Erpi Rahman – PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP BESARAN KREDIT YANG DITERIMA UMKM (Studi Empiris di Kabupaten Sumedang)

Home / PUBLIKASI JURNAL / Erpi Rahman – PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP BESARAN KREDIT YANG DITERIMA UMKM (Studi Empiris di Kabupaten Sumedang)

TAHUN 2016

No ISSN             : 2086-1613

Volume / Edisi    : Volume 6/Edisi 2

Abstak :

The growth of Micro, Small and Medium Enterprises is currently very fast. By Government’s support to the development of people’s economy based on Micro, Small and Medium Enterprises (SMEs), society is now aware that being an entrepreneur or self-employed can be one source of revenue in addition to being an employee. The topic of Enterprise, Small and Medium Enterprises has become a hot issue in Indonesia’s economy no exception in Sumedang. Many government programs help to develop the Micro, Small and Medium Enterprises, as the Kredit Usaha Rakyat (KUR), Kredit Usaha Senyum Manis (KUSUMA) specialized in Sumedang. But the distribution did not reach the target, because since banks do not have adequate information regarding the condition of Micro, Small and Medium Enterprises. This is because SMEs do not make financial statements or the quality of financial reports which low. Standard micro-enterprise financial statements should have the qualitative characteristics of information as stated in the SAK ETAP, which is understandable, relevance, materiality, reliability, substansialy to the form, sound judgment, completeness, comparable, and timely. This study aimed to determine whether a variable undertandable, Relevance, materiality, reliability, substansialy to the form, Wealth Considerations, Completeness, comparable, Timely and Cost & Benefit Balance has a significant influence in detecting Balancing finance. Results of the study Relevant, materiality, reliability, substansialy to the form, Wealth Considerations, Completeness, comparable to detect a significant effect Balancing finance could be accepted than Understandably, Timely and Cost and Benefit Balance significant effect in detecting Balancing finance unacceptable

Leave a Reply

Your email address will not be published. Required fields are marked *