No abstract

Objective - This study aims to examine the risk of bankruptcy among SMEs to determine whether there are any significant differences in the financial performance between SMEs that apply accounting standard and those that do not. Methodology/Technique - This research uses a case study method to examine SMEs in the business incubator under the auspices of the Bank Indonesia in Pontianak. Descriptive analysis and independent sample tests are also used in this study. Findings - The results show that neither of the SME groups are predicted bankrupt under the financial distress model. Furthermore, the independent sample tests show that, if using a significance level of 5%, there is no difference in the financial performance of both groups. However, if using a significance level of 10%, there is a significant difference in both groups. Type of Paper: Empirical Keywords: Financial distress model; financial ratios; financial statements; going concern accounting principle; SAK ETAP; SMEs. JEL Classification: G32; G33.

No abstract

The primary objective of this study was to analyze the potential and challenges of superior sectordevelopment in West Kalimantan. Superior sectors here interpreted as a sector that producesgoods that can be exported. Descriptive method and time series data for 7 years (2007- 2013) wasused as the tools and materials to perform the analysis.The results showed that the based on ofnatural resources (land, water area and the river, fill the earth) and geography, West Kalimantanhave a greater potential for superior sector development, but there are several challenges to thedevelopment potential of the superior sector, including: (1) resource human (HR) is still weak.(2) Infrastructure (electricity, gas and water supply, road and port export) are limited. (3)Marketing and networking is still weak

Objective - This study aims to examine and analyze micro small and medium enterprises (MSMEs) coaching program and to obtain an empirical evidence regarding the effect of MSMEs coaching program on the quality of financial statements. Methodology/Technique - This study was conducted using quantitative descriptive method and statistical analysis using a sample of 50 entrepreneurs in several MSMEs coaching program institutions in Pontianak, West Kalimantan. Findings - The result shows that all objectives of MSMEs coaching program classified as good with the value of mean above 3.43. Furthermore, the hypothesis proposed in this study shows that MSMEs coaching program has a significant effect on the quality of financial statements. Novelty - The study findings useful for future references in implementing coaching program. Type of Paper: Empirical Keywords: Coaching Program; Entrepreneur; MSMEs; Quality of Financial Statements. JEL Classification: I21, L26.