Salmiah, Neneng and Indarti, Indarti and Siregar, Inova Fitri (2015) ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Pada UMKM di Kecamatan Sukajadi Binaan DisKop & UMKM Kota Pekanbaru). Jurnal Akuntansi (Media Riset Akuntansi & Keuangan), 3 (2). pp. 212-226. ISSN 2337-4314

Text 3 - ANALISIS PENERAPAN AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (Pada UMKM di Kecamatan Sukajadi Binaan DisKop & UMKM Kota Pekanbaru).pdf Download (142kB)

Abstract

Micro and SMEs are the group largest economic players in the indonesian economy and one driving the forefront of economic development .As the shaft of a revival of the national economy , and not the sector without problems. In addition to the problem of capital , one of the problems faced by and as well as the weakness of Micro and SMEs is the application of appropriate accounting SAK ETAP with having an important role in providing information about the effectiveness and efficiency of the activities conducted during a period of accounting , called the financial report. This research aims to understand how the form of accounting on the application of SMEs Sukajadi sub-district the cooperatives and Micro and SMEs Pekanbaru and whether the application of its accounting have been in accordance with SAK ETAP was below. The technique of analysis of data used in this research is the descriptive analysis , namely with the fact analysis by comparing the theory or practice of accounting on the implementation of cooperative sukajadi sub-district of Micro and SMEs and educated in Pekanbaru SAK ETAP alignment with and see .This analysis will provide a thorough accounting of how the businesses run by comparing it with the theory that there is , so can be seen whether the application of accounting at sukajadi sub-district under the jurisdiction of Micro and SMEs and cooperative pekanbaru especially in the preparation of the financial report is in accordance with SAK ETAP or not. Based on the result can only conclude that the average accounting for 40 % of the dept. of cooperatives, and Micro and SMEs in pekanbaru sukajadi full of, or based on the steps on SAK ETAP and accounting. In other words, still accounting for 60 percent of the very simple, and it is not in accordance with The SAK ETAP. The research which the results of 83 % of the respondents, SAK ETAP do not understand, 70 % of respondents didn ' t use to make the accounting software with that timely and relevant, and 70 % of respondents in the market does not provide additional information, and no financial information in the report presented, so that ' s incomplete. This is because the lack of knowledge,understanding as well as awareness of the importance of the application of acomplete and in accordance with accounting. etap those respondents to apply accounting in a complete manner and in accordance in the formulation of. etapespecially financial statement is in order to obtain information on business activities for one of an accounting period

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