real work lecture is one of the activities that aims to increase student participation in assisting community development, especially in the social and religious fields. This article discusses efforts to optimize social and religious activities in Muara Laung II Village through the KKN program. This activity involves students in various work programs and religious guidance in accordance with the needs of the local community. The results of this program show an increase in community participation in social and religious activities, an improvement in the quality of life, and an awareness of the importance of developing local potential. Optimization of this activity is expected to become a sustainable model of village community empowerment, with a positive impact on the social and spiritual welfare of the Muara Laung II community.

Elda Ermawati; Hanida Hanida; Muhammad Nasir; Novita Ariani; Salaras Wita +1 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

Rahmatia Muhsin; Rosman Ilato; Irawaty Igirisa

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Quality of Public Service in Issuing Birth Certificates at the Population and Civil Registration Office of Gorontalo City. Undergraduate Thesis. Bachelor's Degree Program in Public Administration, Universitas Negeri Gorontalo. The Principal Supervisor: Dr. H. Rosman Ilato, M.Pd. The Co-supervisor. Dr. Irawaty Igirisa, M.Si. This study aims to evaluate and analyze public service quality in issuing birth certificates at the Population and Civil Registration Office of Gorontalo City. The study was conducted by assessing the service through the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. Furthermore, it was conducted using a qualitative research method, utilizing observation, interview, and documentation data collection techniques. The findings reveal that the overall quality of public service, specifically within the Population and Civil Registration Office of Gorontalo City, assessed across five dimensions, are as follows: Tangibles are found to be lacking in facilities and infrastructure, such as seating, parking space, additional computers, and other informational media beneficial to the public. Reliability is noted as a concern, as staff are unable to provide accurate timelines for document processing. Responsiveness is adequate, with staff demonstrating a responsive attitude toward serving the public. Assurance remains suboptimal due to issues with service timeliness, and empathy is adequately demonstrated, with staff maintaining courteous interactions. Based on this analysis, it can be concluded that the quality of public service in the issuence of birth certificate at the Population and Civil Registration Office of Gorontalo City is not yet optimal. The researcher suggests that future improvements in facilities and infrastructure, along with enhanced staff performance, will lead to more efficient and reliable document issuance, reducing the need for repeated follow-ups by the public.

Cynthia Reidha Purwanty; Wawan Gunawan; Indra Kristian

Jurnal MIMBAR ADMINISTRASI 2024 Universitas 17 Agustus 1945

This study aims to evaluate the quality of public services in the management of Electronic Identity Cards (e-KTP) in Parongpong District. Using a descriptive qualitative method, data was obtained through direct observation and in-depth interviews with several sources, including the Parongpong District Head, the Head of Government and Public Service Section, service staff, and two service users. The findings indicate that the quality of public services at the Parongpong District Office is still not optimal. Several aspects need improvement, such as Tangibles (physical evidence), where the facilities do not meet the standards necessary to efficiently support the e-KTP process. Additionally, there is uncertainty in the completion of e-KTPs due to a shortage of blanks and technical disruptions on the server (Reliability), as well as insufficient assurance regarding service timeliness (Assurance). This study is expected to provide insights for improving e-KTP services in the future.

Iyo Iko Rasaki; Yasmirah Mandasari Saragih; Marice Simarmata

IJLS (International Journal of Law and Society) 2024 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Health services aim to maintain and improve the quality of health, as well as prevent and treat diseases in the community.This study aiming to analyze the legal certainty for health workers in health services, using the normative legal method. The data source comes from a literature review. The results of this study indicate that Law Number 17 of 2023 regarding Health brings significant changes to the legal certainty for health workers in Indonesia in terms of health services. Previously, legal certainty for health workers was spread across various separate laws. However, with the enactment of Law Number 17 of 2023, this legal protection has become more integrated and comprehensive. Updates regarding the protection of health workers include increasing the rights of health workers, including affirmation of compliance with professional standards and ethics. There are improvements in rights, salary, performance allowances, health insurance, and opportunities for self development. This protection is strengthened by giving health workers the authority to stop services if there is a violation of ethics. It is necessary to strengthen operational procedures and work standards that can be a reference for health workers in carrying out their duties, thereby reduce the risk of negligence that can result in criminal sanctions and additional regulations are also needed to ensure a fair legal mechanism for health workers in facing accusations of negligence, by considering ethics and professional aspects in their work.

