Economic Circles Research Articles

Pemanfaatan Aplikasi Customer Relation Management pada koperasi

Cooperatives are usually referred to as a means to help people from low economic circles up to economic conditions upwards. With the existence of a unit for savings and loans can help the community in the district of Kabanjahe open a business in improving the economy of the people in Kabanjahe. Payment of invoices by customers and events to be carried out by cooperatives never arrive due to a lack of information received by customers. Therefore we need a system that is very helpful in the process of supporting events in the cooperative. The CRM (Customer Relationship Management) application can assist in the notification process and simplify the cooperative payment transaction process. This research can facilitate the cooperatives and cooperative members in conducting transactions and is very helpful also to customers in the notification process of cooperative activities and customer bills and notifications are given 3 days before the activities or events from CU.

Multi Sensors Application for Automatic Portal Access in Residential Complexes

The purpose of this study is to implement multiple sensors for automatic portal access. More and more people who live in housing complexes, especially middle and upper economic circles, are increasingly vulnerable to security systems in housing complexes. This is because the guard officer may not be on guard for 24 hours without stopping. For this reason, an automatic portal system is needed to overcome the security system in the housing complex, so that people living in the housing complex feel comfortable because they are protected from crimes that can occur in the housing complex. The method of this research is field analysis which goes directly to the field to see the current conditions and housing shortages. The results and research are expected to help realize smart housing that has used RFID in its security system. And the expected impact of this research is to be able to realize smart housing that can read information from a small device called a TAG or Transponder (Transmitter and Responder).

The Origin of the Polish National Loan Fund and Its Operation on the Polish Lands

The idea of establishing the Bank of Poland as the central bank of the Second Polish Republic and introducing a new currency appeared shortly after Poland regained its independence. At the beginning of 1919, in the economic circles it was believed that one of the initial steps taken by the government would be to establish a new issuing bank in place of the Polish National Loan Fund, which had appeared on the Polish territory in an emergency situation—during the First World War, and which, contrary to the original (both German and Polish) plans survived for 7 years and was transformed after the war into the first bank of issue in the now independent Polish State.
 The Polish National Loan Fund established by the Germans as an issuing institution by way of the ordinance of December 9, 1916 establishing the Polnische Landes Darlehnskasse was granted the privilege of issuing a new currency, that is a new monetary unit under the name marka polska. The German authorities were guided by various objectives when creating the new issuing institution—first of all, the aim was to limit the area of circulation of the German mark and to create an instrument that would draw in the occupied area of the Polish territory to finance the war, contrary to the assurances of the occupying authorities that the PKKP would be an institution supporting the economy and banking system of the country—the Kingdom of Poland, whose creation was envisaged after the end of World War I.

