文章基本信息

标题：The Use of Accounting Information in the Business Decision Making Process on Small and Medium Enterprises in Banyumas Region, Indonesia
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作者：Atiek Sri PURWATI ; Irianing SUPARLINAH ; Negina Kencono PUTRI 等
期刊名称：Economy Transdisciplinarity Cognition
印刷版ISSN：2067-5046
电子版ISSN：2068-7389
出版年度：2014
卷号：17
期号：2
页码：63-75
出版社：George Bacovia University from Bacau
摘要：This research provides preliminary evidence on the effect of accounting information content on SMEs in making business decisions, particularly investment in Indonesia. The use of accounting information to encourage SMEs to prepare good Financial Statements, thus increasing the ability to attract investment in the entity. The object of research is the rural banks that channel funds in the form of investments in SMEs, and SMEs as users of the services of rural banks. Research using survey methods, with respondents investment analysts in rural banks and SMEs in Indonesia. Results showed that that the information relating to the business conditions of SMEs will be a consideration for investors in deciding the accep tance or rejection of the filing of the investment. In addition, information obtained from financial statements is also useful as a basis for investment decision. The financial statements are arranged in a simple, and able to describe the condition of the company as a whole and outlines, including information relating to the risk of SME organizations. Nevertheless, the majority of respondents stated that the company's financial statements are classified as SMEs not in accordance with the rules applicable accounting standards. Rural banks party as investor will p rovide a better appreciation when SMEs are able to provide financial statements in accordance with applicable accounting standards. Meanwhile, from the SME survey shows SMEs are interested in the presence the use of financial statements in accordance with applicable accounting standards, even they also have an interest in the use of accounting software in the preparation of the financial statements. However, for the preparation of the financial statements relating to the filing of investment to rural banks, SMEs are still having problems. They think that it is quite difficult and need to be given training or assistance in the preparation of financial statements in accordance with standards
关键词：accounting information; small and medium enterprises; investment a nd business ; decisions