EVALUASI IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN UMKM DI UNTAG
Article Sidebar
SAK ETAP,
Laporan Keuangan,
Pemahaman Akuntansi,
Penelitian Kualitatif
Main Article Content
Abstract
This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors on the implementation of Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and its impact on the quality of the financial reports prepared. Using a descriptive qualitative approach with a case study method, this research was conducted in MSMEs located at the University of August 17 Surabaya. Data was collected through in-depth interviews, observations, and documentation. The results of the study show that the understanding of MSME actors towards SAK ETAP is still limited, with many facing obstacles in its implementation. Factors such as low accounting literacy, limited training, and lack of technical support are the main obstacles. This study recommends the need for more intensive accounting training and support from related parties to improve the quality of MSME financial reports.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Irkhsan, M. A., & Puspirtasarir, R. (2020). "A Qualirtatirver Study on ther Applircatiron of Accountirng Standards for SMErs." Irnterrnatironal Journal of Accountirng Rerserarch, 8(2), 45-60.
Sertirawan, A. (2019). "Underrstandirng ther Challerngers of Irmplermerntirng Firnanciral Accountirng Standards irn Small Busirnerssers." Journal of Small Busirnerss Managermernt, 57(3), 1234-1245.
Lerstarir, D., & Hasanah, U. (2021). "Ther Roler of Firnanciral Lirterracy and Irts Irmpact on Small Busirnerss Succerss." Ther Qualirtatirver Rerport, 26(5), 1204-1220.
Badan Standar Akuntansir Keruangan. (2016). Standar Akuntansir Keruangan Erntirtas Tanpa Akuntabirlirtas Publirk (SAK ErTAP). Jakarta: Irkatan Akuntan Irndonersira.
Derwir, R. S., & Sutrirsno, A. (2018). "Pernerrapan SAK ErTAP dalam Pernyusunan Laporan Keruangan UMKM." Jurnal Akuntansir dan Keruangan, 12(1), 88-95.
Nurjanah, S., & Aulira, M. (2020). "Ervaluasir Permahaman Akuntansir pada Perlaku UMKM dir Irndonersira." Journal of Accountirng Rerserarch, 9(1), 76-90.
Purwanto, Er. (2022). "Dampak Perlatirhan Akuntansir terrhadap Kualirtas Laporan Keruangan UMKM." Jurnal Perndirdirkan dan Akuntansir, 7(2), 113-125.
Sarir, N. P. (2023). "Perngaruh Lirterrasir Keruangan terrhadap Kirnerrja UMKM." Journal of Busirnerss Managermernt, 15(1), 45-58.
Soerwondo, M., & Kurnirawatir, S. (2019). "Ther Erfferct of Accountirng Erducatiron on SMEr Perrformancer." Irnterrnatironal Journal of Busirnerss and Managermernt, 14(8), 34-42.
Wulandarir, R. (2021). "Irmplermerntasir SAK ErTAP dalam UMKM: Studir Kasus dir Surabaya." Jurnal Irlmirah Akuntansir, 10(3), 202-210.