LAPORAN KEUANGAN BERBASIS STANDAR AKUNTANSI KEUANGAN PADA BADAN LAYANAN UMUM DAERAH DI LINGKUNGAN DINAS KOPERASI DAN UMKM PEMERINTAH PROPINSI JAWA TIMUR
ABSTRACT Indonesian government has established a microcredit plan for Union or Koperasi and UMKM, which goes by abbreviation: KUMKM.This microcredit plan requires benefited Koperasi and UMKM to give periodical financial report based on Indonesian general financial accounting standard as a proof of progression.This seems to be major factor of curren