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标题：COMPARATIVE ANALYSIS OF THE COMPOSITION FINANCIAL STATEMENTS OF THE SMALL AND MEDIUM SERVIOCE SECTOR , TRADE AND MANUFACTURING IN DEPOK AREA
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作者：Anita Anita ; Aris Budi Setyawan
期刊名称：Faculty of Economics
出版年度：2009
卷号：0
期号：0
语种：English
出版社：Faculty of Economics
摘要：The comparative analysis of the composition of financial statements of MSMEaims at (1) finding an overview of the service sector of SMEs, trade andproduction in Depok area (2) learning of the general picture of the compositionof MSME financial service, trade and production sector. (3) learning theapplication of accounting records in SMEs based on the types of businessesbased referring to the theories of the existing records. (4) learning thecomposition ratio of financial statements (assets, debts, capital, income,expenses and profits) in the service sector of SMEs, trade and production. Theinstrument for analysis is Anova. The result of the study shows that the valueof assets is sig 0318 sig> 0.05 thus Ho is accepted, there is no significantdifference between sectors of production, trade and services. The value ofobligations is sig 0328> 0.05 thus Ho is accepted, there is no significantdifference between the production sector, trade and services. And value of initialcapital sig 0117> 0.05 thus Ho is accepted, there is no difference betweensectors of production, trade and services and initial capital. The value of incomeper month is sig 0540> 0.05 thus Ho is accepted, there is no difference betweenthe sectors of production, trade and services and the income per month. Valuecost per month sig 0270> 0.05 thus Ho is accepted, there is no significantdifference between the average of monthly cost and the production sector,trade and services. 0442 sig value> 0.05 thus Ho is accepted, there is nosignificant difference between the average monthly earnings and the productionsector, trade and services. Based on these results of analysis, it can beconcluded that in general there is no significant difference between thecomposition of financial statements services sector, trade and manufacturing