Untuk Apa UMKM Berakuntansi SAK-ETAP? (Studi pada UMKM Suwar Suwir Manis Kencana Kabupaten Jember)

Abstract

The importance of financial statements in any business entity causes of Micro, Small and Medium Enterprises (MSMEs) should prepare its financial statements based for financial accounting standards. However financial accounting standards are considered too complicated, so that many MSMEs in the regions do not complied financial statements from their economic activities. Faced with these circumstances, IAI issued Financial Accounting Standards Without Public Accountability (SAK-ETAP) as a standard that applied and the relevant guidelines for reporting financial information of MSMEs which are expected to help MSMEs in preparing financial statements as financial accountability. This article is explain to MSMEs financial reporting based on SAK-ETAP by qualitative research prespective, aims to understand the importance of the financial statements of MSMEs to economic decision making, so that all MSMEs can develop an understanding of its financial statements under SAK-ETAP, so that the financial statements of MSMEs can be standardized. Why does accounting Micro, Small and Medium Enterprises (MSMEs) Financial Accounting Standards Without Public Accountability (SAK-ETAP)?