ANALISIS PENYAJIAN LAPORAN KEUANGAN SEKTOR UKM BERBASIS STANDAR LEMBAGA PERMODALAN PERBANKAN
Journal Title: AKRUAL: Jurnal Akuntansi - Year 2009, Vol 1, Issue 1
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.
Authors and Affiliations
Susi Handayani
Keywords
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- EP ID EP352045
- DOI 10.26740/jaj.v1n1.p63-77
- Views 99
- Downloads 0
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