HANDAYANI, LILIS (2012) KOLABORASI RISET PEMAHAMAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM DI SURABAYA BERDASARKAN GENDER, PENDIDIKAN, PELATIHAN DAN PENGALAMAN. Undergraduate thesis, STIE PERBANAS SURABAYA.
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Abstract
SAK ETAP is the new standard, then one's comprehension of SAK ETAP itself is questionable. This study aims to determine comprehension of SAK ETAP on SMEs (CV and PT) on the basis of Gender, education, training and experience of their work. This research is a primary research with the sample data listed in Disperindag. This study population is shaped CV and the perpetrators of SMEs in the region PT Surabaya that workers less than 100 people. To obtain the data in this study, conducted observations of thirty-six SMEs. Sampling was done using the method of purposive sampling. Data obtained, then processed using SPSS 19.0 for windows for the test of validity, reliability, and crosstabulation. The results of this study indicate that the offender's level of comprehension of SMEs in the form CV and PT related SAK ETAP in Surabaya area is pretty high and the background of gender, education, training and work experience to be a driving factor for respondents to understand the SAK ETAP. Moreover found some of the findings of one of them, one of which the respondents have a high comprehension of SAK ETAP without training. Key Words : Comprehension , SAK ETAP, SMEs, Gender, Education, Training, Experience, Financial Accounting Standars.
| 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: | 18 Jul 2018 08:02 |
| Last Modified: | 18 Jul 2018 08:02 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/3381 |
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