PEMAHAMAN UMKM TERHADAP LAPORAN KEUANGAN BERDASARKAN SAK ETAP

TRISNAPURI, RHESTIANANDA RINEKE (2016) PEMAHAMAN UMKM TERHADAP LAPORAN KEUANGAN BERDASARKAN SAK ETAP. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

Asean Economic Community is the new era for Asean free trade mark which effects the competition in finding a good job in South East Asia. Indonesian SME’s is one of the economic activity to increase the people’s income in Indonesia. There is a problem that should be concerned by Indonesian Entrepreneur in arranging their financial statement. SAK ETAP is a standart to make them easier to arrange their financial report. This research is intended to analyze the Entrepreneur’s understanding to arrange their financial statement using the standard of SAK ETAP. This research uses a qualitative approach. The object of this research is Indonesian SME’s with minimum Rp 300.000.000 operating income per year and seven years business operation. The result of this research shows that there is only one informant who knows how to arrange the financial statetment based on SAK ETAP standard. The other two informants only know the interpretation of SAK ETAP, but they still haven’t understood the usage of SAK ETAP. In this case the entrepreneur understanding of using SAK ETAP is still hard to achieve. Key words : the accounting understanding, SME’s, and SAK ETAP.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 10 Jan 2018 04:20
Last Modified: 10 Jan 2018 04:20
URI: http://eprints.perbanas.ac.id/id/eprint/3099

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