Annisa Maudi Syafitri; Dira Ernawati

Demand for additional electric power increases as electricity demand increases, but the process is often hampered by obstacles in the operational workflow. The main objective of this research is to analyze operational risks in kWh addition services using the Root Cause Analysis (RCA) method using the 5 Why technique and fishbone diagram. The RCA method equipped with a fishbone diagram will produce a mapping of the causes of operational risk obstacles in the PT XYZ kWh addition service in a structured manner. In the process, the author identifies and analyzes the various risks faced, and proposes improvements aimed at improving service quality. Based on the results of the research analysis, there are two operational risks related to kWh addition, namely: the migration process of postpaid kWh meters to prepaid meters and the use of electricity by customers who exceed the contracted power. The conclusion shows that most of the operational risks come from customer behavior. Proposed improvements include increasing the frequency of inspections, proactive planning for power additions, and transparency of information to customers. The results of this report are expected to make a positive contribution to operational risk management at PT XYZ and improve customer satisfaction.

Mulya Hapenny; Maulana Maulana; Alamsyah Alamsyah

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Mulya Happenny. This study aims to get an in-depth picture of the effect on improving the performance and motivation of Bappeda employees of Penukal Abab Lematang Ilir (PALI) Regency. The place that became the object of research was the Bappeda of Penukal Abab Lematang Ilir Regency which was located on Merdeka Street, Handayani Mulya Village, Talang Ubi District. The background of the problem in this study is the decline in employee performance from 2019 to 2021. Since 2020 in PALI Regency there are many echelon 2 positions. The Head of Division at Bappeda also holds the position of Head of Service in another place. So the researchers tried to examine whether there is an effect on improving the performance and motivation of employees under these conditions. The method used is a quantitative analysis method using the SPSS v 25 application. Data collection uses a Likert questionnaire. The number of samples taken was 50 employees using the saturated sample method or using the total population. Data analysis used is validity and reliability test, classical assumption test, simple linear regression analysis, and multiple linear regression as well as t-test, F test, and coefficient of determination test (Adjusted R Square). The results of the study indicate that leadership has a varied effect on increasing employee motivation and performance. Leadership in the Infrastructure Sector on improving performance with the magnitude of the influence of 25.67%, 74.5% from the Head of the Ecososbud Sector, and 26.6% from the Head of the Program. The difference in the magnitude of the effect is also shown in the employee motivation variable, namely 27.6% from the Head of the Infrastructure Division, 25.6% from the Division Head, and 30% from the Program Head. The simultaneous influence shows that leadership will affect performance improvement by 90% and 33.4% effect on employee motivation. From the results of the study, it can be suggested to the leadership to improve the quality of good leadership and make improvements in terms of coordination and communication with subordinates.

Bashiruddin Ahmad; Haliah Haliah; Andi Kusumawati

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The transformation of public sector accounting is critical for enhancing the quality of public services. This evolution is driven by the need for greater transparency, accountability, and efficiency within government operations. Traditional accounting practices, often characterized by a focus on compliance and financial reporting, are being replaced by more comprehensive frameworks that emphasize performance measurement and management. This shift is largely influenced by globalization, technological advancements, and the increasing expectations of citizens for improved public services. By adopting modern accounting practices, public sector organizations can better align their financial management strategies with service delivery goals, thus fostering a culture of continuous improvement. Key elements of this transformation include the integration of performance indicators into accounting systems, the use of budgeting as a tool for strategic planning, and the implementation of accrual accounting. These practices facilitate more nuanced understanding of the resources used in delivering services and the outcomes achieved. Moreover, the adoption of digital technologies in accounting processes enhances data accessibility and enables real-time reporting, which supports informed decision-making. Ultimately, the transformation of public sector accounting is not merely a technical change but a fundamental shift in how public organizations operate. By focusing on outcomes and accountability, this transformation encourages  more responsive and efficient public service, thereby improving the overall quality of services provided to citizens.

Mohammad Hardiansyah; Sunarto Sunarto; Ignasius Hendrasmo

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Mohammad Hardiansyah. Strategy to Improve The Discipline of FireFighting Personnel to the Palembang Fire and Disaster Management Service. This study aims to Improve the Discipline of Fire Fighting Personnel to the Palembang Fire And Disaster Management Service. The results show that from the results of research that has been carried out it can be said that the Strategy for Increasing Discipline of Personnel Related to Fire Fighting Services to the Community at the Palembang City Fire and Disaster Management Service has not been effective because there are several indicators that have not been met from the side of external training that are not. can be followed by all personnel due to limited funds, as well as the support of facilities and facilities that are still not supported. For training activities carried out by employees, namely internal training for Levels I, II and III, while external training is held at the DKI Jakarta Fire Department in Ciracas, and has now been implemented by the Ministry of Home Affairs.  The supporting factor in this research is where the ASN development policy, as well as agency support for internal training and personal motivation are the main and important things, although in the future there will need to be other improvements. In addition, the existence of rewards and punishments is also a motivation to improve work discipline. Improving the quality of work is apart from the quality of personnel, also in terms of improving supporting facilities and infrastructure, currently the facilities owned are still not in accordance with the needs, so this is the inhibiting factor in this research. Then a lot of fire fighting equipment is still lacking, be it hoses, pumps, for reasons of budget constraints, of course this triggers the fire fire operation process

Imam Sufardi; Sunarto Sunarto; Muhammad Abduh

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Imam Sufardi Sunaryo, Evaluation of Personnel Performance in Efforts to Overcome Fire Incidents (Case Study of the Kemuning Command Post at the Palembang City Fire and Disaster Management Service). This study aims to analyze the performance of personnel in disaster management efforts (Case Study of the Kemuning Command Post at the Palembang City Fire and Disaster Management Office). The study used qualitative methods with data collection, namely observation, interviews and documentation. The results of the study indicate that the personnel have tried to do a good job in accordance with the SOP or applicable regulations, but on the other hand the personnel also continue to learn and practice in self-development and personal quality improvement by improving the quality of individuals which are expected to have an impact on the institution in service to public. The firefighters, especially the kemuning post, have done a good job, where the fact is that from time to time the personnel continue to learn and make improvements to their performance, by improving the quality of service for the fire service, especially the kemuning post. Every time from year to year there are always improvements and improvements both in terms of increasing human resources with training every time, there are also improvements in terms of facilities and infrastructure that continue to be added and improved, with the aim of improving the quality of the institution's services. The result is maximum, but technical and method problems in the field, of course, there are still many gaps that must be made for improvements that should be minimized in the future. The supporting factors in this research, namely the existence of training and training attended by personnel, are an important factor to improve the performance of Pos Kemuning personnel. While the inhibiting factor is the lack of supporting facilities such as cars and others.    

Yunita Primasanti; Erna Indriastiningsih; Darsini Darsini

International Journal of Educational Research 2024 Asosiasi Riset Ilmu Pendidikan Indonesia

BRT Trans Jateng is a government mode of transportation that cannot be separated from the principle of good and quality public services for customers with disabilities. The aim of this research is to measure the effectiveness of Trans Jateng BRT services for customers with disabilities, especially in the city of Surakarta. The design of this research is to use the Fuzzy SERVQUAL method to measure the level of satisfaction of disabled customers with BRT Trans Jateng services. The sampling technique used was purposive sampling using 30 samples of disabled customers in the city of Surakarta. Here it can be seen that all of the five dimensions measured require improvement. Improvements are carried out based on the priority of the largest gap value. From the results of data processing, the first rank is the tangible dimension with a gap value of -2.0167, then the second rank is the empathy dimension with a gap value of -1.9583, the third rank is the responsiveness dimension with a gap value of -1.95, in the fourth rank is the assurance dimension with a gap value of -1.92, and the fifth rank of the reliability dimension with a gap value of -1.89

KURNIADI, EDI; Sumartono, Basuki; Wahida , Adam

Adi Widya: Jurnal Pengabdian Masyarakat 2024 Lembaga Penelitian dan Pengabdian Masyarakat

The service partner is Mr. Aris Supriyadi's Batik Kartika Business, located in Bugel Hamlet, Tirtomoyo Village, Tirtomoyo District, Wonogiri Regency, which is facing the main problems of: 1) Low product innovation due to the lack of maximum development of batik designs that can contribute to competitiveness among similar products, 2) Lack of complete equipment that supports increasing the quantity and quality of production. The implementation of this activity program, using a mentoring and training approach; In this context, the training in question is to provide some knowledge of the batik production process, the development of designs that have local distinctiveness for seven tourist attractions, and transfer of experience in exhibiting regional superior products, especially batik as a promotional event and marketing improvement. The results of the activity are an increase in knowledge about design as one of the determinants of product competitiveness, and crafters have improved skills in making designs with local potential sources of ideas. Partners have been given additional equipment in the form of stoves for stamped batik, stamp tables, and equipment for boiling/removing wax in the form of kenceng. Improved marketing through assistance in the Wonogiren Batik Festival to commemorate the 82nd Anniversary of Wonogiri Square.  

