文章基本信息

标题：IMPLEMENTASI SAK ETAP DAN KUALITAS LAPORAN KEUANGAN UMKM TERKAIT AKSES MODAL PERBANKAN
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作者：Teti Rahmawati ; Oktaviani Rita Puspasari
期刊名称：Jurnal Kajian Akuntansi
印刷版ISSN：2579-9975
电子版ISSN：2579-9991
出版年度：2017
卷号：1
期号：1
页码：49-62
DOI：10.33603/jka.v1i1.510
出版社：Lembaga Penelitian Universitas Swadaya Gunung Jati
摘要：The aim of this research is analyze further about the quality of finance statement UMKM, the readiness of UMKM in implementing SAK ETAP when compiling the finance statement, and assess the impact of SAK ETAP implementation when UMKM is compiling the finance statement. This research method is explanatory survey that comes from primary data. Data collection techniques through qustionnaire and direct interview. UMKM in Kuningan regency has not been ready to implement SAK ETAP in compiling the finance statement because mostly the businessman have not understood SAK ETAP yet. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and also the last owner education grade influence toward the perceive of business man which is related with the significance of accountancy process to UMKM. Business measurement, term of business establishment, socialization and training of SAK ETAP, education background and the owner education grade, also management professionalism influence toward the doer‘s comprehension of UMKM which is related with implementation of SAK ETAP. The impact of implementation SAK ETAP indicated that finance statement quality influence toward the ease of banking capital access.
关键词：UMKM; SAK ETAP; Finance statement quality; Banking access