TEMA (Jurnal Tera Ilmu Akuntansi)
Vol 8, No 2 (2007)

Persepsi Akuntan Pendidik terhadap Overload Standar Akuntansi Keuangan (SAK) bagi Usaha Kecil dan Menengah

Sarita, Buyung (Unknown)
Suhairi, Suhairi (Unknown)

Article Info

Publish Date
01 Oct 2015

Abstract

Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Educational Accountant towards the necessity of SMEs and Large Firms to follow the guidance of SAK in preparing financial statement. Research on 29 respondents found that SAK is overload for SMEs. Further research is suggested to vary and enlarge the number of respondents as for Public Accountant and accountants who work for banks.Keyword: Small and Medium Enterprise, Standar Akuntansi Keuangan, SAK, Overload

Copyrights © 2007




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Journal Info
TEMA (Jurnal Tera Ilmu Akuntansi)
Website

Abbrev

tema

Publisher

Universitas Brawijaya

Subject

Economics, Econometrics & Finance

Description

TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting ...