| dc.description.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)? | en_US |
