PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN BAGI PELAKU UMKM DI WILAYAH KOTA CITRA GRAHA KOTA BANJARBARU.

Periyadi, Periyadi PENTINGNYA PENYUSUNAN LAPORAN KEUANGAN BAGI PELAKU UMKM DI WILAYAH KOTA CITRA GRAHA KOTA BANJARBARU. Repositori Uniska MAB. (Unpublished)

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Abstract

MSMEs (Micro, Small and Medium Enterprises) are productive business units that stand alone, which are carried out by individuals or business entities in all economic sectors. Micro, Small and Medium Enterprises (MSMEs) have a very important role for economic growth in Indonesia. In its development, MSMEs have contributed a lot to the national economy, including providing a role in absorbing a large number of workers so as to assist the government in solving unemployment problems, expanding employment opportunities, increasing people's incomes and their contribution to state revenues. Financial statements are a test tool for the work of the bookkeeping department which is used to determine or assess the company's financial position. In Indonesia, there are not a few MSMEs who still underestimate the financial statements of their businesses. The main factor is that SMEs are still blind to the importance of financial reports. In fact, some perpetrators still mix personal and business financial reports. Financial reports should be made since the beginning of the establishment of the business. In addition to the difficulty of obtaining business capital loans from banks, it will be difficult for business actors to make decisions for the progress of their business in the future. With financial reports, data on income, expenses, debts and receivables that have occurred can help to make decisions and even be able to maximize business financial profits. Without good financial reports, it will be difficult to realize when there is fraud, it is difficult to know how much tax must be deposited or how much profit and loss may occur and must be anticipated. If left unchecked, this can of course make a business insolvent or bankrupt, due to incomplete data and difficulties in determining the right policy regarding the decline in business finances.

Item Type: Other
Subjects: Q Science > Q Science (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Periyadi
Date Deposited: 15 Aug 2023 03:27
Last Modified: 15 Aug 2023 03:27
URI: http://eprints.uniska-bjm.ac.id/id/eprint/17359

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