Accounting and Financial Statements for Small Medium Enterprises in Indonesia Theoritical and Practices Perspectives

Fuadah, Luk Luk and Arisman, Anton (2010) Accounting and Financial Statements for Small Medium Enterprises in Indonesia Theoritical and Practices Perspectives. In: The Future of Small Businesses from Accounting, Management and Economics Perspectives, 13 Oktober 2010, Purwokerto.

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        Abstract

        This paper will discuss about accounting and financial statements for Small Medium Enterprises (SMEs) in Indonesia from two perspectives include theoretical and practices in. The SMEs will support economic growth and assist in reducing poverty through job creation and promotion of labor-intensive. The small medium enterprises have two kinds of problem such as financial and non financial. Financial problem is related to lack of capability in SMEs to have capital to expand their business. Furthermore, non financial problem is related to the lack of management performance. In conclusion, not all financial statements may be prepared, financial statements may not be prepared with sufficient detail, Financial statements may not be prepared appropriately based on Accounting Standard, Financial statements may be prepared irregularly and/or infrequently, Financial statements may not be provided to all parties, financial statements should be routinely analyzed and interpreted by SMEs.

        Item Type: Conference or Workshop Item (Paper)
        Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
        Divisions: Faculty of Economics > Department of Accounting
        Depositing User: Mrs Lukluk Fuadah
        Date Deposited: 08 Jul 2015 20:40
        Last Modified: 08 Jul 2015 20:40
        URI: http://eprints.unsri.ac.id/id/eprint/5598

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