Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP)

Authors

  • Tania Tania Universitas Wijaya Kusuma Surabaya
  • Erna Hendrawati Universitas Wijaya Kusuma Surabaya
  • Lilik Pirmaningsih Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.61132/ijema.v1i2.21

Keywords:

Accounting Standards for Entities Without Public Accountability (SAK ETAP), Micro, Small and Medium Enterprises (MSMEs), Implementation of financial statement preparation

Abstract

Financial Accounting Standards for Entities Without Public Accountability are standards for preparing financial reports for MSMEs with the aim of making it easier for creditors and investors to view financial reports so that MSMEs can get loans to increase capital and make their business more advanced. The implementation of the preparation of financial statements by UD. X is not in accordance with the financial statements based on SAK ETAP. The purpose of this study is to find out (1) What are the obstacles faced by UD. X in compiling financial reports based on SAK ETAP (2) What are the impacts of not compiling financial reports based on SAK ETAP (3) Implementation of financial statement preparation at UD. X. This research uses qualitative method with case study method. The techniques used for data collection are interviews, observation, and documentation. The results of this study are (1) Lack of human resources so that they cannot prepare financial reports properly and correctly (2) Owners do not understand the importance of financial statements properly so they cannot make the right decisions (3) Recording of financial statements is recorded simply, not yet based on SAK ETAP.

References

Auliyah. 2012. Penerapan Akuntansi Berdasarkan SAK ETAP pada UKM Kampung Batik Sidoarjo, ejournal STIE Perbanas Surabaya, diakses melalui http://katalog.library.perbanas.ac.id

Dewan Standar Akuntansi Keuangan, 2009. Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik

Fanny, 2012. Contoh Membuat Akuntansi Excel http://opac.depok.go.id:8123/inlislite3/opac/detail-opac?id=15532

Harahap, 2011. Definisi Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis|Vol. 7 No.1, July 2019.

Hendrawati, E. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Pada Usaha Mikro, Kecil Dan Menengah (UMKM). MAGISTRA: Journal of Management, 1(2), 43-65.

Ikatan Akuntan Indonesia (2009:1) Pengertian Laporan Keuangan Menurut diakses https://www.gurupendidikan.co.id/laporan-keuangan/

Ikatan Akuntan Indonesia dalam SAK ETAP (2009) Pengertian SAK ETAP.

Indrawan & Yaniawati, 2016. Metodologi Penelitian Kuantitatif, Kualitatif dan Campuran. PT REFIKA Aditama. Bandung. Diakses melalui https://jurnal.syntaxliterate.co.id/index.php/syntax-literate/article/view/825/1171

KartikaHadi, 2016. Definisi Akuntansi. Akuntansi Keuangan Berdasarkan SAK Berbasis IFRS Buku 1. Jakarta : Salemba Empat.

Kasmir, 2014. Lap. Keuangan menurut para ahli https://djavasoft.com/jenis-jenis-laporan-keuangan-menurut-para-ahli/

Munawir, 2005. Pengertian Akuntansi. Diakses melalui https://seputarilmu.com/2020/06/pengertian-akuntansi-menurut-para-ahli.html

Rumah Pendidikan. 2 0 1 1 . Pengertian dan kriteria S A K ETAP. http://staff.blog.ui.ac.id/rumahpendidikan/files/2011 (diakses tanggal 3 0 November 2013)

Standar Akuntansi Keuangan Entitas Tanpa Akuntabilias Publik (SAK ETAP) Penerbit Ikatan Akuntan Indonesia.

Shiro, Yaena. 2015. Mengidentifikasi Data Transaksi Sebelum Mencatat Jurnal. Diambil Dari : http://akuntansiyaena.blogspot.com/2012/11/mengidentifikasi-data- transaksi-sebelum.html (25 Mei 2015)

Sugiyono, 2015. Metode Penelitian Kuantitatif. Bandung: Alfabeta. Diakses https://ejournal.bsi.ac.id/ejurnal/index.php/ijse/article/download/5861/3269.

Soemarso, 2004. Akuntansi Suatu Pengantar Edisi 5 Buku 1. Penerbit Salemba Empat: Jakarta

Soemarsono, 2004:34 Pengertian laporan keuangan diakses melalui https://www.gurupendidikan.co.id/laporan-keuangan/.

UU nomor 20 Tahun 2008 membahas tentang Usaha Mikro Kecil dan Menengah (UMKM)

Yanto, H., Yulianto, A., Sebayang, L. K., & Mulyaga, F. (2017). Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case of Indonesia SMEs.

Yuniarta, Gede Adi. 2013. Presepsi Praktisi Akuntansi terhadap Kelayakan Hasil Pengembangan Perangkat simulasi Akuntansi untuk Usaha Kecil Menengah Berbasis Multimedia, Vol. 3, No.1.

Standar Akuntansi Keuangan Entitas Tanpa AKuntabilitas Publik, 2009 Perbandingan antara PSAK dan SAK ETAP, diakses melalui https://www.academia.edu/20122952/Perbedaan_SAK_dan_ETAP

Yusuf, 2017. Uji Kredibilitas Penelitian Kuntitatif, kualitatif, & gabungan. Jakarta Kencana, diakses melalui https://penalaran-unm.org/uji-kredibilitas-penelitian-kualitatif.

Downloads

Published

2024-04-19

How to Cite

Tania Tania, Erna Hendrawati, & Lilik Pirmaningsih. (2024). Application of Preparing Financial Reports for Micro, Small and Medium Enterprises Based on Entity Accounting Standards Without Public Accountability (SAK ETAP). International Journal of Economics, Management and Accounting, 1(2), 16–36. https://doi.org/10.61132/ijema.v1i2.21