How to cite this paper
Raza, H., Saputra, J & Muhammad, Z. (2022). The effect of the implementation of financial accounting standards on MSMEs.Accounting, 8(2), 209-216.
Refrences
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Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165–178.
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Tambunan, T. T. (2011). Development of micro, small and medium enterprises and their constraints: A story from Indonesia. Gadjah Mada International Journal of Business, 13(1), 21–43.
Arikunto, S. (2010). Research Methodology. Rineka Cipta.
Benston, G. J., Bromwich, M., & Wagenhofer, A. (2006). Principles‐versus rules‐based accounting standards: the FASB’s standard setting strategy. Abacus, 42(2), 165–188.
Bühler, C. (1968). The course of human life as a psychological problem. Human Development, 184–200.
Christiaens, J., Reyniers, B., & Rollé, C. (2010). Impact of IPSAS on reforming governmental financial information systems: a comparative study. International Review of Administrative Sciences, 76(3), 537–554.
Dedeh, D., Akbar, D. S., & Putra, R. A. (2020). The Application of Simple Accounting Format In Tradisional Shop. Sosio E-Kons, 11(3), 195–203.
Giebenrath, J. L., Burns, J. J., Hockensmith, T. A., Hession, P. J., Brewer, J., McDonald, D., & TSD, N. O. (2003). Extending the Team Learning Methodology to Coalition Training. Proceedings of 2003 Industry/Interservice Training Systems Conference.
Hasanah, N., & Ratna Anggraini, Z. R. (2017). Accounting Standards Perceptions in Small Medium Enterpricess: Case Study in Indonesia. Advanced Science Letters, 23(11), 10753–10756.
Hasanah, N., Anggraini, R., & Purwohedi, U. (2018). Accounting Standards: The Lessons from Small and Medium Enterprises. Academy of Accounting and Financial Studies Journal, 22(5), 1–10.
Helleiner, E. (2014). The status quo crisis: Global financial governance after the 2008 meltdown. Oxford University Press.
Holthausen, R. W., & Watts, R. L. (2001). The relevance of the value-relevance literature for financial accounting standard setting. Journal of Accounting and Economics, 31(1–3), 3–75.
Janrosl, V. S. E. (2018). Analysis Of Perceptions Of MSMEs Performers and Financial Accounting Standards (FAS) Socialization On The Implementation Of Financial Reports Based On FAS of MSMEs. Jurnal Akuntansi Keuangan Dan Bisnis, 11(2), 97–105.
Kiraka, R., Kobia, M., & Katwalo, A. M. (2015). Micro, small and medium enterprise growth and innovation in Kenya: A case study on the Women Enterprise Fund.
Kushnir, K., Mirmulstein, M. L., & Ramalho, R. (2010). Micro, small, and medium enterprises around the world: how many are there, and what affects the count. In MSME Country Indicators.
Kusuma, I.C. & Lutfiany, V. (2018). Perception of MSMEs in Understanding Financial Accounting Standards of MSMEs. Universitas Djuanda: Bogor.
McDougall, W. (2015). An introduction to social psychology. Psychology Press.
Mehta, S. (2013). Towards creating a sustainable design eco-system for MSMEs: A design clinic approach. 2013 IEEE Tsinghua International Design Management Symposium, 230–235.
Mettler, A., & Williams, A. D. (2011). The rise of the micro-multinational: How freelancers and technology-savvy start-ups are driving growth, jobs and innovation. Lisbon Council Policy Brief, 5(3), 1–28.
Notoatmodjo, S. (2010). Health behavioral science. Penerbit Rineka Cipta.
O’Dwyer, B. (2002). Managerial perceptions of corporate social disclosure: An Irish story. Accounting, Auditing & Accountability Journal.
Opanyi, R. O. (2016). The effect of adoption of international public sector accounting standards on quality of financial reports in public sector in Kenya. European Scientific Journal, 12(28), 161–187.
Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165–178.
Sawani, A. (2009). The changing accounting environment: international accounting standards and US implementation. Journal of Finance and Accountancy, 1, 1.
Stein, P., Goland, T., & Schiff, R. (2010). Two trillion and counting. International Finance Corporation and McKinsey & Company.
Stevenson, L. (2010). Private sector and enterprise development: fostering growth in the Middle East and North Africa. IDRC.
Tambunan, T. (2006). Micro, small and medium enterprises and economic growth. Center for Industry and SME Studies, Working Paper Series, 4.
Tambunan, T. (2019). Recent evidence of the development of micro, small and medium enterprises in Indonesia. Journal of Global Entrepreneurship Research, 9(1), 1–15.
Tambunan, T. T. (2011). Development of micro, small and medium enterprises and their constraints: A story from Indonesia. Gadjah Mada International Journal of Business, 13(1), 21–43.