Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM)

Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social...

Full description

Bibliographic Details
Main Author: Dian Purnama Sari
Format: Article in Journal/Newspaper
Language:English
Indonesian
Published: University of Brawijaya 2013
Subjects:
umkm
modal
prive
konstruksi sosial
Commerce
HF1-6182
Accounting. Bookkeeping
HF5601-5689
sami
Online Access:https://doaj.org/article/4febce82c6b14aabb83d5967c0d7f5cd
Description
Summary:Various challenges and obstacles still occur in SMEs development in Indonesia. One of them is the behavior of SMEs owners who often do not separate personal finance and business capital. Habit of paying for any personal needs is one form of the use of enterprise wealth for personal use. This social reality of SMEs shows the incomprehension of the Economic Entity Concept, the tendency to use the enterprise wealth for personal reason, and business profit/income is treated as “owner’s wallet”. Internalization process can be carried out by “transplantation” of the economic entity concept to eliminate the culture of “sami mawon” exhibited by many actors of SMEs.

Similar Items