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Kembali| NIM (Student Number) | C1L009009 |
|---|---|
| Nama Mahasiswa | BERLAU JAKEN |
| Judul Artikel | THE ASSOCIATION OF ACCOUNTING IMPLEMENTATION IN SMALL AND MEDIUM ENTERPRISES WITH COMPANY LIFE CYCLE (CASE STUDY SMEs BATIK AT BANYUMAS REGION) |
| Abstrak | This research is case study on small and medium enterprises in Banyumas Regency. This research aims to find out relationship between life cycle phase and accounting implementation.Company Life cycle consists of four stages: introduction, growth, mature, and decline. Firm in different life cycle stages have different characteristics. The diferences in the life-cycle stages have differences relationship in accounting implementation. The sampling method uses census method means that all members of the population to be sample.The population in this research is all of owners/manager SMEs Batik in Banyumas Regency. Fourty four units of SMEs were selected. Hypothesis testing was done by the multiple regression analysis and prior to the classic assumption. The result shows that partially variable which is Growth, Maturity, and Decline phase have positive relationship with accounting implementation. Only Introduction phase has negative relationship with accounting implementation. |
| Abstrak (Inggris) | This research is case study on small and medium enterprises in Banyumas Regency. This research aims to find out relationship between life cycle phase and accounting implementation.Company Life cycle consists of four stages: introduction, growth, mature, and decline. Firm in different life cycle stages have different characteristics. The diferences in the life-cycle stages have differences relationship in accounting implementation. The sampling method uses census method means that all members of the population to be sample.The population in this research is all of owners/manager SMEs Batik in Banyumas Regency. Fourty four units of SMEs were selected. Hypothesis testing was done by the multiple regression analysis and prior to the classic assumption. The result shows that partially variable which is Growth, Maturity, and Decline phase have positive relationship with accounting implementation. Only Introduction phase has negative relationship with accounting implementation. |
| Kata Kunci | Life cycle phase, Small and Medium Enterprises, and Accounting Implementation. |
| Nama Pembimbing 1 | Dr.Oman Rusmana,M.Si.,Ak |
| Nama Pembimbing 2 | Dra.Triani Arofah,M.Si.,Ak |
| Tahun | 2009 |
| Jumlah Halaman | 14 |
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