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 |
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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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