FACTORS AFFECTING TO THE IMPLEMENTATION OF FINANCIAL [PDF]

This study aims to determine the factors that affect the implementation of financial Statement as the Basis for Business

4 downloads 6 Views 169KB Size

Recommend Stories


Factors affecting the implementation
Pretending to not be afraid is as good as actually not being afraid. David Letterman

Factors affecting the financial constraints of firms
Where there is ruin, there is hope for a treasure. Rumi

Factors affecting Successful Implementation of eLearning
The happiest people don't have the best of everything, they just make the best of everything. Anony

Factors affecting implementation of accreditation programmes
You're not going to master the rest of your life in one day. Just relax. Master the day. Than just keep

Factors affecting the implementation of strategic plans by non-governmental
Your big opportunity may be right where you are now. Napoleon Hill

microeconomic factors affecting banks' financial performance
Never let your sense of morals prevent you from doing what is right. Isaac Asimov

microeconomic factors affecting banks' financial ... - sea open research [PDF]
bank performance and factors that influence it has been studied in the literature a lot. Approaches are numerous and very different. Most of them are considering both internal and external factors. Gul,. S., Irshad, F. and Zaman, K. (2011) examine th

factors affecting strategy implementation in the geospatial industry
Don't fear change. The surprise is the only way to new discoveries. Be playful! Gordana Biernat

factors affecting implementation of public relations in cooperate organisations
If you want to go quickly, go alone. If you want to go far, go together. African proverb

Financial Factors Influencing Budget Implementation In Coun
Every block of stone has a statue inside it and it is the task of the sculptor to discover it. Mich

Idea Transcript


South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

FACTORS AFFECTING TO THE IMPLEMENTATION OF FINANCIAL STATEMENTS AS A BASIS FOR BUSINESS DECISION ON SMEs I Gusti Ayu Purnamawati

ABSTRACT This study aims to determine the factors that affect the implementation of financial Statement as the Basis for Business Decision Making on SMEs. The analytical method used is qualitative descriptive analytical method. The research data obtained through interviews, observation, and documentation. This study places the SME sector in the regency of Buleleng, Bali Province. The results showed that: (1) most of the perpetrators of SMEs in Buleleng has not been able to make a simple bookkeeping used as the basis for business decisions such as determining capital expenditure costs and the selling price of goods produced in their business activities, thus they have difficulty in determining the selling price, capital, income and expenses of business, (2) low quality of human resources of SMEs in the management information systems, and (3) the lack of utilization of information technology, resulting in the implementation of the financial statements has not been maximized. Keywords: Financial reports, SMEs, Business decisions

