MOUSSA, IBRAHIEM (2017) PENCATATAN KEUANGAN MENURUT PEMAHAMAN PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI SURABAYA. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
This study aims to determine the financial records have been done according to the understanding of Micro, Small and Medium Enterprises (SMEs) in Surabaya. This research method using qualitative methods. Data analysis technique used is descriptive analysis. The sample used in this study is the Micro, Small and Medium Enterprises (SMEs) in Surabaya as many as five (5) business actors. This study used convenience sampling to determine the sampling technique. The results of this study showed that of the five informants who were interviewed have been doing financial records in a simple and can explain the definition of the accounts in the financial statements were applied in their business financial records that have reached the level of understanding of the translation. In addition, the five informants had been classifying the transaction as accounts that are in the financial statements is seen by financial records made in its business so it can be said to be able to achieve the level of interpretation, but the fifth informants no one has reached the level of extrapolation since the fifth informants only do financial records in simple shapes. Keyword : Financial Records, SMEs and Understanding
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 19 Oct 2017 01:21 |
| Last Modified: | 19 Oct 2017 01:21 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/2626 |
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