Date: 23-11-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) UNTUK PENGAMBILAN KEPUTUSAN

Detail
Author Pradina Chrismaorin
Category Akuntansi Keuangan dan Auditing

Abstract

The financial report is a medium of information that aims to provide information about the financial position, performance, changes in equity, cash flow and other information useful for users report in order to make economic decisions and demonstrate accountability of management on the use of the resources entrusted to them and helps entrepreneurs in describing the state of the company. Facts, the main obstacle for the UKM in addition to capital is the application of professional management. They lack understanding and need to be given on the importance of financial statements of a business. The accounting system for UKM is generally very simple and tend to ignore the rules of the financial administration of the standard (default). Though accurate financial statements and standard will help them in their business development efforts both quantitatively and qualitatively. Therefore the Indonesian Institute of Accountants has prepared SAK (Financial Accounting Standards) for UKM, called the SAK- ETAP (Entities Without Public Accountability) were officially enacted effective January 1, 2011. The research was conducted with qualitative methods focused on the description and interpretation of human behavior in the application of GAAP-based financial recording ETAP and its influence on decision making. The study was conducted in four stages, namely; 1) data collection, 2) data reduction, 3) data, and 4) data analysis and conclusion. The results of this study showed that; 1) The system financial records is done manually and is very simple 2) UKM Services Laundering Swallow's Nest experiencing constraints in making financial statements in accordance with accounting systems standard 3) Implementation of SAK ETAP on the financial statements of SME Services Laundering Swallow's Nest very influence on economic decision making