PENERAPAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA UMKM PENGRAJIN ROTAN DI DESA TRANGSAN KECAMATAN GATAK KABUPATEN SUKOHARJO

Kristanto, Eri (2011) PENERAPAN STANDAR AKUNTANSI KEUANGAN UNTUK ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) PADA UMKM PENGRAJIN ROTAN DI DESA TRANGSAN KECAMATAN GATAK KABUPATEN SUKOHARJO. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Eri Kristanto. APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK-ETAP) ON SMEs craftsmen RATTAN IN THE VILLAGE DISTRICT TRANGSAN GATAK SUKOHARJO DISTRICT. Skripsi. Surakarta: Faculty of Teacher Training and Education. Sebelas Maret University of Surakarta, June 2011 This study aims to determine (1) perception of SMEs rattan craftsmen in tehe VillageDistrict Trangsan Gatak Sukoharjo District of Financial Accounting standards For Publik Entitas Without Accountability (SAK-ETAP); (2); know the implementation of Financial Accounting Standards for Entitas Without Public Accountability (SAK-ETAP) on SMEs rattan craftsmen in the Village District Trangsan Gatak Sukoharjo District;(3) know the constraints faced in implementation of Financial Accounting Standards for Entitas Without Public Accountability (SAK-ETAP) on SMEs rattan craftsmen in the Village District Trangsan Gatak Sukoharjo District. The method used in this study is a qualitative descriptive method. Research sites in the Village of rattan craftsmen Trangsan on SMEs. Sampling techniques used in the study is snowball sampling where the samples taken in the first few in number, long to be great. Data collection techniques used are observation, interview and documentation. The validity of the data using triangulation techniques. Triangulation technique used in study is the triangulasi technique that consists of interactive analysis of the data used is a technique that consist of interactive analysis of the data reduction proses, presentation of data and inferences or verification. Based on this research can be concluded that: (1) the perception of SMEs about the Financial Accounting Standards for Entitas Without Public Accountability (SAK-ETAP) are still not; (2) in preparing the financial statements of SMEs have not fully comply with rattan craftsmenand not in accordance with Financial Accounting Standards for Entitas Without Public Accountability (SAK-ETAP), in making financial statements there are two SMEs that make a full report, an SME only make a report balance sheet and income statement/loss, 6 SMEs to make viii perpustakaan.uns.ac.id digilib.uns.ac.id commit to user business reports and seven SMEs are not taking notes at all; (3) constraints faced by SMEs in preparing financial statements that is due to lack oftechnical knowledge in preparing financial statements and consider the task of bookkeeping is the financial part so that SMEs do not make the financial statements.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    L Education > L Education (General)
    Divisions: Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Ekonomi
    Depositing User: Devi Nurlita Sari
    Date Deposited: 25 Jul 2013 21:11
    Last Modified: 25 Jul 2013 21:11
    URI: https://eprints.uns.ac.id/id/eprint/9560

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