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FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN UMKM DALAM MENYUSUN LAPORAN KEUANGAN BERDASARKAN SAK ETAP

The role of the MSMes (micro, small and medium enterprises) in boosting the economy and lowering unemployment in Indonesia is very large. However, sometimes the MSMes face some problems in the development of funding efforts. The cause is the unavail-ability of financial reports based on ETAP SAK can...

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Autori principali: Rias Tuti, S, Patricia Febrina Dwijayanti
Natura: Artigo
Lingua:Inglês
Pubblicazione: Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University 2020-07-01
Serie:Jurnal Akuntansi Kontemporer
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Accesso online:http://journal.wima.ac.id/index.php/JAKO/article/view/2586
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