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Accounting Standards Perceptions in Small Medium Enterpricess: Case Study in Indonesia

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Indonesian Finansial Accounting standards for non- public accountability entity/SAK ETAP is the hope of improving the quality of financial statements of SMEs in generating accounting information. One of the main problems in the development of SMEs are good financial management requires an understanding and accounting skills. This study aimed to get empirical evidence about SMEs business owner perception, age of business, socialization and training on financial accounting standards entities without public accountability (SAK ETAP) implementation. This research used primary data obtained from questionnaires to the respondents, which is SMEs in the city of Bogor, West Java Indonesia. The population in this research the entire SMEs from various industry sectors in Bogor. Total areas under investigation is 99 areas which taken using purposive sampling method are SMEs from ciomas. Researchers using descriptive quantitative survey method. The result of this research showed that SMEs business owner have the perception that the implementation SAK ETAP using the accounting system can make it easier and useful for the preparation of financial statements, in addition to the majority of respondents agreed that the need for a more intense socialization and training so that the awareness and understanding to immediately carry out the implementation of SAK ETAP. Result of this study will be of interest to Public, Local Government, SMEs and Academics.
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Keywords: SAK ETAP Implementation; SMEs Business Owner Perception; Socialization and Training

Document Type: Research Article

Affiliations: Department of Accounting, Faculty of Economics, Universitas Negeri Jakarta, Indonesia

Publication date: November 1, 2017

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