Introduction The Indonesian economic, which currently relies on micro, small and medium enterprises (SMEs) is one of the basis for setting the strategy of the Government in the framework of the national economic recovery is development focused on the empowerment of SMEs. SMEs have at least three indicators that show the important role in the Indonesian economy. First, numerous and cover every sector of the economy. Second, SMEs have great potential in absorbing labor. Third, SMEs make a major contribution to national income (Anwar, 2013: 1). Since the crisis hit Indonesia, not all SMEs have an important position can be maintained. But compared to large enterprises, SMEs strong enough to withstand the economic turmoil (Ediraras, 2010: 1). Although SMEs have proven toughness in the face of the crisis that occurred in 1998, until now SMEs still face many classic problems of low productivity, among others, the difficulty of access to capital, markets, technology and information, and the low quality of human resources. Indonesia is a country whose economy is growing and it is influenced by several factors: the financial sector riil.Usaha sector and Small and Medium Enterprises (SMEs) is one of the real sector of the most widely undertaken by businessmen in Indonesia. This is because management is not difficult and is also easy to do by the parties from among any and do not require huge costs (Amanah, 2014: 1). Up until 2011, there were approximately 99.99 per cent of businesses in Indonesia are SMEs, while 0.01 percent were classified as large businesses. The number of SMEs reached 53.82 million units able to absorb 99.40 million Indonesian workers. It also affect the total Gross Domestic Product (GDP), which reached 57.12 percent. SMEs contribution to Gross Domestic Product (GDP) in current prices in 2011 amounted to USD 4,303,571.5 billion or 57.12% of the total GDP. Total stretcher obtained from Rp 2,579,388.4 billion Micro, Small Business Rp 722,012.8 billion and Rp 1,002,170.3 billion Medium Enterprises. However, these values are still less than the contribution of Large Enterprises to GDP according to current prices of Rp 3,123,514.6 billion or approximately 42.06% of the total GDP. Department of Cooperatives and SMEs (2011) records the number of SMEs are scattered in one city and 8 districts in Bali in 2010 about 239 357 business units. SMEs in the area of Bali mostly engaged in trading business sector, which is about 105 342 business units or by 44.01% of the total number of SMEs in Bali (Insani, 2013: 4). Not least with the development of micro small and medium enterprises (SMEs) in the other districts in Bali, the growth of this sector in Buleleng is also very high. This type of business they work at SMEs in the most northern district of Bali was more varied and prospective. Research refers to Bank Indonesia in mid-2012, which states that around 13,677 SME units scattered in Bali signifies that the strategic role of SMEs as potential sectors supporting the economic drivers Balinese society. According to the National Development Planning Agency (Bappenas) has not been matched by the development of SMEs uneven quality improvement SMEs. Classic problem faced is the low productivity. This situation is caused by the internal problems faced by SMEs, such as low quality of human resources of SMEs in the management, organization, mastery of technology, and marketing, weak entrepreneurial of the perpetrators of SMEs, and the lack of SME access to capital, information, technology and markets, and other factors of production, Along with the strategic role of SMEs as potential sectors supporting the economic drivers, the Balinese community MSME sector in the activities and progress are faced with various problems that require consideration in the settlement. Thus, in carrying out duties as a leader of a company and as a business person they are often faced with many decisions that must be taken immediately. Every businessperson certainly aware of the importance of a decision to support the ongoing activities of the company. In fact, often the decisions to be taken is always accompanied by problems that occur, such as conflict, injustice, loss of cost and time, the selection of a business location, as well as various other issues. 13

