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All Journal Paradigma : Journal of Science, Religion and Culture Studies Jurnal Fakultas Ekonomi : OPTIMAL JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi DEVOSI Jurnal Bakti Bagi Bangsa
Kurniawati Mulyanti
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Physics Social Sciences Other

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Journal : JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

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PEMAHAMAN DAN KESIAPAN UKM DALAM IMPLEMENTASI SAK ETAP : SURVEY PADA UKM DI BEKASI Cahyati, Ari Dewi; Mulyanti, Kurniawati; Setyawasih, Rianti
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 2 No 2 (2011): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.846 KB) | DOI: 10.33558/jrak.v2i2.136

Abstract

Objective ot this study was to determine whether SMEs in Bekasi has made the financial statement for a basis tax reporting,  basis for decision making in business management, credit application to financial institutions as well as to determine whether SMEs have been aware of any enforcement that ETAP GAAP has become effectively January 1,  2010. The other objective is to determine whether the user  ETAP GAAP in this case SMEs in Bekasi have undertood and prepare for implementation of ETAP GAAP. The research method used is descriptive qualitative. The result show that most of SME in Bekasi has made the financial statements and tax reporting as a basis basis tax reporting,  basis for decision making in business management, credit application to financial institutions (60%).  However most of SMEs (65%) did not know  that ETAP has apply as GAAP effective January 1, 2010. Most of SMEs in Bekasi merely know enough  about the accounting treatment under GAAP ETAP with score 1.8. However, SMEs in Bekasi ready and willing to implelment ETAP GAAP with score 3.
Co-Authors A. Fachrurozi Andi Sopandi Ari Dewi Cahyati Berry, Yunike Bujang . Eka Nadya Zuhrufillah Fachrurozi, A Hastuti, Isti Puji Rianti Setyawasih Rusham . Rusham Rusham Yayat Suharyat Yayat Suharyat