International Journal of Science and Research (IJSR)

International Journal of Science and Research (IJSR)
Call for Papers | Fully Refereed | Open Access | Double Blind Peer Reviewed

ISSN: 2319-7064


Downloads: 145 | Views: 207

Research Paper | Accounting | Indonesia | Volume 8 Issue 7, July 2019


Semantic Digital Model Based XBRL for Financial Reporting: Indonesia SMEs Case

Sudaryanto [2] | Avinanta Tarigan [2] | Dharma Tintri Ediraras


Abstract: One of the challenges faced by SMEs to develop their business is access to capital. SMEs are required to be ready to present the financial performance in the financial statements to the owners of the funds. As a new information standard and technology supporting the accounting internationalization and the globalization of financial report, XBRLhas not been concerned by SMEs and accounting personnel in the time that the information develops so quickly. The functions of XBRL are discussed in the article to enhance the accounting information quality, which indicates that Indonesia should well grasp the demands of the economic development and the promotion function of the accounting information processing technology to the accounting


Keywords: Accounting Information, Financial Reporting, IFRS, SMEs, XBRL


Edition: Volume 8 Issue 7, July 2019,


Pages: 1511 - 1515


How to Download this Article?

Type Your Valid Email Address below to Receive the Article PDF Link


Verification Code will appear in 2 Seconds ... Wait

Top