Desty Dwi Putri; Akim M.H. Pardede; Anton Sihombing

Saturnus: Jurnal Teknologi dan Sistem Informasi 2024 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Long queues at the polyclinic of RSUD RM DR Djoelham Binjai often cause inconvenience to patients and reduce service efficiency. This study aims to analyze the queuing system at the hospital's polyclinic using the Monte Carlo method, which is able to model uncertainty in patient arrivals and service times. With this method, it is expected that a more accurate picture of patient waiting time and queue performance can be obtained so that improvement measures can be identified. The data used in this simulation includes the number of patients who come and the service time in the polyclinic. Monte Carlo simulations are carried out to predict various queuing scenarios based on variations that occur in patient arrivals and service duration. The simulation results provide information related to the estimated average waiting time of patients, and the level of queue density. This study shows that the application of the Monte Carlo method is effective in providing a more measurable solution to minimize waiting time and improve service quality at the polyclinic of RM DR Djoelham Binjai Hospital. These results are expected to be a reference for hospital management in making strategic decisions related to the optimization of health services. With the average waiting time for patients in the queue is 10.59 minutes while the average patient time is 25.34 minutes.

Nur Rohman; Sugiarto, Sugiarto; Kiswantoro, Amin; Rudi Susanto, Dwiyono

Gemawisata: Jurnal Ilmiah Pariwisata 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This research aims to evaluate the governance of the Breksi Cliff Tourism destination in Yogyakarta based on the Sapta Pesona indicators. Breksi Cliff, which was originally a mining site, has developed into an attractive geological tourism destination thanks to the creative efforts of the local community. This research used a survey method by distributing questionnaires to 170 tourists who visited Tebing Breksi. The analysis was carried out using Importance Performance Analysis (IPA) to identify gaps between the level of importance and performance of Sapta Pesona indicators consisting of security, order, cleanliness, coolness, beauty, friendliness and memories. The results of the analysis show that most of the indicators are in quadrants I and II, which means they are considered important by tourists but their performance varies. Indicators such as staff knowledge, cleanliness of toilets and environmental planning are considered important and have good performance, while road access and prompt service require improvement. Based on these results, it is recommended to maintain good performance and improve aspects that have not met tourist expectations in order to improve the quality of tourism and the competitiveness of Tebing Breksi as a geological tourism destination.

Retno Dewi Prisusanti; Enggal Pratama Gumilang

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2024 Program Studi DIII Rekam Medis dan Informasi Kesehatan

Patient registration services are a crucial component in providing a positive experience for patients in healthcare facilities.This study aims to transform the outpatient registration services at RSAU Dr. M. Munir through a quality management approach, focusing on improving efficiency, data accuracy, and patient satisfaction. The methods used include initial observation, interviews, SWOT analysis, and the implementation of a pilot project involving an online registration system and staff training. The study results show that the interventions successfully reduced registration time from an average of 15 minutes to 8 minutes, improved patient data accuracy by 30%, and increased patient satisfaction levels from 65% to 85%. The evaluation also highlights the importance of regular staff training and community involvement in ensuring the success and sustainability of the changes implemented. The conclusion of this study is that effective quality management implementation can transform patient registration services into a more efficient and patient-friendly process. The recommendations include expanding the implementation of the online registration system, developing regular training programs, and enhancing supporting facilities to strengthen the patient experience. These findings are expected to contribute significantly to the development of healthcare services that focus on quality and patient satisfaction at RSAU Dr. M. Munir and other healthcare facilities.

Retno Dewi Prisusanti; Enggal Pratama Gumilang

Proceeding International Conference Of Innovation Science, Technology, Education, Children And Health 2024 Program Studi DIII Rekam Medis dan Informasi Kesehatan

Patient registration services are a crucial component in providing a positive experience for patients in healthcare facilities.This study aims to transform the outpatient registration services at RSAU Dr. M. Munir through a quality management approach, focusing on improving efficiency, data accuracy, and patient satisfaction. The methods used include initial observation, interviews, SWOT analysis, and the implementation of a pilot project involving an online registration system and staff training. The study results show that the interventions successfully reduced registration time from an average of 15 minutes to 8 minutes, improved patient data accuracy by 30%, and increased patient satisfaction levels from 65% to 85%. The evaluation also highlights the importance of regular staff training and community involvement in ensuring the success and sustainability of the changes implemented. The conclusion of this study is that effective quality management implementation can transform patient registration services into a more efficient and patient-friendly process. The recommendations include expanding the implementation of the online registration system, developing regular training programs, and enhancing supporting facilities to strengthen the patient experience. These findings are expected to contribute significantly to the development of healthcare services that focus on quality and patient satisfaction at RSAU Dr. M. Munir and other healthcare facilities.

