ANINDITA, MALINI (2012) KOLABORASI RISET ANALISIS PEMAHAMAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA PELAKU USAHA KECIL MENENGAH. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
The purpose of this study is to describe the level of comprehension of SAKETAP by Small and Medium Enterprises’ (SMEs) subject. In this study, the construct of comprehension of SAK-ETAP statement based on measure of concept, presentation, and recognition that the analysis can indicate the level of comprehension of the respondents. The comprehension of the respondents can be seen from the mean on each item on the statement or the mean of each respondent. The research was done by using purposive sampling method of SMEs in Surabaya and Sidoarjo. This study using univariate analysis and cross tabulation. From the results of univariate analysis, the comprehension of SMEs to the SAK-ETAP is at a high level. While the results of cross tabulation analysis, SMEs in the age group of young adults have the highest comprehension. The result of this study is that the SMEs’ comprehension is pretty high, but the application of financial accounting standards for most of SMEs have not been using SAK-ETAP as a reference for the preparation of their financial statements due tolack of knowledge about the benefits of the use of SAK-ETAP. Keywords : Small and Medium Enterprises, the comprehension, SAKETAP
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | Perpustakaan Universitas Hayam Wuruk Perbanas |
| Date Deposited: | 20 Jul 2018 03:28 |
| Last Modified: | 20 Jul 2018 03:28 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3399 |
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