ANALISIS PENERAPAN AKUNTANSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) KECAMATAN PONOROGO KABUPATEN PONOROGO

Khusnatul Zulfa Wafirotin, Nur Sayidatul Muntiah

Abstract


This research was conducted on Ponorogo District MSMEs in Ponorogo District, which aims to determine the application of accounting conducted by Ponorogo District Ponorogo MSME managers, whether it is in accordance with SAK ETAP and the obstacles faced in conducting accounting in accordance with SAK ETAP and the perception of MSME managers regarding SAK ETAP. The method in this study uses a quantitative approach. The sampling technique in this study used purposive sampling technique, which is the selection of samples based on certain characteristics. The data used is primary data. Data collection techniques used are questionnaires and interviews. The method of data analysis in this study used descriptive analysis. The results of this study indicate that, many managers of Ponorogo Sub-district SMEs in Ponorogo District who carry out business financial records have not referred to SAK ETAP, only a few have implemented SAK ETAP. The manager of the MSMEs is only recording financial entry and money out, many of which have not prepared financial statements. Persepi regarding SAK ETAP, on average, they do not know it, only a few have known SAK ETAP but have not understood and applied it in their business accounting. The constraints faced by Ponorogo District Ponorogo MSME managers in implementing SAK ETAP include lack of knowledge and understanding of SAK ETAP, have never attended training on SAK ETAP, as well as limited time and effort.

Keywords


accounting, MSMEs, SAK ETAP

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