Majalah Ekonomi
Vol 21 No 2 Desember (2016)

PENCATATAN AKUNTANSI PADA USAHA MIKRO,KECIL, DAN MENENGAH ( UMKM) TERHADAP IMPLEMENTASI STANDAR AKUNTANSI ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP)

Andrianto Andrianto (Universitas Muhammadiyah Surabaya)

Article Info

Publish Date
31 Dec 2016

Abstract

Abstract This study describes the accounting records at the Sector Micro, Small and Medium Enterprises (SMEs) in PD. Prohibition -Sidoarjo market in the implementation of the Accounting Standards Entities Without Public Accountability (SAK -ETAP) issued in 2009. From the results of Research has shown that most of the traders SME sector in PD. Prohibition -Sidoarjo market still perform minimally accounting records and accounting reporting only be done only on the management of businesses that do not run themselves. Besides, it is also due to limited educational background of the SMEs in PD. Surya market Larangan- Sidoarjo.

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Journal Info
Majalah Ekonomi
Website

Abbrev

majalah_ekonomi

Publisher

Universitas PGRI Adi Buana Surabaya

Subject

Economics, Econometrics & Finance

Description

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