South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

The decision is a process that begins with a search problem of background of the problem, identifying the problem up to the formation of conclusions or recommendations. Recommendations that were subsequently used and are used as the basic guidelines in making decisions. Therefore, once the magnitude of the effect that would occur if the recommendation generated if there are any errors or mistakes are hidden because of carelessness in assessing the problem (Fahmi, 2014: 38). A decision can be said to be good if it is based on an analysis conducted thorough or comprehensive. Through a comprehensive analysis it will produce a further comprehensive conclusion. According to Robbins and Coulter (1999: 172) the decision is a choice made from two or more alternatives. The birth of a decision heavily influenced by the characteristics and nature of which are owned by an individual, and this could have been influenced by an individual's perception of a problem, such as the way he sees the problem. In order for the process of decision-making can be more easily and produce a comprehensive decision and also focus then would use financial statements can make it easier for managers and other parties to see a decision taken more clearly and precisely. Financial performance used by information users (stakeholders) for business decision-making, particularly by the business. Financial performance is also used by management in formulating decisions in solving all the problems facing the company. Business decisions using financial statements is an important step that determines the success of the company. The financial information of a business venture can be obtained through the financial records or financial statements. Through such financial information can then be analyzed using financial ratios. While non-financial information can be obtained through the application of management is in conformity with the rules and apply management concepts. Among its objectives to expand its business, micro business sector constraints faced difficulties in obtaining venture capital and lack of understanding for the preparation of bookkeeping. Even most SMEs have not yet implemented the preparation of bookkeeping is good and right. Where today there are still many micro business sector that difficulties in access to the banking sector. The lack of access to the banking sector was caused by difficulties in terms of the conditions that must be met in borrowing loans for working capital as well as security collateral requirements. And if you actually seen the micro business sector has been included in the category of visible but not yet bankable. Meanwhile, many medium-sized businesses are able to access the banking sector. As Secretary of the Ministry of Cooperatives and SMEs, namely the number of SMEs with access to credit from formal financial institutions or banks in Indonesia is only about 12 percent of the total number of SMEs in Indonesia reached 55.2 million SMEs. It is caused by several factors: bank product that does not comply with the requirements and conditions of SMEs. In addition as a result of the assumption of excessive to the amount of credit risk to SMEs. Another factor also because the cost of credit transactions of SMEs are still considered relatively high. Bank credit generally organized on the basis of commercial considerations that are difficult to access SMEs (Bali Post, 2013). These financial statements are the primary tool companies to provide accounting information to parties outside the company (SFAC No. 1 (1978). The financial statements, generally consist of a balance sheet or statement of financial position, income statement (profit and loss) and reports of cash flow calculation (Kieso et al , 2002). Buleleng Regency is the largest district in the province of Bali with a broad area of 1365.88 km2 or 24.25% of the area of Bali Province (www.bulelengkab.go.id). Apart from being the largest area of Buleleng Regency also have a lot of population, namely 575 038 people (BPS Bali 2010 in Ardiana and Sari, 2010). The population of the many that can allow the growth of the SME sector in Buleleng. Where, most of the SME sector in Buleleng regency consists of trading. Department of Cooperatives and SMEs (2011) records the number of SMEs are scattered in one city and 8 districts in Bali in 2010 about 239 357 business units. SMEs in the area of Bali mostly engaged in trading business sector, which is about 105 342 business units or by 44.01% of the total number of SMEs in Bali. Not least with the development of micro small and medium enterprises (SMEs) in the other districts in Bali, the growth of this sector in Buleleng is also very high. This type of business they work at SMEs in the most northern district of Bali was more varied and prospective. Research refers to Bank Indonesia in mid2012, which states that around 13,677 SME units scattered in Bali signifies that the strategic role of SMEs as potential sectors supporting the economic drivers Balinese society. The accounting cycle begins with analyzing financial transactions, subsequently recorded in the journal, posted to the general ledger, and made a report. Reports generated include: balance sheet, profit / loss, statement of changes in equity, and statement of cash flows. The financial statements are one of the important sources of information that can be used by end-users of financial statements in making economic decisions. Research of Pinesti and Kusuma (2013) on the Decision Support System Economic Development and Financial Feasibility For the Micro, Small and Medium Enterprises using a decision-making guide the development of technology-based SMEs investment that decision support systems (DSS). System development method used the RAD method by using Dotnet Framework and XML. While the system is used to design UML-based design. SMEs can measure the level of eligibility by looking at the feasibility of each of these aspects include marketing aspect, production aspect, the aspect of human resources management, environmental aspects and financial aspects. Output from the application of this DSS is a business analysis of each aspect of the analysis of the feasibility of marketing, production, human resources management, environmental and financial analysis. With the DSS application is expected to provide effective and efficient for businesses of SMEs in making decisions, especially in terms of business expansion or development of SMEs themselves. Research of Ediraras (2010) regarding the Accounting and Performance of SMEs. The results of the study indicate that the vast majority of SMEs have implemented the accounting, and the results of accounting are taken as the basis for making business decisions. The implication of this study is expected to sensitize and put the onus for SMEs the importance of accounting to the performance of their business, so they began and continues to apply accounting for the promotion of SMEs.

14

South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

Research of Insani (2013) concerning Formal Family Funding and Funding At the Micro, Small and Medium Enterprises (SMEs) in the district of Jepara. The results showed that SMEs in Jepara regency prefer to use a formal funding rather than funding family with formal funding percentage of 67% and 37% family funding. The eight variables studied was found there are three variables that affect the use of formal funding decision variable experience, lending, and business risks with variable loan interest as the most dominant variable. Then it was discovered there was only one variable that affects family funding ie credit procedures. Research of Anwar (2013) concerning Influence Analysis of Assets, Profit, Business Lama, Perception Rate, Gender, Education and Age Against the Taking Credit Decision SME Banking (Case Study: Holy District). The results showed that the variable amount of assets, profits, gender, education and significant positive effect on the probability of SMEs taking loans from banks, while for the variable interest rate perceptions significant negative effect, and to the old variable effort and age had no significant effect. Research of Harlyani (2013) concerning Decision Asking the Customer Micro Credit Marketing Mix Factors Affecting Customer Decision Asking Micro Credit At Sahabat SME-SMF Branch Samarinda. The test results with test variable t is known that people are variables that most influence the decision of the customer submits the micro credit on the "Sahabat Sampoerna SME-Micro Finance Branch Samarinda". PROBLEM IDENTIFICATION AND FORMULATION Based on the analysis of the situation and condition of empirical above, the problems faced by SMEs are: the majority of SMEs have not been able to make bookkeeping (financial statements) simple which is used as a basis for making business decisions that as a guide in making business decisions relating to capital the beginning, the cost of production, the cost of finishing, determine the selling price according to the cost of production. RESEARCH PURPOSES Based siatuasi analysis and formulation of the problem above, then the main objective of this study was to: 1. Determine the influence of the quality of human resources in the implementation of the financial statements for the SMEs in Buleleng in the framework of business decision-making. 2. Knowing the effect of the use of information technology in the implementation of the financial statements for the SMEs in Buleleng in the framework of business decision-making. RESEARCH METHODS Based on the identification of problems that have been carried out at the location of the research plan is to be implemented, it is concluded that there is a set of problems currently faced by the managers of SMEs, namely: (1) the majority of SMEs have not been able to make a simple bookkeeping used as a basis in the decision making business, (2) SMEs often have difficulty in managing its cash, so they do not know the advantages and disadvantages of the business. (3) the lack of utilization of information technology in financial management. The study will begin with the orientation of the field, followed by the identification of the problem, the study of literature, data analysis, data interpretation and conclusions. Orintasi field and identification of the problem is how to better identify the problems faced by SMEs in Buleleng. The next activity was the mapping of the problems experienced by SMEs through the study of literature. Last is the data analysis and interpretation of data. Respondents of this research is numbered 50 people consisting of the SMEs in Buleleng. The sampling technique using random sampling. Table 1. Research Indicators No 1.

