Implementation Sak-Etap, Management Consultation, Business Going Concern And Easiness Of Capital Acquisition On Small And Medium Enterprises (SME’s) In Bandung  

Oleh:

Nurwulan, Liza Laila ; Septiawan, Budi

Jenis: Article from Proceeding
Dalam koleksi: Proceeding The 7th International Seminar on Industrial Engineering and Management (7th ISIEM) di Bali, March 11th – 13th, 2014, page IM 48-59.
Topik: Application of SAK ETAP ; Management Consulting; Going Concern; Easiness of Capital Acquisition; Small and Medium Enterprises (SMEs)
Fulltext: Paper 31 Liza Laila Nurwulan Pasundan University.pdf (325.87KB)

Isi artikel

Existence SAK - ETAP is to meet the special needs of financial accounting for SMEs. This is because the majority of businesses in Indonesia is still in the small and medium scale enterprises not great scale. Besides the SME sector in general has not been utilizing the services of management consultants as providers of external advice in support of the passage of their efforts , in addition there is the problem of capital, all of which have an impact on business continuity (going concern) SMEs . The intent of this study is to collect data, analyze and explain the effect of the application of SAK ETAP and management consulting on business going concern and its relationship with the easiness capital acquisition to SMEs in Bandung. Respondents in this study are SMEs in Bandung, which amounted to 50 people. The survey results revealed that the application of SAK ETAP and management consulting have a significant influence on going concern SMEs in Bandung with the effect of 19.6 %, while capital acquisition easiness not strengthen the relationship between the application of SAK ETAP with going concern SMEs in Bandung, with the effect of 2.5 %, and capital acquisition easiness not strengthen the relationship between the management consulting with going concern SMEs in Bandung, with the effect of 0.3 %

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