p-Index From 2021 - 2026
5.832
P-Index
This Author published in this journals
All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Media Kesehatan Masyarakat Indonesia Health Science Journal of Indonesia Jurnal Kebijakan Kesehatan Indonesia ADVANCE Jurnal Kedokteran dan Kesehatan : Publikasi Ilmiah Fakultas Kedokteran Universitas Sriwijaya Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Kesehatan Masyarakat (JKM) CENDEKIA UTAMA JMMR (Jurnal Medicoeticolegal dan Manajemen Rumah Sakit) PENELITIAN DAN KARYA ILMIAH Syntax Literate: Jurnal Ilmiah Indonesia PENTAS : Pendidikan Bahasa dan Sastra Indonesia Jurnal Organisasi Dan Manajemen Media Kesehatan Politeknik Kesehatan Makassar Jurnal Ilmu Kesehatan Masyarakat (The Public Health Science Journal) Proceedings of the International Conference on Applied Science and Health Journals of Ners Community Jurnal Keperawatan Respati Yogyakarta Media Karya Kesehatan Magisma: Jurnal Ilmiah Ekonomi dan Bisnis J-Kesmas: Jurnal Kesehatan Masyarakat (Indonesian Journal of Public Health) Grouper: Jurnal Ilmiah Perikanan Jurnal Medika Hutama Jurnal Inovasi Penelitian Jurnal Sibernetika Jurnal Kesehatan Tambusai AN-Nur: Jurnal Kajian dan Pengembangan Kesehatan Masyarakat Jurnal Riset Manajemen dan Bisnis Media Publikasi Promosi Kesehatan Indonesia (MPPKI) Jurnal Teknologi Kesehatan Journal of Islamic Economics and Finance PEKBIS Berita Kedokteran Masyarakat Jurnal Penelitian dan Karya Ilmiah Lembaga Penelitian Universitas Trisakti Journal of Islamic Economics and Finance Jurnal Penelitian Pendidikan Indonesia Neurona Jurnal ARSI : Administrasi Rumah Sakit Indonesia Journal of Indonesian Health Policy and Administration Equilibrium Point : Jurnal Manajemen Bisnis Jurnal Ekonomi Kesehatan Indonesia
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : PEKBIS

THE INFLUENCE QUALITY OF FINANCIAL REPORTS FOR LENDING AND PROSPECTS OF IMPLEMENTATION SAK ETAP IN THE SMALL AND MEDIUM ENTERPRISES (SMES) IN PEKANBARU CITY Gusnardi '; Jawanri Citra PS; Fenny Trisnawati
PEKBIS Vol 7, No 3 (2015)
Publisher : Program Studi Pendidikan Ekonomi Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.704 KB) | DOI: 10.31258/pekbis.7.3.174-184

Abstract

This study aims to determine the influence of the quality of the financial reports of the credit giving and the prospect of the implementation of financial accounting standards entities without public accountability (SAK ETAP) on SMEs in the Pekanbaru City. The research data obtained from questionnaires were returned and interviews to 100 100 SMEs in the Pekanbaru City. These results indicate that the quality of financial reports SMEs do not influence the amount of credit received by SMEs .This is caused by the low quality of financial reports of SMEs so that banks are still doubt of the relevance and reliability of financial reporting SMEs. The prospect implementation for SMEs in improving the quality of financial reports is limited because of the lack of understanding SMEs on SAK ETAP.Keywords: Quality of Financial Reports, SMEs, SAK- ETAP
Co-Authors ', Gusnardi ', Sumarno Adang Bachtiar Adik Wibowo Ahmad Sulaiman Alwahdy Alexsander Putra Ambarita, Anna Tirawani Amelia Intan Andre Yunianto Anis Sakinah Utami Anna Tirawani Ambarita Annathasia Annathasia Asri Hikmatuz Zahroh Athiyah, Athiyah Atmiroseva, Atmiroseva Ayu Novia Kurnia Ayunda Oktavia Bagas Yushila Tamami Rizqo Baros, Wan Aisyiah Benjamin Saut Budi Safari Cicih Opitasari Citra Jaya Cyntiya Rahmawati Cyntiya Rahmawati Daeli, Widi Astutty Casimira Damayan, Anak Agung Istri Agung Sri Stuti Daruki, Maria Wahyu Dedy Revelino Diah Fitri Novita Sari Diah Melly Marlyana Dian Agnesa Sembiring Dian Elawati Dibyo Iskandar Dilla Syamola Dini Karwati Djoko M Hartono Donny Hamid Dwi Budi Prastiani Endah Sih Prihatini Erdayani Erdayani Ery setiawan Ery Setiawan Setiawan Erzan Dhanalvin Estherlina Sitorus Euis Nurjannah Evie Ni'matunnisa Fachmi Idris Fadliyah, Hilyatul Fadllil Kaafi Fahminur ' Faisol Mas’ud Faisol Masud Farianti, Yuli Febriadi, Yudi Felicitas Nia Aryani Firda Jusela Fitri Octaviana Fredinan Yulianda Fuquh Rahmat Shaleh Gani Haryana Garaika Genoveva Maditias Dwi Pertiwi Gimin Gimin Giusman, Reli Gusnardi ' Heny Hendrayati Hilyatul Fadliyah Ida Bagus N Maharjana Idris, Salman Mauluddin Ika Purnamasari Jawanri Citra PS Kurnia Sari Kurnia, Ayu Novia Latanza Shima Lestari, Erna Madya, Sri Denti On Mangunsong, Emmy Ridhawaty Marshia Rehatalanit Megraini, Amila Mirza Aulia Moch Saad, S.Pi.,M.Si Mochamad Achyarsyah Muhammad Lian Kautsar Mukhlisa, Mazda Novi Mukti Ali Mundiharno Mundiharno Nadjib, Mardiati Natalia Melani Nia Priyatiningsih Nurhabibah Nurhabibah Pantri Widyastuti Pantri Widyastuti Pradya Rafthudyanti Prastuti Soewondo Pujiyanto Pujiyanto Pulungan, Nopiana Pusposari Purwoko Rabiulyati, May Rasinta Ria Ginting Rejeki, Vera Marietha Meinar Reli Giusman Renindra Ananda Aman Rina Selva Johan Rira Martaliza Rizki Asriani Putri Rudi Suryo Kristanto Rybob Khomes Sakdanur Nas Salman Mauluddin Idris Sayekti, Sekar Arum Handarbeni Sembiring, Dian Agnesa setyo Pantawis Silvia Vinawaty Soetedja Simbolon, Joni Pranata Sri Denti On Madya Sri Denti On Madya Suarman ' Suci Atiningsih Suherman, Suherman Suryana Suwedia, I Nyoman Gede Bayu Wiratama Tetriadi Tetri Tetriadi Tetriadi, Tetriadi Tetriyadi, Tetriyadi Tiara Aninditha Tri Priyo Anggoro Tri Priyo Anggoro Ulil Amri, Anugrah Aulia Vera Marietha Meinar Rejeki Wahyudi, Chandra Tri Wahyuni, Asri Nur Wahyuningsih, Helmi Wan Aisyiah Baros Widi Astutty Casimira Daeli Widi Astutty Casimira Daeli Widyastuti, Pantri Widyatutti Widyatuti Winnugroho Wiratman, Manfaluthy Hakim, Tiara Aninditha, Aru W. Sudoyo, Joedo Prihartono Yenni Khristiana Yesi Astri Yohanes Fery Cahaya Yuliani Yuliani Yunavita Uzzie Elsanti Yunita Yunita Zahrul Arief Intasar