Implementasi SAK ETAP dan Kualitas Laporan Keuangan UMKM terkait Akses Modal Perbankan

Abstract The aim of this research is analyze further about the quality of finance statement UMKM, the readiness of UMKM in implementing SAK ETAP when compiling the finance statement, and assess the impact of SAK ETAP implementation when UMKM is compiling the finance statement. This research method...

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Bibliographic Details
Main Authors: Teti Rahmawati, Oktaviani Rita Puspasari
Format: Article
Language:Indonesian
Published: Lembaga Penelitian Universitas Swadaya Gunung Jati 2017-06-01
Series:Jurnal Kajian Akuntansi
Online Access:https://jurnal.ugj.ac.id/index.php/jka/article/view/510