PENERAPAN PENCATATAN KEUANGAN DALAM USAHA KECIL MENENGAH (UKM) (Studi Kasus pada UD. SHADIQ BUSANA MUSLIM di Surabaya)

Main Author: HANIF, -
Format: Thesis NonPeerReviewed application/pdf
Terbitan: , 2014
Subjects:
Online Access: http://eprints.upnjatim.ac.id/6129/1/file1.pdf
http://eprints.upnjatim.ac.id/6129/2/file2.pdf
http://eprints.upnjatim.ac.id/6129/
Daftar Isi:
  • The trip of Indonesian financial since the crisis hit economy is interesting point to evaluate the strength of UKM. Many company argue that nowadays in the era of globalization where competition of business so tight. the owner of UKM believe that the financial records are not necessary, because the process is not efficiently and make some owners of UKM are reluctant to perform activities of financial records. Factor of accountability is necessary if the owner of UKM want the business more advance, because to submit the lend of fund for the bank or other institution of crediting are necessary the financial records can responsibility. This research is qualitify research with case study approach. This research requires interaction among researchers with research objects is interactive character for understanding the reality object. The first technique is used approach interview with informan. The second technique is used observations of the actions in the application of the accounting system. Documentation Technique to perform the obtain evidence on research that can be justified. Analysis data, performed at the time of collection data in directly and after just limited the collection data in certain period. From the analysis data it can be concluded that the true owner UD.Shadiq Fashion Muslim is still less in the application of financial records and form of recording is using a simple method with just own limited ability. KEYWORDS: Application Of Accounting Records, UKM, UD. Shadiq Fashion Muslim.