Data Type Knowledge and skills about simple bookkeeping

Data Source SMEs

2.

Utilization Information System in the preparation of financial statements

SMEs

Indicator Knowledge and implementation of SMEs to the financial statements The efficiency of the implementation of the financial statements

Instrument guidelines interview and observation format guidelines interview and observation format

15

South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

RESULTS AND DISCUSSION The lines of inquiry starting from: (a) preparation of documentation in accordance with the needs of the conduct of research, (b) coordinate with the SMEs in Buleleng, (c) prepare guidelines for the interview, (d) determine the respondent. Given the importance of the use of their books in conducting business and business decision-making. However, many people are lazy bookkeeping for his business. So that the phenomenon is a fact that is often avoided by entrepreneurs, especially those new entrepreneurs because the quality of human resources bookkeeping master is still very lacking. When viewed theoretically, bookkeeping is a recording process is carried out regularly to collect data and financial information of a company or organization. The recording includes the assets, liabilities, capital, income and costs, and the amount of the acquisition price and the delivery of goods or services, which is covered with preparing the financial statements of the balance sheet and income statement for the period of the fiscal year. Bookkeeping is needed to determine whether the business in conditions of profit / loss. In addition to comparing the financial condition of the previous year to the current year, then we can find out if the company has a profit, or just the opposite and have lost money. Some of the things that the parameters of success or failure of a company / business there are many, namely: HR performance, financial performance, operating performance and so on. However everything will culminate in a decision that the company was profitable or not. Thus making the financial performance parameter becomes a very important role for the company. Bookkeeping can be used as a means of financial control effort. We can know the costs of which are not necessary, the cost of which is waste (inefficiency). So the cost of the cut and will streamline the business better. Without the bookkeeping, it can never be done, because the real figure was never recorded. Bookkeeping can be used as a tool for decision making. Why is that? Because by looking at financial developments from year to year, we can see, should the company invest back into the means of production, for example (if you have a lot of cash), or the focus on marketing (if sales go down) or the decisions of the other, which is based at the current financial situation. By doing bookkeeping means that we are acting as a good citizen, namely the tax reporting the results of the work done. Tax calculations are based on the financial statements of the business that is of the balance sheet and income statement game. Business bookkeeping, which later ended up in the form of financial statements can be used as a basis, the appropriateness of the business if it received additional capital from other parties such as investors, banks, and venture companies. Basic financial statements is the obligation for financial institutions to invest in the company, because of the financial statements indicate whether or not the condition of the company, seen from the profit-and-loss, efficient-wasteful, and asset management businesses. One of the challenges for SMEs in developing a business is a matter of making and developing bookkeeping for the business they run. Business management issues are often a major obstacle, especially for small businesses or people who are just plunge into the business world, including SMEs, not only about how to manage the products or production, but which often become obstacles is the financial management. Not to mention all the fields, not infrequently administered alone, causing the development of its business to be less good and certainly threaten the continuity of its business. Actually, almost all the parts in a business management is a constraint as well as the challenges faced by SMEs. Some research found that financial management is a major problem that often arises. This constraint is particularly the overlapping between the financial management of the business with the family finances. As a result, in addition to obstruction of business development, the impact is also an impact on meeting the needs of the household. Regional Forum of Small and Medium Enterprises (SMEs Dorda) Yogyakarta has also been doing a little research neighbor main constraints experienced by the businesses of SMEs. Apparently, the problem is even more dominating marketing these problems. Not a few SMEs are able to make a quality product with high standards, but the difficulty in marketing it. In other words, marketing management becomes an obstacle to the development of their businesses. As written small entrepreneurs "Tips for Starting a Small Business" if you are a first time foray into the business world you do not have any theory to practice and develop your business. Immediately run it, and whatever challenges and obstacles that you experience is a very valuable experience that can make you become great. I think we all certainly understand and agree that to be great to be departing from a small advance. There are no large employers and their current success, which does not start from small things. If any, maybe they are the children of entrepreneurs who went on to continue his business people who are already great. And the amount, may be counted on the fingers, and it was not a good example in building a business. According to the trainees, as long as they do not use bookkeeping to do business because of several factors, namely; (1) the majority of SMEs have knowledge of bookkeeping is very minimal (insufficient), so rationally do not know how to make books, (2) almost all SMEs make family finances with business finances together, and not infrequently have to each other complement each other, making it impossible to know where the income or profits of their business (3) the costs of effort expended in running a business is not calculated in advance, so sometimes swelling operating costs so it is very difficult to determine the operating income, (4) according to perception of several Micro and Small Enterprises do not need to create a bookkeeping, because it will cause sebakin lot of time consumed to make bookkeeping, and (5) bookkeeping by the public is still too difficult to make and require very much time to make it. This condition causes people to be lazy to make bookkeeping for his business. The implication is often the perpetrators of MSMEs suffered losses due to errors authorized capital which resulted in a decrease in sales. The financial statements show the position of the resources owned by the company during the period. Additionally, financial statements also show the company's financial performance demonstrated by the company's ability to generate revenue with the resources owned by the company. A financial statement will be more useful for decision-making, where such information can be predicted what would happen in the future. The better the quality of financial statements presented the more convincing external parties in view of the company's financial performance. Complete financial statement normally includes a balance sheet, income statement, statement of changes in equity, cash flow statement and notes to the financial statements.

