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...
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| Format: | Article in Journal/Newspaper |
| Language: | English Indonesian |
| Published: |
University of Brawijaya
2013
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| Online Access: | https://doaj.org/article/4febce82c6b14aabb83d5967c0d7f5cd |
| _version_ | 1821699342140964864 |
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| author | Dian Purnama Sari |
| author_facet | Dian Purnama Sari |
| author_sort | Dian Purnama Sari |
| collection | Directory of Open Access Journals: DOAJ Articles |
| description | 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. |
| format | Article in Journal/Newspaper |
| genre | sami sami |
| genre_facet | sami sami |
| id | ftdoajarticles:oai:doaj.org/article:4febce82c6b14aabb83d5967c0d7f5cd |
| institution | Open Polar |
| language | English Indonesian |
| op_collection_id | ftdoajarticles |
| op_relation | http://jamal.ub.ac.id/index.php/jamal/article/view/249/227 https://doaj.org/toc/2086-7603 https://doaj.org/toc/2089-5879 2086-7603 2089-5879 https://doaj.org/article/4febce82c6b14aabb83d5967c0d7f5cd |
| op_source | Jurnal Akuntansi Multiparadigma, Vol 4, Iss 2, Pp 188-197 (2013) |
| publishDate | 2013 |
| publisher | University of Brawijaya |
| record_format | openpolar |
| spelling | ftdoajarticles:oai:doaj.org/article:4febce82c6b14aabb83d5967c0d7f5cd 2025-01-17T00:36:30+00:00 Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) Dian Purnama Sari 2013-08-01T00:00:00Z https://doaj.org/article/4febce82c6b14aabb83d5967c0d7f5cd EN ID eng ind University of Brawijaya http://jamal.ub.ac.id/index.php/jamal/article/view/249/227 https://doaj.org/toc/2086-7603 https://doaj.org/toc/2089-5879 2086-7603 2089-5879 https://doaj.org/article/4febce82c6b14aabb83d5967c0d7f5cd Jurnal Akuntansi Multiparadigma, Vol 4, Iss 2, Pp 188-197 (2013) umkm modal prive konstruksi sosial Commerce HF1-6182 Accounting. Bookkeeping HF5601-5689 article 2013 ftdoajarticles 2022-12-31T12:49:26Z 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. Article in Journal/Newspaper sami sami Directory of Open Access Journals: DOAJ Articles |
| spellingShingle | umkm modal prive konstruksi sosial Commerce HF1-6182 Accounting. Bookkeeping HF5601-5689 Dian Purnama Sari Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) |
| title | Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) |
| title_full | Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) |
| title_fullStr | Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) |
| title_full_unstemmed | Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) |
| title_short | Telisik Perlakuan Teori Entitas dalam Usaha Mikro, Kecil dan Menengah (UMKM) |
| title_sort | telisik perlakuan teori entitas dalam usaha mikro, kecil dan menengah (umkm) |
| topic | umkm modal prive konstruksi sosial Commerce HF1-6182 Accounting. Bookkeeping HF5601-5689 |
| topic_facet | umkm modal prive konstruksi sosial Commerce HF1-6182 Accounting. Bookkeeping HF5601-5689 |
| url | https://doaj.org/article/4febce82c6b14aabb83d5967c0d7f5cd |