LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN PADA BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROPINSI JAWA TIMUR
ABSTRACT: Indonesian
government has established a microcredit plan for Union or Koperasi and UMKM,
which goes by abbreviation: KUMKM. This microcredit plan requires benefited
Koperasi and UMKM to give periodical financial report based on Indonesian
general financial accounting standard as a proof of progression. This seems to
be major factor of current microcredit plan. BPS added value survey in 2008
showed that 98% KUMKM in Indonesia seems to independently support themselves.
The report indicates that KUMKM could face structural difficulties in obtaining
capital assistance and other financial aids due to their incapability of making
appropriate financial report. In order to further assist potential KUMKM,
Regional Public Service Agencies (BLUD) should implement detailed financial
report system based on general financial accounting standards. Furthermore,
recognitions and measurements all accounts must comply with rules governing the
Financial Accounting Standards Board
Penulis: Yona Octiani Lestari
Kode Jurnal: jpakuntansidd120588