16

South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

Financial report is basically the result of the accounting process that can be used as a tool to communicate the company's financial data or activity to the parties concerned. Juminang (2008: 2) states, the financial statements is basically the result of the accounting process that can be used as a tool to communicate with the parties concerned with the financial condition and results of operations. The parties concerned are among others the management, owners, creditors, investors, distributors, employees, government agencies, and the general public. Jusup (2005: 11) states, financial statements are the result of the accounting process. In this definition states that accounting is a process that includes (1) recording, (2) classification, (3) summarize, (4) reporting, and (5) analyzing the financial data of an organization. Event registration and classification is the process that is performed routinely and repeatedly whenever there is a financial transaction. While reporting and analyzing activities usually done only at certain times. From the above it can be concluded that the financial statements are an information tool that connects the company with the parties concerned that shows the condition of the company's financial health and performance of the company. Actually, the financial statements aim to provide useful information to users of the report, especially as a basis for consideration in the decision process. This accounting report called financial statements. The financial statements are the end product of a process of recording and pengikhtisaran business transaction data. An accountant should be able to organize all the accounting data to produce financial statements and should even be able to interpret and analyze financial statements were made. The specific objective of financial statements is to present fairly and in accordance with generally accepted accounting principles regarding financial position, results of operations and other changes in financial position. Meanwhile, the Financial Accounting Standards (IFRSs) (2004: 25) states, "The purpose of financial statements for general purpose is to provide information about the financial position, performance and cash flows of companies that benefit the majority of the users of financial statements in order to make economic decisions and demonstrate accountability (stewerdship) management on the use of the resources entrusted to them ". It can be concluded that the main purpose of financial reporting is to provide financial information to users of financial information to determine the position, performance and changes in financial position of the company and used in decision making. In principle the books or financial statements consists of several components that are very urgent for a healthy company to know whether or not a business. According to the Finance Accounting Standards (2004), stating that the financial statements consist of: 1. Balance Sheet Balance or often called the statement of financial position. According to Jusuf (2001: 21) balance sheet is a list that describes the assets, liabilities, and capital owned by the company. Balance is made with the intention to describe the financial position of an organization at a given time. Balance sheet components among others: 1. Assets consisting of akitva smoothly, fixed assets, and other assets. 2. The obligation (liability) consisting of short-term liabilities and long term liabilities. 3. The capital consists of paid up capital and retained earnings. 2. Consolidated Profit and loss Financial report is a report that shows the revenues and expenses of a business unit for a given period. The difference between the income to the cost of the profit earned or loss suffered by the company. An income statement is sometimes called income statements or statements of income and expenses are the statements showing the company's financial progress and also a transportation rope two consecutive balance sheet. The financial statements are prepared with a view to illustrate the results of operations in a given period. In other words, the income statement illustrate the success or failure of the company's operations in order to achieve its objectives. Results of operations is measured by comparing the company's revenue (Joseph, 2001: 24). If the income is greater than the costs, the company said profit. Whereas if the opposite occurs where the costs outweigh the revenue earned, the company said losses. 3. Statement of Changes in Capital According Astuti (2012: 155), the report provides information on changes in capital increase or decrease of capital owners in a particular accounting period. Additional owners' equity and net income is to increase the capital of the owners, while the loss, prive or the distribution of dividends is a deduction from capital owners. Information presented in the statement of changes in capital related to the income statement that has been arranged beforehand. Therefore, it is not possible to draw up a report of changes in capital without first preparing an income statement first. 4. Statement of Cash Flows According to Kashmir (2008: 29), the cash flow statement is a report that shows all aspects relating to the activities of the company, whether direct or indirect effect on cash. Statements of cash flows consist of cash inflows (cash in) and outflows (cash out) during a certain period. The cash flow statement consists of: 1. Cash from operating activities 2. Cash or investing activities 3. Cash or financing activities 4. Notes to Financial Statements The contents of this note is a general description of the company, the accounting policies adopted, and an explanation of each balance sheet and profit and loss account. When the explanation of each balance sheet and profit and loss accounts still need to be specified, it is described in the appendix. Explanation of each account detailing the accounts in the balance sheet and profit or 17

