Title: SAK-ETAP AS AN ACCOUNTING STANDARD OVERLOAD SOLUTION FOR MICRO, SMALL, MEDIUM AND COOPERATIVE ENTERPRISES
Authors: Niluh Putu Dian Rosalina Handayani Narsa, Isnalita
Affiliations : Accounting Study Program, Universitas Airlangga
Publisher: Equity: Journal of Economics and Finance STIESIA Surabaya
Abstract
Small medium enterprises (SMEs) play strategic role as business entities in the economic development. GeneralSAK is overload and burdensome to be used as guidance for SMEs in performing their accounting activities. SMEs demand a less complicated accounting standard than existing general SAK, yet fulfill the quality of financial reporting. Thus, it becomes a motivation to establish SAK ETAP. There are two purposes in this paper. Firstly, this paper is aimed at reviewing how overload general SAK is and to understand the background of SAK ETAP establishment as well. Second, this paper is aimed at completing the theoretical review with conducting research to reveal the extent of SAK ETAP implementation of cooperation and also to investigate whether the different perceptions exist between cooperative actors and accountant academics. Using descriptive statistical analysis, results showed that the implementation level of SAK ETAP in East Java can be categorized as "low implemented". Further, using independent t-test as data analysis, results showed that there are differences in perception between cooperation actors group and accountants academics group. Another empirical finding on SAK ETAP stated by other researchers has also been disclosed in this paper.
Keywords: accounting standard overload, cooperation, perception, SAK ETAP, SMEs.
Sources: https://ejournal.stiesia.ac.id/ekuitas/article/view/1824/19
