Analisis atas kinerja PKBL dan kebijakan akuntansi terkait : Studi pada PT Pelabuhan Indonesia II (persero) cabang Tanjung Priok

Deskripsi

Sustainability development of Small, Micro and Medium Enterprises (SMME) is a challenge not only for governments, but also companies. Through the Regulation of Minister of State Owned Enterprise PER-05/MBU/2007 SOE?s are required to help develop SMME. This study aims to view and analyze the performance of PT Pelabuhan Indonesia II (Persero) Cabang Tanjung Priok PKBL Unit and forms of accounting standards and financial reporting. The study used data analysis entirely using qualitative methods, where the primary and secondary data were analyzed based on regulations, facts, and generally accepted standards. The conclusion from this study is that the mechanism for channeling and guided partner recruitment in accordance with the applicable procedures despite having a long process. Meanwhile, PKBL performance has improved since 2009 due to the inclusion of PKBL unit scoring system in the assessment of management performance. Basically alignments on survival of SMME?s are qualified for PKBL itself, does not make loans only have a maximum of 3 (three) times, but also a form of education and training.Ada tabel