South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

loss. By reading the details of this will be seen how the account behavior in more detail. In the explanation per account will be informed of various things, such as interest rate bank loans and so on. If all these components are already made in the company, it can be ascertained semuam business activities undertaken will be recorded properly. The next stage is done after review by the needs of information users by giving questionnaires to users of the information. Respondents of this research is numbered 50 people consisting of the SMEs in Buleleng. The sampling technique using random sampling. CONCLUSION The results of the research activities are: (1) most of the perpetrators of MSMEs in Buleleng where of the total respondents then by 60% has not been able to make a simple bookkeeping used as the basis for business decisions such as determining capital expenditure costs and the selling price of goods produced in the course of business, (2) Expenditures for business activities less efficient, meaning undetermined costs were deemed less efficient can be reduced so as to increase profits, (3) the low quality of human resources of SMEs in the management information system where of the total respondents, only 40% are able to operate the system, and (3) the lack of utilization of information technology, resulting in the implementation of the financial statements that have not been up for 60% of total respondents. Suggestion Based on a study conducted on SMEs in Buleleng, there are some things that can be recommended are: 1. Should any SMEs to maintain the continuity of their business can develop a good bookkeeping system and correct the calculation of income (profit and loss) to determine the income and business costs segingga later can ensure the health of the business carried on. 2. Supposedly local government, through the Department of Cooperatives and SMEs always provide coaching and training for MSMEs in Buleleng, because they get the results of operations that may contribute to the budget and the revenue expenditure Buleleng regency.