MARKETING AS THE SOURCE OF ESTABLISHMENT OF PILLARS OF THE ENTERPRISE INTELLECTUAL CAPITAL

The article analyzes the development of ideas about the composition of intellectual capital and the place of marketing as its source. The key problem is determining the list of features by which the classification of intellectual capital components will be formed. On the basis of a critical analysis of the existing classifications of intellectual capital components, the author's classification was formed on the following grounds: by sources of formation; by subjects or carriers; by functional content; depending on the origin; depending on the degree of controllability; by scope; on the principle of belonging of elements; depending on the stage of the play cycle; depending on the dynamics of their wear and play; by way of storing information; in relation to the process of creating new objects; depending on the degree of identification Keywords: intellectual capital, intellectual capital elements, human capital, capital of relations, organizational capital, marketing. DOI: 10.15276/mdt.3.3.2019.2 Oklander M. A., Lytovchenko I. L., Botushan M. I. (2011) Marketynhovi komunikatsii promyslovykh pidpryiemstv v umovakh informatsiinoi ekonomiky [Marketing communication of industrial enterprises in the information economy]. Odesa: Astroprynt. (in Ukrainian). Saint-Onge H. (1996) Tacit knowledge: the key to the strategic alignment of intellectual capital? Strategy and Leadership, vol. 24, no. 2, pp. 10–14. Sveiby K. E. (1997) The New Organizational Wealth. San Francisco: CA. Edvinsson L., Malone M. S. (1997) Intellectual Capital: Realizing your Company’s True Value by Finding its Hidden Brainpower. New York: Harper Business. Brooking A. (1997) Intellectual Capital: Core Asset for the Third Millennium Enterprise. Thomson Business Press, London. Bontis N. (1998) Intellectual capital: an exploratory study that develops measures and models. Management Decision, vol. 36, no. 2, pp. 63-76. Gu F, Lev B. (2001) Intangible assets – measurement, drivers, usefulness, working paper. New York: Boston University and New York University, NY. Khalique M., Shaari J. A. N., Isa, A. H. b. M. (2013) The road to the development of intellectual capital theor. International Journal of Learning and Intellectual Capital, vol. 4, no. 2, pp. 122-136. FASB NN. (2001) Getting a grip on intangible assets – what they are, why they matter, and who should be managing them in your organization. Harvard Management Update, vol. 6, no. 2, pp. 6-8. Shkurupij O. V. (2010) Intelektual'nyj kapital v umovakh stanovlennia postindustrial'noho suspil'stva: imperatyvy hlobal'noho ekonomichnoho rozvytku ta oriientyry dlia Ukrainy [Intellectual capital in educational institutions of post-industrial content: imperatives of global economic circles and organizations of Ukraine]. Poltava: RVV PUET. (in Ukrainian). Schultz T. W. (1981) Investing in People: the Economics of Population Quality. CA: University of California, Berkeley and Los Angeles. Roos J., Roos G., Dragonetti N., Edvinsson L. (1997) Intellectual capital: Navigating in the New Business Landscape. New York: New York University Press, NY. Corrado C., Hulten C., Sichel D. (2009) Intangible capital and US economic growth. Review of income and wealth, no. 55(3), pp. 661-685. Bueno E., Salmador M. P., Rodriguez O., Catro G. M. D. (2006) Internal logic of intellectual capital: a biological approach. Journal of Intellectual Capital, no. 7(3), pp. 394-405. Sobko O. M. (2014) Intelektual'nyj kapital pidpryiemstva: kontseptualizatsiia–funktsionuvannia–rozvytok [Intellectual capital of the enterprise: conceptualization-functioning-development]. Ternopil': Krok. (in Ukrainian). Bontis N. (2001) Assessing knowledge assets: a review of the models used to measure intellectual capital. International Journal of Management Review, no. 3(1), pp. 41-60. Kendiukhov O. V. (2008) Efektyvne upravlinnia intelektual'nym kapitalom [Effective intellectual capital management]. Donets'k: DonUEP. (in Ukrainian). Butnik-Sivers'kyj O. B. (2002) Intelektual'nyj kapital: teoretychnyj aspekt [Intellectual Capital: The Theoretical Aspect]. Intellectual capital, vol. 1, pp. 16-26. (in Ukrainian)

Measuring integrated environmental footprint transfers in China: A new perspective on spillover-feedback effects

