Anjak Piutang: Sebuah Alternatif Memperoleh Dana Usaha

Authors

  • Barbara Gunawan Universitas Muhammadiyah Yogyakarta

Keywords:

Business Financing, Factoring, Short Term Fund

Abstract

As one alternative to business financing, factoring is not as popular as other types of funding, but this funding is a promising alternative, especially during the current economic crisis. This article aims to give some idea of factoring, therefore this paper contains the notion of factoring, factoring advantages and disadvantages, as well as accounting factoring. Regardless of the pros and cons, these alternatives at least provide "fresh air" for entrepreneurs who need short-term funds.

References

Arief Suadi. 1994. Akuntansi Keuangan Mianengah. Bagian Penerbitan STIE YKPN, Yogyakarta.
Efraim Ferdinan Giri. 1995. Akuntansi Keuangan I. Bagian Penerbitan STIE YKPN, Yogyakarta.
Handowo Dipo. 1993. Sukses Memperoleh Dana Usaha. Percetakan PT Temprint, Jakarta.
Ikatan Akuntan Indonesia. 1994. Standar Akuntansi Keuangan. Penerbit Salemba Empat, Jakarta.

Published

2005-07-04

How to Cite

Gunawan, B. (2005). Anjak Piutang: Sebuah Alternatif Memperoleh Dana Usaha. Journal of Accounting and Investment, 2(2), 137–145. Retrieved from https://journal.umy.ac.id/index.php/ai/article/view/622

Issue

Section

Articles