Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)
Vol 3, No 1 (2020): November 2019 - Mei 2020

Penyusunan Laporan Keuangan Sederhana Untuk Pengusaha Kecil (Studi Pada Pengusaha Kecil Di Kecamatan Medan Labuhan)

Ruswan Nurmadi (Fakultas Ekonomi Bisnis Universitas Harapan Medan)
Liza Novietta (Universitas Harapan Medan)



Article Info

Publish Date
31 May 2020

Abstract

At this time, there are still many small entrepreneurs who have not succeeded in compiling a simple financial report. Loans provided by banks to be distributed to small and medium enterprises have not been fully absorbed. One of the main obstacles faced by small and medium enterprises in developing their business is the absence of financial reporting that are required to obtain business loans from banks. On the other hand, for labor absorption, small and medium enterprises contributions are more than 90 percent in Indonesia. This shows how important the role of small and medium enterprises in the Indonesian economy.  This research takes data in Medan Labuhan Sub-District, where small and medium enterprises unable to develop their business due to financial constraints.  

Copyrights © 2020






Journal Info

Abbrev

JAKK

Publisher

Subject

Economics, Econometrics & Finance

Description

JAKK | Jurnal Akuntansi dan Keuangan Kontemporer adalah Jurnal yang diterbitkan oleh Program Studi Magister Akuntansi Program Pascasarjana Universitas Muhammadiyah Sumatera Utara. JAKK menerima tulisan yang berasal dari hasil penelitian, literatur riview, konseptual pada lingkup akuntansi keuangan, ...