REFERENCES Harapan, Sofyan Syafri. 2001. Analisis Kritis atas Laporan Keuangan, Edisi 1. Jakarta: PT. Raya Grafindo Persada. Hanafi, Mahmud M. dan Abdul Halim. 2009. Analisis Laporan Keuangan. Edisi Ke-4. Cetakan Pertama. Yogyakarta : UPP STIM YKP Hery. 2012. Analisis Laporan Keuangan. Jakarta: PT. Bumi Aksara. Ikatan Akuntan Indonesia. 2004. Standar Akuntansi Keuangan. Jakarta : Salemba Empat Ikatan Akuntan Indonesia. 2002. Standar Akuntansi Keuangan. Jakarta : Salemba Empat Juminang. 2008. Analisis Laporan Keuangan. Jakarta : Bumi Aksara _______. 2005. Analisis Laporan Keuangan. Cetakan Kedua. Jakarta: PT Bumi Aksara Jusup, Al. Haryono. 2005. Dasar-Dasar Akuntansi. Edisi 6. Cetakan Ke-5. Yogyakarta : Sekolah Tinggi Ilmu Ekonomi YKPN Kasmir. 2008. Analisis Laporan Keuangan. Jakarta . PT Raja Grafindo Persada. Aisyah, M, N., Nugroho, M, A., dan Sagoro, E, M. 2013. Pengaruh Technology Readiness Terhadap Penerimaan Teknologi Komputer Pada UMKM Di Yogyakarta. Laporan Penelitian. Fakultas Ekonomi: Universitas Negeri Yogyakarta. Amanah, S. 2013. Analisis Penerapan Pencatatan Akuntansi Pada Usaha Kecil Dan Menegah Binaan Dinas Koperasiumkm Perindustrian Dan Perdagangan Kabupaten Lima Puluh Kota. Fakultas Ekonomi Universitas Muhammadiyah Sumatera Barat. Download: http: www.google.com. Diakses tanggal 20 Agustus 2014. Pukul 21.00 Wita. Anwar, A. 2013. Analisis Pengaruh Aset, Keuntungan, Lama Usaha, Persepsi Tingkat Bunga, Jenis Kelamin, Pendidikan, Dan Usia Terhadap Keputusan UMKM Mengambil Kredit Perbankan (Studi Kasus: Kabupaten Kudus). Skripsi. Download: http://www.google.com. Diakses tanggal 20 Agustus 2014. Pukul 20.15 Wita. Ediraras, D, T. 2010. Akuntansi dan Kinerja UMKM. Jurnal Ekonomi Bisnis No. 2, Volume 15, Agustus. Fahmi, I., Syahiruddin, dan Hadi, Y, L. 2009. Studi Kelayakan Bisnis; Teori dan Aplikasi. Bandung: Alfabeta. Fahmi, I. 2014. Etika Bisnis; Teori, Kasus, dan Solusi. Bandung: Alfabeta. Harlyani, H. 2013. Keputusan Nasabah Mengajukan Kredit Usaha Mikro Faktor-Faktor Bauran Pemasaran Yang Mempengaruhi Keputusan Nasabah Mengajukan Kredit Usaha Mikro Pada Sahabat UKM-SMF Cabang Samarinda. Jurnal Administrasi Bisnis, Vol.1, No.1, Februari 2013:8-16. Insani, F, A. 2013. Family Funding Dan Formal Funding Pada Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Kabupaten Jepara. Skripsi. Fakultas Ekonomika dan Bisnis: Universitas Diponegoro. Download://http: www.google.com. Diakses tanggal 20 Agustus 2014. Pukul 20.00 wita. Pinesti, M., dan Kusuma, W. 2013. Pengembangan Sistem Penunjang Keputusan Kelayakan Ekonomi Dan Finansial Bagi Usaha Mikro Kecil Menengah. Program Magister Manajemen Sistem Informasi, Universitas Gunadarma. Ravelia dan Rahmawati. 2009. Analisis Perbandingan Kinerja Keuangan Perusahaan Perbankan Publik Di Indonesia Pada Masa Selama Krisis Dan Setelah Krisis Ekonomi. Jurnal Ekonomi Bisnis No. 1 Vol. 14, April.

18

South East Asia Journal of Contemporary Business, Economics and Law, Vol. 13, Issue 3(August) ISSN 2289-1560

2017

Septiarini, N. L. S. dan Ramantha, I. W. 2014. Pengaruh Rasio Kecukupan Modal Dan Rasio Penyaluran Kredit Terhadap Profitabilitas Dengan Moderasi Rasio Kredit Bermasalah. E-Jurnal Akuntansi Universitas Udayana 7.1 (2014): 192206. Wolk, H. I., Tearney, M. G., Dodd, J. L. 2001. Accounting Theory. A Conceptual and Institutional Approach. South-Western College Publishing, 5th Edition.

I Gusti Ayu Purnamawati Faculty of Economics, Universitas Pendidikan Ganesha, Bali, Indonesia Email:[email protected]

19

Smile Life

When life gives you a hundred reasons to cry, show life that you have a thousand reasons to smile

Get in touch

© Copyright 2015 - 2024 PDFFOX.COM - All rights reserved.