MODEL PENYAJIAN LAPORAN KEUANGAN BERBASIS SAK ETAP PADA PERKEBUNAN KARET JAWAN LESTARI AMPAH (KALIMANTAN TENGAH)
| Main Author: | Yanti, Rahmi Jama |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14968/ |
Daftar Isi:
- Small and medium entities (Usaha Kecil Menengah/UKM) be one of strength of most impeller front in economic expansion. Middle small business sector UKM estimated contributes around more than 50% PDB (mostly resides in around commerce and agriculture) and around 10% from export. UKM is important activity in development of charactered investmen counsel. At 1 January 2011, UKM is obliged to make financial statements based on SAK ETAP. There are also many party having opinion that problem UKM applies SAK ETAP because UKM to tend to satisfying to effort for now dan do not want to develop the business becomes even better. Though form of developing the business, required improvement of capacity either from the angle of the management, monetary and the professionalism. This research type is descriptive research that is research with aim to affirm and explains variables characteristic that is accurate at one particular condition. Data collecting method di by the way of observation and documentation. Data analysis applied is benchmark SAK ETAP. Result of research indicated that based on plantation financial statements of rubber Jawan Lestari Ampah must be improve by using benchmark SAK ETAP.