PERSEPSI PENGUSAHA TERHADAP PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Survei Pada UMK Di Kabupaten Malang)
| Main Author: | Ramadhan, Helmi Fajar |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2013
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14981/ |
Daftar Isi:
- The purpose of this research is to describe the perception businessman SAK ETAP implementation and analyze the differences between the perceptions of entrepreneurs in implementing SAK ETAP based MSE criterion. Data used in this study is primary data collected through questionnaires filled out by the respondents that the entrepreneurs in Malang. While the source of the data used in this study is the result of a questionnaire that was filled by the respondents. Based on the analysis conducted on the application of Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) it can be concluded that the respondents in this study generally had to know that the new financial reporting standards that are considered appropriate for MSE but not yet fully understand the SAK ETAP. It can be seen from the 24 respondents in this study only 2 entrepreneurs who have applied SAK ETAP in its financial reporting. From the research that has been done by statistical tests, it is concluded that there is no difference in the perception of employers towards implementation by SAK ETAP based MSE criterion , namely small and micro entrepreneurs.