Abstract Freshwater scarcity, productive land scarcity and anthropogenic greenhouse gas emissions have become major global concerns. The situation is particularly acute in China, the world's most populous country, where there is a heterogeneous spatial distribution of natural resources in relation to regions of population density, industrial concentration and energy resource utilization. In this study, the most recent inter-regional input-output table for China and satellite extensions for water footprint, carbon footprint and land footprint were used to assess multiplier, spillover and feedback footprints for seven major regions, three industry sectors (primary, secondary and tertiary) and three time periods (2007, 2010 and 2012). In addition, normalization and weighting processes were used to integrate the individual footprints and assess the combined environmental stress transfers between regions. While the greatest contribution to the total environmental footprint came from the multiplier effect, the results illustrate that for some regions, spillover-feedback effects make an important contribution to environmental stress, such as North Region, East Region and South Region. Additionally, the ratio of feedback and spillover effect to total environmental footprint was further analyzed. The results show that the North Region was the largest, remaining 24.1%–34.4%. The three major economic circles of Yangtze River Delta, Pearl River Delta and Beijing-Tianjin-Hebei are important hotspots for regional environmental stress transfer. The results also draw attention to the situation in some regions where resource flows associated with spillover-feedback effects are high in relation to regional natural resource abundance meaning that environmental stress is high and patterns of economic development may not be sustainable into the future. More attention should be paid to regions with high relative environmental footprint. In summary, we find that spillover-feedback effects are important to consider in elaborating the resource dependencies of regions. Understanding these mechanisms will be essential to support integrated economic and environmental policy development to support sustainable development.

The Exploration of Constructing Chinese Economics in the Period of the Republic of China：With a Focus on Chinese Overseas Students

Constructing a socialist political economy with Chinese characteristics and Chinese style is an epochal answer that Chinese economic circles must complete. So, what kind of path should we explore to construct socialist political economy with Chinese characteristics? How to promote the Sinicization of economics from the two aspects of research and teaching? How to deal with the relationship between theory and practice, reality and history? How to make socialist political economy with Chinese characteristics truly embody Chinese characteristics and Chinese style? The solution of these problems is very important to the construction of socialist political economy with Chinese characteristics. As early as the period of the Republic of China, a group of returned economists who had studied abroad devoted themselves to the construction of Chinese economics. They also encountered problems similar to today’s and made useful explorations. Therefore, a review of the exploratory practice of the economists in the period of the Republic of China is of great benefit to the construction of socialist political economy with Chinese characteristics today.By using the methods of literature research and historical induction, this paper first makes a thorough study of the main literature published by returned economists in the period of the Republic of China, and concludes the exploration and contribution of returned economists in the construction of Chinese economics. The article draws the following conclusions: （1）Translating foreign economic works opens the door for Chinese people to understand modern economics; （2）Promoting the Sinicization of economic research and teaching makes modern economics take root in China; （3）Establishing Chinese economics from the two levels of national economics” and cosmopolitan economics” contributes to the development of Chinese economics and even world economics.The conclusions drawn in this paper provide the following enlightenment for the current construction of socialist political economy with Chinese characteristics: Firstly, the practical experience of Chinese economic construction since the founding of New China, especially since the reform and opening up, is the background of socialist political economy with Chinese characteristics. The more thoroughly China Story” is told, the more valuable socialist political economy with Chinese characteristics will be. Secondly, to construct socialist political economy with Chinese characteristics, we need to form a Chinese School” of economics. Thirdly, socialist political economy with Chinese characteristics cannot stop at the level of explaining Chinese practice with the economic theory, but must rise to the level of abstracting the theory of generalization, regularization and systematization from Chinese practice.The main contributions of this paper are as follows: （1）According to the three-step” path, that is, translating foreign economic work—promoting the Sinicization of economic research and teaching—constructing Chinese economics, this paper makes a panoramic exposition of the contribution of overseas students in the period of the Republic of China to the construction of Chinese economics.（2）According to the exposition of Chinese economics by overseas students, Chinese economics is divided into Chinese economics with the characteristic of national economics” and Chinese economics with the characteristic of cosmopolitan economics”. Taking this as the standard, the achievements and influences of overseas students on the construction of Chinese economics in the period of the Republic of China are examined.（3）Summarizing the lessons of the overseas students on the construction of Chinese economics in the period of the Republic of China, this paper puts forward some enlightenment for the current construction of socialist political economy with Chinese characteristics.

