文章基本信息

标题：PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) ATAS PENYUSUNAN LAPORAN KEUANGAN
本地全文：下载
作者：Yuli Setyawati ; Sigit Hermawan
期刊名称：Riset Akuntansi dan Keuangan Indonesia
电子版ISSN：2541-6111
出版年度：2018
卷号：3
期号：2
页码：161-204
DOI：10.23917/reaksi.v3i2.6629
语种：English
出版社：Muhammadiyah University Press
摘要：In many studied,the contribution of micro small and medium enterprises (UMKM) to economi has been proven,but on the other hand the perpetrators of this scale are still facing many problems,one of them is in managing finance,especially in the use of accounting knoeledge in the preparation of financial statements.The perception of managers is strongly suspected to be one of the key issued.This study aims and medium enterprises (MSMEs) for te preparation of financial statements.This research used qualitative research method with a interpretive approach.The analysis instrument of this is triangulation of data.Data collection come from interview,observation,and documentation of informants who key of this study.The result of analysis showed that micro business actors in Krian and Pasuruan region have already made financial report of bookkeeping record although they are simple,and their accounting knowledge is quite simple according to their education level.However,small and medium enterprises (MSMEs) are still difficult to prepare their financial statements properly.
关键词：Perceptions of owners of small and medium enterprises;Knowledge of Accounting;and Financial Statements.