Telisik Perlakuan Teori Entitas Usaha Mikro, Kecil dan Menengah.

Sari, Dian Purnama (2013) Telisik Perlakuan Teori Entitas Usaha Mikro, Kecil dan Menengah. Jurnal Akuntansi Multiparadigma, 4 (2). pp. 188-197. ISSN ISSN: 2086-7603; e-ISSN: 2089-5879; SK. Akreditasi No.: 212/P/2014

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Abstract

Study of Entity Theory Treatment on Micro, Small and Medium Enterprises (SMEs). Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/income is treated as “owner’s wallet”. Internalization process can be carried out by “transplantation” of the economic entity concept to eliminate the culture of “samimawon” exhibited by many actors of SMEs.

Item Type: Article
Additional Information: SK. Akreditasi No.: 212/P/2014
Uncontrolled Keywords: UMKM, Modal, Prive, Konstruksi Sosial
Subjects: Business > Accounting
Divisions: Journal Publication
Depositing User: F.X. Hadi
Date Deposited: 29 Nov 2018 04:45
Last Modified: 08 Mar 2019 08:23
URI: http://repository.ukwms.ac.id/id/eprint/16402

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