Pengaruh Minyak Ikan Toman (Channa micropeltes) Terhadap Fungsi Kognitif Mencit Putih (Mus musculus L.) Galur Swiss Webster Jantan

Salah satu faktor utama yang memengaruhi fungsi kognitif adalah asupan zat gizi. Asupan zat gizi yang harus diperhatikan antara lain asam lemak omega-6, asam lemak omega-3 seperti Eicosapentaenoic Acid (EPA) dan Docosahexaenoic Acid (DHA) dan asam lemak tak jenuh. Omega-3 banyak dikandung pada ikan salah satunya ikan toman. Penelitian ini bertujuan untuk mengetahui pengaruh pemberian minyak ikan toman (Channa micropeltes) terhadap fungsi kognitif mencit putih (Mus musculus L.) galur Swiss Webster jantan. Penelitian ini merupakan penelitian eksperimental dengan rancangan pre-posttest with control group design. Subjek penelitian adalah 30 ekor mencit putih (Mus musculus L.) galur Swiss Webster jantan, umur 4-10 minggu, berat badan 20-35 gram yang dibagi menjadi 5 kelompok: kontrol positif (K1), kelompok kontrol negatif (K2), kelompok mencit yang diberikan dosis minyak ikan toman sebanyak 5% (K3), kelompok mencit yang diberikan dosis minyak ikan toman sebanyak 10% (K4) dan kelompok mencit yang diberikan dosis minyak ikan toman sebanyak 20% (K5) masing-masing sebanyak 6 ekor mencit. Fungsi kognitif dinilai menggunakan Uji MWM yang dilakukan sebanyak 2 kali. Pemberian minyak ikan toman selama 14 hari (p<0,05) mengurangi waktu latensi pada dosis tinggi (20%). Sementara itu, kelompok dengan dosis rendah dan sedang (5% dan 10%) tidak menunjukkan adanya pengaruh pemberian minyak ikan toman terhadap waktu latensi. Minyak ikan toman (Channa micropeltes), dosis 20% meningkatkan fungsi kognitif mencit putih (Mus Musculus L.) galur Swiss Webster jantan.

Problematic encounters between Chinese nationals and black South Africans in the building industry in Johannesburg, South Africa An intercultural communication analysis

China’s increased engagement with South Africa presents serious challenges to Chinese construction companies because of allegations about unfair labour practices. This study aimed to identify cultural differences between black South Africans and Chinese and explore the roles of the differences in their problematic encounters in the building industry in Johannesburg. The study concluded that cultural dimensions should receive due consideration when addressing contentious labour relations between Chinese companies and African employees instead of simply observing labour laws, as broadly claimed in political and economic circles.

Urban agglomeration (Guangzhou-Foshan-Zhaoqing) ecosystem management under uncertainty: A factorial fuzzy chance-constrained programming method

In this study, a factorial fuzzy chance-constrained programming (FFCP) method is developed for planning urban agglomeration ecosystem under uncertainty. FFCP cannot only address uncertainties presented as possibility distributions and random variables, but also quantitatively evaluate the individual and the interactive effects of multiple eco-environmental factors on urban agglomeration ecosystem. The FFCP method is applied to planning the Guangzhou-Foshan-Zhaoqing (GFZ) urban agglomeration, one of the most important economic circles of the Pearl River Delta region. With rapid industrialization, urbanization and population growth, a number of eco-environmental issues (e.g., water contamination, air pollution, and ecological deterioration) are becoming more and more serious. Results reveal that (i) the main environmental problem of Guangzhou is water pollution due to excessive chemical oxygen demand (COD) discharge (with a contribution of 53.1%), (ii) Foshan would suffer air pollution due to sulfur dioxide (SO2) emitted from industrial processing and production, and (iii) solid waste disposal would continue to be challenge faced by Zhaoqing. Results also disclose that multiple uncertainties in system components have sound effects on the urban agglomeration ecosystem management as well as eco-environmental constraints have individual and/or joint effects on the system benefit. Different probability levels would lead to changed land-use patterns. Decisions at a lower violation level would lead to an increased reliability in fulfilling ecosystem requirement but with a lower system benefit. The findings can help decision makers to gain insights into tradeoff between economic development and eco-environmental protection as well as generate synergetic development strategies of urban agglomeration in an economic-effective and ecological-harmonious way.

