Dr.Akt, Suhairi (2010) OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK), DAN ANALISIS TEKNIK SERTA PROSEDUR AKUNTANSI UNTUK PENGEMBANGAN PENERAPAN AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI INDONESIA. Project Report. UNSPECIFIED. (Unpublished)
![[img]](http://repository.unand.ac.id/style/images/fileicons/other.png) |
Microsoft Word
Download (115Kb) |
Abstract
The purpose of this research is to examine the perception of accountant towards relevance and cost-effectiveness of Financial Accounting Standard (Standar Akuntansi Keuangan) usage in large enterprises and small and medium enterprises (SMEs). Research is conducted to the accountants who work as public accountants, as credit analyst at banks, and taxes official. Research towards 135 respondents proved that SAK is more relevant and cost-effectiveness for large enterprises compared to SMEs. Therefore, SAK is overloaded for SMEs compared to large enterprises. It is suggested to provide specific SAK for SMEs. Keyword: Small and Medium Enterprises, SMEs, Standar Akuntansi Keuangan, SAK, Overload.
| Item Type: | Monograph (Project Report) |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Unit atau Lembaga: | Lembaga Penelitian Unand |
| Depositing User: | lp Unand Ampera Warman |
| Date Deposited: | 10 Aug 2010 02:42 |
| Last Modified: | 07 Mar 2011 06:26 |
| URI: | http://repository.unand.ac.id/id/eprint/4090 |
Actions (login required)
 |
View Item |
