PERAN AUDIT EKTERNAL DALAM MEMAJUKAN USAHA KECIL DAN MENENGAH DI JAWA TENGAH: SEBUAH KAJIAN KONSEPTUAL
Bibliographic record
Abstract
Small and Medium Enterprises (SMEs) are the backbone of the economy in most countries around the world, including Indonesia. In Central Java, until the end of the fourth Quarter of 2016, there were 115,751 units of SMEs contributing for 791,767 jobs. Some of the weaknesses of SMEs compared to large and modern businesses is the limited financial condition and difficulties faced when it will apply for funding to the bank. It is because SMEs generally are unable to present the financial statements in accordance with the accounting standards as one of lending criteria from the bank. To overcome the problem, the financial statement of SMEs should be audited by the independent auditors. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application. In another word, the audit for SMEs can be said as one of the ways to overcome the weakness of SMEs so that SMEs will become more bankable. Keywords: small and medium enterprises (SMEs), modern business, financial statement, audit for SMEs
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.004 | 0.007 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.006 | 0.003 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.001 | 0.002 |
| Insufficient payload (model declined to judge) | 0.027 | 0.006 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".