ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA UMKM (Di Kelurahan Suryodiningratan, Mantrijeron, Yogyakarta)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha
Author
Nurdwijayanti, Novia
Sulastiningsih, Sulastiningsih
Sulastiningsih, Sulastiningsih
Subject
Akuntansi Keuangan
Datestamp
2019-08-16 06:18:49
Abstract :
Micro, small, and medium enterprises (SME?s) has an important role in indonesia?s economy. However, SME?s have several problem, especially in the recording of financial reports. The goverment has contituted indonesian accounting standards for non publicly accountable entities (SAK ETAP) in 2009 as a guidance of standard in arranging a financial report. The purpose of this research is to test the influence of socialization of SAK ETAP, sales, owner?s educational background, enterprises?s age, and information technology towards the implementation of SAK ETAP in SME?s. The population of this research were all of the SMEs owner in Suryodiningratan village. The methode of collecting the data was survey by using questionnaire. The sampling methode in this research was random sampling and takes 32 samples. The data was analyzed using descriptive analysis and multiple regression analysis. Based on analysis, most of SME?s owner didn?t know about SAK ETAP, so they don?t implementation SAK ETAP. Just socialization SAK ETAP and technology information towards the implementation of SAK ETAP. The suggestion proposed is the important stakeholders giving socialization of SAK ETAP for SMEs. Then, the SMEs expect to using SAK ETAP to arrange financial statement Keywords: SME?s, SAK ETAP, socialization of SAK ETAP, sales, owner?s educational background, enterprises?s age, and information technology.
Micro, small, and medium enterprises (SME?s) has an important role in indonesia?s economy. However, SME?s have several problem, especially in the recording of financial reports. The goverment has contituted indonesian accounting standards for non publicly accountable entities (SAK ETAP) in 2009 as a guidance of standard in arranging a financial report. The purpose of this research is to test the influence of socialization of SAK ETAP, sales, owner?s educational background, enterprises?s age, and information technology towards the implementation of SAK ETAP in SME?s. The population of this research were all of the SMEs owner in Suryodiningratan village. The methode of collecting the data was survey by using questionnaire. The sampling methode in this research was random sampling and takes 32 samples. The data was analyzed using descriptive analysis and multiple regression analysis. Based on analysis, most of SME?s owner didn?t know about SAK ETAP, so they don?t implementation SAK ETAP. Just socialization SAK ETAP and technology information towards the implementation of SAK ETAP. The suggestion proposed is the important stakeholders giving socialization of SAK ETAP for SMEs. Then, the SMEs expect to using SAK ETAP to arrange financial statement Keywords: SME?s, SAK ETAP, socialization of SAK ETAP, sales, owner?s educational background, enterprises?s age, and information technology.
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