JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)

Evaluation Standart Operational Prosedure Corporate Social Responbility

Hajan Hidayat (Politeknik Negeri Batam)
Yuricha Vittri Yanti (Politeknik Negeri Batam)



Article Info

Publish Date
01 Mar 2016

Abstract

This research discusses the format of the financial statement made PKBL for use by business partners as a condition in the loan submission. The format of the financial statements statement of financial position is provided and profit/loss. The authors found a problem that is often business partners do not fill financial statements correctly so troublesome parties PKBL. This leads to slow lending process. Charging error caused by lack of understanding business partners against the financial report provided PKBL. Based on the basic provisions of the preparation of the financial statements, the author of menyimpulakan that the report provided PKBL yet eligible conditions i.e. financial statements can not be understood, irrelevant, unreliable and often does delay time in gathering financial statements.

Copyrights © 2016






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...