Accounting Conservatism Analytical Hierarchy process (AHP) Bank Interest Rate Bank Performance Biaya Promosi Brand Image COVID-19 Cost Promotion Customer Interest Discipline Discipline of Work Disiplin Financial Ratio Financing Risk (NPF) H Social Sciences (General) Harga Jual Kepuasan pasien Kompensasi Kualitas Pelayanan Kualitas Produk Kualitas pelayanan Labor Productivity Laporan Keuangan Liquidity Risk (LDR) Loakasi dan Kepuasan Konsumen Location and Customer Satisfaction Market Risk (NIM) Motivasi kerja Operational Risk (BOPO) Pelayanan Pengawasan Kerja Performance Company Performance and Performance Prestasi dan Kinerja Product Quality Return Risk Return on Asset Return on Assets SAK EMKM Selling Price Service Quality Stock Return Supervision Work UMKM and Sales Value business strategy dan Nilai Penjualan soft system methodology (SSM)