Jurnal Riset Terapan Akuntansi
Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI

PENGUNGKAPAN PERKEMBANGAN USAHA MIKRO DI KECAMATAN KABILA BONE MELALUI TINJAUAN KONSEP ENTITAS

Tuli, Hartati (Unknown)
Mahmud, Muliyani (Unknown)



Article Info

Publish Date
22 Oct 2024

Abstract

The economic entity concept states that entities (in this case MSMEs) should be considered as independent entities or independent of their owners, but in reality there are still MSME actors in Kabila Bone District who have not implemented this concept. The aim of this research is to determine future business developments through reviewing the entity concept. The method used in this research is descriptive quantitative with the data collection method used is a questionnaire. The results show that micro business actors in Kabila Bone District, Bone Bolango Regency, have understood that the separation between personal and business property is important, but there are also some business actors who do not separate personal and business property so that micro businesses are still not optimal. so the application of the entity concept is also the same. Keywords: Micro Business, Economic Entity Concept, Business Development

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Journal Info

Abbrev

jrtap

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Terapan Akuntansi (JRTA) merupakan jurnal yang berisi tentang hasil riset dan penelitian dalam bidang akuntansi. Terbit pertama kali pada bulan Januari 2017 dan terbit dua kali setahun yaitu untuk periode Januari – Juni dan periode Juli – Desember, dengan ISSN: ...