SAK-ETAP SEBAGAI SOLUSI OVERLOAD STANDAR AKUNTANSI BAGI USAHA MIKRO, KECIL, MENENGAH, DAN KOPERASI Title: SAK-ETAP SEBAGAI SOLUSI OVERLOAD STANDAR AKUNTANSI BAGI USAHA MIKRO, KECIL, MENENGAH, DAN KOPERASI Authors: Niluh Putu Dian Rosalina Handayani Narsa, Isnalita Affiliations: Program Studi Akuntansi, Universitas Airlangga Publisher: Ekuitas: Jurnal Ekonomi dan Keuangan STIESIA Surabaya Abstract Small mediumenterprises (SMEs) play strategic role as business entity in the economic development. GeneralSAK is overload and burdensome to be used as guidance for SMEs in performing their accounting activity. SMEsdemand a less complicated accounting standard than existing general SAK, yet fulfill the quality of financialreporting. Thus, it becomes a motivation to establish SAK ETAP. There are two purposes in this paper. Firstly,this paper is aimed to review how overload general SAK is and to understand the background of SAK ETAPestablishment as well. Secondly, this paper is aimed to completed the teoritical review with conducting research todisclose the extent of SAK ETAP implementation of cooperation and also to investigate wheter the differentperception is exist between cooperation actors and accountant academics. Using descriptive statistic analysis,result 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,result showed that there are differences in perception betweencooperation actors group and accountant academics group. Another empirical finding on SAK ETAP stated byother researchers have 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