日惹特别省使用日经阑尾、企业业绩和UMKM持续性

Akuntansi Dewantara Pub Date : 2019-10-28 DOI:10.26460/AD.V3I2.5190.G2713

Ningrum Pramudiati, Anandita Zulia Putri, Anindita Imam Basri

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引用次数: 6

摘要

本研究旨在验证印度尼西亚AccountingÂ非公共问责实体标准(SAK ETAP)对微型和小型企业(UMKM)的经营绩效和可持续性的影响。此外，本研究旨在衡量企业绩效对英国企业可持续发展的影响。本研究以问卷形式的原始数据为基础，采用有目的的抽样方法和选定来源的访谈。本研究预计将为UMKM所有者根据SAK ETAP的财务报告实践提供好处，以提高其业务绩效和可持续性。本研究描述了SAK ETAP实施与UMKM业务可持续性之间的相关性作为中介变量，这在以往的研究中尚未发现。Â Â关键词:SAK ETAP实施，经营绩效，umkm可持续性

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta

This research purports to validate the influence of The Indonesian AccountingÂ Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKMâ€™s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.Â Â Keywords: the implementation of SAK ETAP, business performance, UMKMâ€™s sustainability

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来源期刊

Akuntansi Dewantara

自引率

0.00%

发文量

审稿时长

4 weeks