Lomé et la coopération industrielle CEE-ACP en 1975: entre Nouvel ordre économique international et poursuite des intérêts industriels européens

In 1975, the Lomé Convention, which manages relations between the EEC and the countries of the ACP (Africa Caribbean Pacific) group, introduces a chapter on "industrial cooperation". This new policy aims to develop production sectors (industry, agriculture, mining and tourism) in the ACP countries, and embodies the egalitarian partnership discourse specific to the New International Economic Order. Using unpublished archives from the European Commission, the ACP Secretariat, the Centre for Industrial Development and interviews with the administrators in charge in the 1970s, we study the complexity of the networks of internal and external actors at DG- VIII responsible for setting up EEC-ACP industrial cooperation in Brussels. In doing so, we show that industrial cooperation is created out of the political will to rethink relations between European countries and previous African colonies in the framework of the NIEO; we also show the persistence of interests from private European economic circles, which remain close to the European Commission.

Savings and Credit Cooperative Societies (SACCOs)in Kenya

The article seeks to retrace the historicity of Savings and Credit Cooperative Societies (SACCOs) in Kenya with the view to establishing its theo-social justification. Put it differently, beyond economic development, can we socially justify it? Can SACCOs be justified theologically and philosophically? The initial specific objectives were; to determine the extent to which all stakeholders in society can play a role in promoting ethics and integrity in the management of community based savings and credit cooperative societies without the feeling that it belongs to ‘other’ people in economic circles, to assess the extent to which ecclesiastical institutions can invest in community based savings and credit cooperative societies, and to investigate its historicity in order to inform the future studies and researches in this area. The findings in this article will be essential in making a theo-social justification for future reference. The researcher validated the research instrument by having the research supervisor go through the questions to identify whether they had construct, content validity and face validity.

China's Belt and Road Initiative: underlying economic and international relations dimensions

In reviewing the literature on the Belt and Road Initiative, attention is paid to the antecedents of China's Silk Road revival, the domestic driving forces, and the perennial search for energy security behind the policy initiated in 2013. After detailing and interpreting the Initiative's timeline, key aspects of the government's policy are analysed; its financial arrangements are noted; and the initial 64 countries covered by the Belt and Road identified. The signature Land Belt and the Sea Road components are analysed using an array of tools: economic corridors, blue economic passages, and economic circles. Reference is made to specific projects and the varied reactions stemming from other countries to the implications of China's policy implementation. Finally, an assessment of the Initiative's first five years is made before looking ahead to consider how it may dovetail with other government programs as Beijing addresses the next 45 years of its planned life.

THE PRACTICE OF CITY RESIDENTS IN INFORMALITY RIVERBANKS WINONGO YOGYAKARTA CITY

<p><em>The city is a network of human life which is characterized by a high population density with colorful heterogeneous socioeconomic strata and materialist. Cities in Indonesia is currently undergoing a fairly rapid growth rate. This makes more and more people are interested to move and settle in the city. The impact of the activity of the townspeople always affects the environment inside. The river is one of the influences of the ecological activity of the city. The banks of the river became the site of the settlement of the community we callcity-village. City-Village inhabited by natives or newcomers with limited conditions that do daily activities to maintain his presence in the city. This research aims to 1) Describes social conditions the city-village of Winongo riverbanks. 2) The physical condition of the environment Winongo riverbanks. 3) Describes the everyday practice of residents of the city on the Winongo River. In this study used the thought of Pierre Bourdieu's theory of capital. This study uses qualitative methods, Descriptive approach to generate the information. The selected informer is the original city residents, expat residents and FKWA as the Winongo River Community. Data collection using in-depth interviews, observation, and documentation. The research results showed that: 1) City-Village of winongo riverbanks have dynamics over time. Changes in total population seriring just time to make settlements in the city is getting memeadat. The presence of many routine activities collectively used to tie the laces of city-village on the Winongo River. 2) The physical condition of the city-villages and river more start specially degraded river conditions began declining quality is due to receive waste from human activities. Waste into the Winongo probelm and there needs to be an awareness to preserve the Winongo. 3) Everyday lives practice showed that the city-village’s Winongo riverbanks most of all its citizens with low socio economic circles. The daily activities of the city-village of this town is a form of adaptation should be done to connect to live. The idea of Bourdieu about capital, proved to be the fifth capital used in the everyday life of the city-village in sustaining life. Reciprocal relationships, networks, norms and trust strengthen city residents living in activity and connect live.</em></p>

