文章基本信息

标题：Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan
本地全文：下载
作者：Susi Handayani
期刊名称：Akrual: Jurnal Akuntansi
印刷版ISSN：2085-9643
电子版ISSN：2502-6380
出版年度：2016
卷号：1
期号：1
页码：63-77
DOI：10.26740/jaj.v1n1.p63-77
出版社：Universitas Negeri Surabaya
摘要：Lower access to bank because UKM can’t make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank. The result of this research proves that without compiling financial statement, UKM can obtain loan from bank (BRI). This is because the bank had not specifies standard for the financial performance as one of the condition to obtain loan. So there is no relation about UKM’s capability in compiling financial statement with access capital of bank.
其他摘要：Abstract Lower access to bank because UKM can’t make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank. The result of this research proves that without compiling financial statement, UKM can obtain loan from bank (BRI). This is because the bank had not specifies standard for the financial performance as one of the condition to obtain loan. So there is no relation about UKM’s capability in compiling financial statement with access capital of bank.
关键词：UKM; financial statement; BRI
其他关键词：UKM;financial statement;BRI