ANJAK PIUTANG (TANPA RECOURSE) SEBAGAI SALAH SATU ALTERNATIF UNTUK MENGATASI MASALAH CASH FLOW BAGI UKM DI INDONESIA DAN PERLAKUAN AKUNTANSINYA

Sugiarti , Yenny (2006) ANJAK PIUTANG (TANPA RECOURSE) SEBAGAI SALAH SATU ALTERNATIF UNTUK MENGATASI MASALAH CASH FLOW BAGI UKM DI INDONESIA DAN PERLAKUAN AKUNTANSINYA. Manajemen & Bisnis, 5 (2). pp. 126-136. ISSN 1412-3789

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Abstract

Small and medium enterprises (SMEs) of temface a cash flow problem due to a difficulty of internal source of fund. In order to obtain external sources, SMEs usually apply for credits from banks. However, the credits require a rigid debt covenant, which often causes a constraint to SMEs in their operational activities. In several countries, factoring is an alternative financing for external sources. This alternative has come to be a favored solution, especially for SMEs. This paper attempts to show the possibility for adopting the factoring, especially a factoring without recourse, in SMEs in Indonesia. In order to support the arguments, the author shows the evidence of the success story in several countries. The author also explains the advantages of factoring without recourse and the accounting treatment of factoring in order to show the advantage in working capital

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Eko Setiawan 194014
Date Deposited:	21 Nov 2012 04:18
Last Modified:	21 Nov 2012 04:18
URI:	http://repository.ubaya.ac.id/id/eprint/1674

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