FDI, External Debt and Their Impact on Economic Growth of Pakistan: Empirical Evidence Using Larger Sample Size

China-Pakistan Economic Corridor (CPEC) is an important topic of debate in the economic circles nowadays. The project is expected to result in huge investments in Pakistan, but whether it will result in uplift of its economy is uncertain keeping in view the outcome of such ventures in the past. This study investigates the impact of Foreign Direct Investment (FDI) and External Debt (ED) on the Economic Growth (EG) of Pakistan by using larger sample size that spans from 1970-2015. Besides the two explanatory variables (FDI & ED), three control variables (Repayments of External Debt, Net Official Development Assistance, and Exchange Rate) are included in the research model. The empirical analysis is conducted using Auto Regressive Distributed Lag (ARDL) model while Bounds test approach of co-integration is used to test the long run impact of these variables. The findings of this research highlights that FDI inflow in Pakistan has insignificant impact on its EG in the long run, however in the short run it has a significant and positive effect. Furthermore, no impact of ED on EG is observed in the long run, but a negative impact in the short run is noticed. This may imply that considerable attention is required to make this project a success.

The Global Single and Regulated Market Framework of Financial Products and the International Economic Policies: Mathematical Approach of the Model

This research paper examines whether and how much the regulations through the Community Directives and Regulations at European level as well as the laws which govern Money and Capital Markets in the United States helped, strengthened, protected the international financial system, if other markets were developed by moving transactions and if they contributed to the change of the world economic circles. The investigation of the impact on investors and national jurisdictions, namely, whether they are protected and whether all the factors in the system are affected, has concluded that the realization of a actually international single regulatory framework for all financial products is far away from reaching its ultimate and realistic achievement. However, the theoretical existence of a unified regulated market framework and model of organized markets, as long as, with a set of regulatory, organizational and economic policies that will shield it up to the point of a balanced regulation, offering equal information to the participants, with less transaction costs and thus increased transparency, liquidity and reducing market abuse cases and manipulation, is proved as feasible and can be implemented.

Geneza Polskiej Krajowej Kasy Pożyczkowej i jej działalność na ziemiach polskich

The idea of setting up the Bank of Poland as the central bank of the Second Republic of Poland and introducing a new currency appeared just after Poland regained its independence. At the beginning of 1919, it was believed in economic circles that one of the first moves of the new government should be to set up a new issuing bank and replace, by this bank, the existing Polish National Loan Fund, which institution appeared on Polish lands in an extraordinary situation – during the First World War and which, despite the original intentions (both German and Polish), survived 7 years and evolved after the end of the war into the first issuing bank of an independent Polish state. The Polish National Loan Fund, created by the Germans as an issuing institution under the regulation of 9 December 1916 about the “Polnische Landes Darlehnskasse” was granted the privilege of emitting a new monetary unit under the name “Polish marka”. The German authorities had different goals in setting up a new issuing institution – first and foremost, it was about limiting the area of circulation of the German monetary unit called “marka” and creating an instrument that would draw in the occupied territory of Poland to finance the war, contrary to the assurances of the occupying authorities that the Polish National Loan Fund will be the institution supporting the economy and banking of the country – planned to be created after the end of World War I of the Kingdom of Poland.

