Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan
DOI:
https://doi.org/10.26740/jaj.v1n1.p63-77Keywords:
UKM, financial statement, BRIAbstract
Abstract
Lower access to bank because UKM cant make financial statement suitable with bank standards. Therefore this research will descript financial statement of UKM and explain many constraints for UKM to compiling financial statement suitable standard in bank. The result of this research proves that without compiling financial statement, UKM can obtain loan from bank (BRI). This is because the bank had not specifies standard for the financial performance as one of the condition to obtain loan. So there is no relation about UKMs capability in compiling financial statement with access capital of bank.
References
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Munawir, S. 2004. Analisis Laporan Keuangan. Yogyakarta, Liberty.
Ps, Djarwanto. 2001. Pokok-pokok Analisis Laporan Keuangan, Yogyakarta, BPFE.
Wild, J.J; Subramanyam, K. R dan Halsey, R.F, 2004. Financial Statement Analysis Edisi 8 Buku Satu, Jakarta, Salemba Empat.
Wild, J.J; Subramanyam, K. R dan Halsey, R.F, 2004. Financial Statement Analysis Edisi 8 Buku Dua, Jakarta, Salemba Empat.
Prastowo, Dwi dan Juliaty, Riska, 2005. Analisis Laporan Keuangan Edisi kedua, Yogyakarta, UPP AMP YKPN.
Statistik UKM 2004 2005, www.depkop.go.id.
Peran Koperasi dan Usaha Kecil dan Menengah dalam Pembangunan Nasional,
www.depkop.go.id.
Mudradjat Kuncoro, 2000. Usaha Kecil Indonesia: Profil, Masalah dan Strategi Pemberdayaan, Jurnal Usaha Kecil Indonesia.
Suhendar Sulaeman, 2004. Pengembangan Usaha Kecil dan Menengah dalam Menghadapi Pasar Regional dan Global, Infokop Nomor 25 Tahun 2004.
______, 2007. Perbankan Siap Salurkan Kredit. Harian Seputar Indonesia Jumat, 2 Februari 2007.
Munawir, S. 2004. Analisis Laporan Keuangan. Yogyakarta, Liberty.
Ps, Djarwanto. 2001. Pokok-pokok Analisis Laporan Keuangan, Yogyakarta, BPFE.
Wild, J.J; Subramanyam, K. R dan Halsey, R.F, 2004. Financial Statement Analysis Edisi 8 Buku Satu, Jakarta, Salemba Empat.
Wild, J.J; Subramanyam, K. R dan Halsey, R.F, 2004. Financial Statement Analysis Edisi 8 Buku Dua, Jakarta, Salemba Empat.
Prastowo, Dwi dan Juliaty, Riska, 2005. Analisis Laporan Keuangan Edisi kedua, Yogyakarta, UPP AMP YKPN.
Statistik UKM 2004 2005, www.depkop.go.id.
Peran Koperasi dan Usaha Kecil dan Menengah dalam Pembangunan Nasional,
www.depkop.go.id.
Mudradjat Kuncoro, 2000. Usaha Kecil Indonesia: Profil, Masalah dan Strategi Pemberdayaan, Jurnal Usaha Kecil Indonesia.
Suhendar Sulaeman, 2004. Pengembangan Usaha Kecil dan Menengah dalam Menghadapi Pasar Regional dan Global, Infokop Nomor 25 Tahun 2004.
______, 2007. Perbankan Siap Salurkan Kredit. Harian Seputar Indonesia Jumat, 2 Februari 2007.
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Published
2009-10-19
How to Cite
Handayani, S. (2009). Analisis Penyajian Laporan Keuangan Sektor Ukm Berbasis Standar Lembaga Permodalan Perbankan. AKRUAL: Jurnal Akuntansi, 1(1), 63–77. https://doi.org/10.26740/jaj.v1n1.p63-77
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