@thesis{thesis,
		author={Pratiwi  Agnes Gebtania Satya},
		title ={Penerapan SAK ETAP Pada UMKM Fourindi Collection Di Surabaya},
		year={2015},
		url={http://repositori.ukdc.ac.id/502/},
		abstract={The small and medium enterprises (UMKM) has it has been proven to contribute significantly in a spur economic growth, providers of employment opportunities to reduce unemployment and distribut e development outcomes.
However with it all small and medium macro enterpreneurs still have weaknesses is fundamental lack of ability to prepare financial reports so that the entrepreneurs will have any difficulty in counting loss or what happened to the advantage. It also can hinder business development.
UMKM Fourindi Collection that moves in the field of garment sample were chosen to be instudies conducted by the author because UMKM Fourindi Collection also had difficulty in preparing financial reports . Hence author help UMKM Fourindi Collection to make financial reports based on the data there have been using as a basis guidelines for preparing SAK ETAP financial report.
After the author of preparing financial reports and UMKM Fourindi Collection according to the SAK ETAP the size of assets, obligations and the profit or loss can be known and can be used as sources of information to develop their business. The author of course also hope tha t this research could be beneficial for some parties especially UMKM Fourindi Collection in Surabaya.}
		}