"Un pont sur l'Atlantique". Transatlantic steamers and nation building in the Kingdom of Sardinia, 1830-1859

As the mid-nineteenth century transportation revolution reshaped the Atlantic word, its impact reached Italian shores. Transatlantic steamship projects in the Kingdom of Sardinia were part of that transformation; they also reflected and reinforced a new, positive attitude toward the Americas and, specifically, the United States. Especially after 1848, this Atlantic reorientation of mental maps inside and outside political and economic circles in Turin and Genoa illustrated how the integration in the Atlantic space came to be seen as an opportunity in the pursuit of economic modernization and national unification. Finally, the tangle of interests and values surrounding transatlantic steamship navigation ultimately intersected with the Risorgimento in two major ways. First, thinking of America as an opportunity helped shape an idea of national identity based on exchange, more than antagonism, with the other. Second, transatlantic steamship, which was often see as an extension of the railway network, became part of the material process of nation building. The fiasco of the Compagnia Transatlantica (1852) exemplifies some of the discursive elements and structural limitations of Italian modernization.

Advancement of Chita District Magnates into Nagoya and Economic Circles in Modern Nagoya

Advancement of Chita District Magnates into Nagoya and Economic Circles in Modern Nagoya

Research on the Interference Trend of National Taxation with Price and Inflation

In view of the objective reality that the market prices stay high in recent years, inflation which continues to rise is not effectively inhibited, combined with the previous economic circles who attributed the reasons to inflation for commodity supply and demand, the issuance of money and neglect the role of tax factors led to national governance inflation decision-making that is limited by the phenomenon. By means of comparative analysis, Granger causality analysis and Augmented Dickey-Fuller test, we dissect the external disturbance and endogenous factors of influencing inflation, select the 2001-2016 tax index and CPI index and make an empirical research of the interference from government taxation to price and inflation trends and strength. It is approved there is single causal relationship between tax and price rising, and sums up that government taxation can promote inflation, but inflation can’t lead to tax rising. Of course, this conclusion can also provide theoretical support for national governance of inflation.

PELATIHAN PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN UNTUK USAHA MIKRO, KECIL, DAN MENENGAH YANG BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI DESA MUARA JALAI KECAMATAN KAMPAR UTARA KABUPATEN KAMPAR

One professional management is in the preparation of financial statements follow Financial Accounting Standards (IFRSs) which has been officially in force in Indonesia as a reference book and standards in preparing and presenting financial statements of business or company. But in fact many of the micro, small and medium enterprises that do not understand the SAK. Indonesia has the Financial Accounting Standards (GAAP) used for preparing and presenting the financial statements in order to make financial statements can be uniform and easily understood by the stakeholders. Because GAAP is difficult to be applied by the economic circles of micro, small and medium then issued Financial Accounting Standards specifically for micro, small and medium enterprises by giving the name of Financial Accounting Standards ETAP (entities Without Public Accountability), so that small businesses can create financial statements in accordance with SAK ETAP. Specificity SAK ETAP is easier to be applied by SMEs but should not be applied by companies listed on the Indonesia Stock Exchange or companies that require reporting to the public. The problem that often arises is the economic society is small or micro, small and medium SAK ETAP who do not understand this, so that if they make the financial statements are not in accordance with GAAP ETAP which has been recognized by the State and International. Treatment SAK ETAP is what will be used as a workshop by TIM Faculty of Economics, University of Lancang Kuning to SMEs in the village of Muara Jalai districts of North Kampar Kampar district. TIM explains the difference SAK ETAP with the usual accounting and provide training for the preparation and presentation of financial statements in accordance with GAAP ETAP Enterprises.
 The SMEs estuary Jalai never prepare and present financial statements, which exist only in the traditional system even if there is only a small note on the purchase of goods. Given this devotion brings the understanding and implementation of penyususan and Presentation of financial statements based SAK ETAP which brings various benefits to SMEs.