Muhammad Rizky R Ritonga; Marto Sihombing; Selfira Selfira

Modem : Jurnal Informatika dan Sains Teknologi 2024 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This research focuses on using the K-Nearest Neighbor (KNN) algorithm to model student satisfaction with campus services. The study finds that the quality of the dataset strongly influences the accuracy of the KNN classification results. Factors such as data cleanliness, balanced class distribution, and sufficient training data volume are highlighted as crucial for a successful model. The research also emphasizes the significance of proper feature selection in enhancing classification performance, suggesting that irrelevant features can introduce noise and decrease model accuracy. The model was evaluated using a dataset of 1032 data points and K=5, achieving an accuracy of 93.72%. While the model performed well for certain classes such as "Very Good" and "None", challenges were encountered in classifying the "Fair" and "Deficient" classes. The study concludes that KNN is effective in identifying student satisfaction patterns but highlights the need for improvements in accurately classifying these challenging classes. Ultimately, the research underscores the importance of data quality and feature selection in enhancing the performance of classification models for student satisfaction analysis.

Mahdum Mahdum; Bening Muthmainnah; Desi Belanda Situmeang; Dea Safitri; Nabila Nabila +3 more

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2024 CV. ALIM'SPUBLISHING

The article titled “Tuntaskan hambatan belajar dengan Pemberian Asesmen DCM di SMA NEGERI 2 TUALANG” discusses effective strategies for addressing learning obstacles in that school. The main focus of this article is on the implementation of the DCM as a tool to understand, identify, and address students’ learning difficulties at SMA NEGERI 2 TUALANG. The research demonstrates that using DCM can enhance students’ motivation toward the material and reduce learning challenges. The research methodology involves data collection through observation, interviews, and analysis of test results before and after DCM implementation. The findings indicate that students who receive DCM assessments show significant improvement when provided with group counseling services. The article provides practical recommendations for teachers and schools to utilize DCM assessments as a tool to enhance learning quality and reduce learning barriers within the school context.

Noval Rahman; Izzatusholekha Izzatusholekha

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Public complaints are an important element in public services to determine public satisfaction with the implementation of public services. The Regional Representative Council of the Republic of Indonesia is an institution that represents regional voices and the interests of a region at the central level, as an institution representing regions the DPD RI is required to listen to aspirations and complaints submitted by regional communities. The aim of this research is to determine the management of complaints from regional community aspirations by the DPD RI. This research uses theory from Gorton (2005). The indicators used in this research are Quality Improvement, Openness to receive complaints, commitment, accessibility, responsiveness, transparency and responsibility, personal in nature. This research method uses qualitative descriptive techniques by collecting data from interviews, observation and documentation. The results of this research show that the principle of improving quality in the implementation of handling complaints from the public has been equipped with adequate facilities/infrastructure. On the principle Openness in accepting complaints means that DPD RI accepts all types of complaints from the public. On the principle commitment is that DPD RI is committed to every aspiration & complaint from the community. On the principle accessibility DPD RI provides access to the public to submit complaints through websites, applications, social media and by coming directly to the office. Responsiveness means that DPD RI does not discriminate in responding to every aspiration & complaint and DPD RI members use a pick-up and drop-off system to listen to aspirations or complaints submitted by the public. On the principle Transparency & Responsibility DPD RI will act transparently & responsibly towards every aspiration & complaint. On the principle Personal Characteristics DPD RI properly safeguards the identity/data of the complainant community.

Siti Syafa'at; Dany Prio Hutomo

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Developing countries are countries that value education, but in improving the quality of education services there are gaps in accounting information, such as financial reports which need attention and improvement in their services. The purpose of this study was to determine whether accounting knowledge and education level affect the quality of financial reporting at private secondary schools in Soubrayon 05 Bekasi Regency.  This research is quantitative, with a population of twenty-nine schools in the region and sample data taken using a questionnaire according to purposive sampling technique with a total of 51 people. The data analysis technique used is multiple regression analysis, classical assumptions and hypotheses.  The results of this study indicate that all are valid and reliable, with the accounting knowledge variable showing a significance value of 0.014 below 0.05, and the education level variable showing a significance value of 0.006 below 0.05, which means each is accepted and shows there is an influence on the quality of financial statements. The simultaneous test results also show a significance value of 0.011 below 0.05 where Accounting Knowledge and Education Level together have a significant effect on the Quality of Financial Statements.