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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Bibliographic Details

Published in:	Jurnal Akuntansi Kontemporer
Main Authors:	Rias Tuti, S, Patricia Febrina Dwijayanti
Format:	Article
Language:	English
Published:	Sekolah Pascasarjana Universitas Katolik Widya Mandala Surabaya 2020-07-01
Subjects:	sak etap financial statements understanding msmes
Online Access:	http://journal.wima.ac.id/index.php/JAKO/article/view/2586