PENERAPAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA CV KAWAN KERABAT ODOP

Yustina Weni Kartini B51111006

Abstract


All this time, Small and Medium Enterprises (SMEs) are required to make the financial statement based on the general Financial Accounting Standards. However, this General Financial Accounting Standard is considered to be burdensome for Small and Medium Enterprises (SMEs)  because they have to make a financial statement based on the standards designed for large companes. With the establishment of the new Financial Accounting Standard for Small and Medium Enterprises (SMEs), that is of Financial Accounting Standard for Entity Without Public Accuntability (SAK ETAP), it is expected that Small and Medium Enterprises will propose and deliver the financial statement to be more informative and more easily.

This study attempts to investigate the perception of Small and Medium Enterprises in CV. Kawan Kerabat Odop about SAK ETAP , to find out the implementation of SAK ETAP in SMEs CV. Kawan Kerbabat Odop, and to find out the obstacles faced in the implementation of SAK ETAP in CV. Kawan Kerabat Odop.

Financial Accounting Standard for Entity Without Public Accountability (SAK ETAP) has not fully implemented in the financial statement in CV. Kawan Kerabat Odop. The financial statement made is very simple, to easy the users of financial statement to understand. The owner of CV. Kawan Kerabat Odop has not  known about the Financial Accounting Standards for Entity Whithout Public Accountability (SAK ETAP) because of the lack of socialization from the related parties, and it affects to the ignorance of SMEs in understanding the Financial Accounting Standard for Entity Without Public Accountability (SAK ETAP) in their financial statement.

Keyword  :  Small and Medium Enterprises SMEs, Financial Accounting Standards for Entity Without Public Accountability (SAK ETAP).


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