id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-685	Pakpahan, Yunita; Naibaho, Wina Theresia br 	Implementation of Financial Accounting Standards for Small and Medium Entities in Berastagi SMES, Karo District	2023	13	.pdf	application/pdf	6024	295	43	https://doi.org/10.52728/ijtc.v4i2.685 ABSTRACT: The awareness of business actors in compiling financial reports for MSME business actors is still very low so that it has a negative impact on the sustainability of their businesses. One of them is the management of the homestay business should also make adequate business records (accounting) even if in a simple form, so that the business development and finances of the homestay business can be orderly and accountable so that information about income and costs earned during the current year can be properly recorded, in order to compile business financial reports (Ngatemin, 2019).	cache/ijtc-685.pdf	txt/ijtc-685.txt