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All Journal Jurnal Akuntansi dan Pajak Jurnal Ekonomi dan Bisnis SAR (Soedirman Accounting Review): Journal of Accounting and Business JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen AFRE Accounting Financial Review Owner : Riset dan Jurnal Akuntansi Perspektif Akuntansi E-JURNAL AKUNTANSI
Jean Stevany Matitaputty
Universitas Kristen Satya Wacana
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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PERSPEKTIF UKM TERHADAP LAPORAN KEUANGAN Kevin; Kristianti , Ika; Matitaputty, Jean Stevany
Perspektif Akuntansi Vol 7 No 1 (2024)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v7i1.p79-98

Abstract

Small and medium enterprises (SMEs) have an important contribution to the Indonesian economy, as well as to generate jobs. The performance of an entity can be reviewed by their financial statements. Moreover, this financial statement can also be used as the basis of decision making. This research provides the perspective of small and medium enterprises owners from the commercial sector about financial statements. The research method used was qualitative descriptive with resource persons from three successful entrepreneurs in Salatiga. This research finds that financial statements have an important contribution to small and medium enterprises' continuity. Financial statements have a lot of usabilities related to a short-term and long-term plan. Size of company, level of education, and easiness are not the main reason that affects the decision of financial statement-making but have an impact on that. Financial statements made by small and medium enterprises indirectly have applied SAK-EMKM in their making process. The main reason for making a financial statement is because it is used to fulfill the needs of information for decision making.
Co-Authors Armunanto, Dennis Arthik Davianti Camelia Idriana Kurniadi David Adechandra Ashedica Pesudo Donna Yessi Aprilia Gracella Theotama Ika Kristianti Kevin Kristianti , Ika Priyo Hari Adi Ramadhan, Raihan Gilang Samuel Martono Sondang Selida Apryastuti Purba Yefta Andi Kus , Noegroho