OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK), DAN ANALISIS TEKNIK SERTA PROSEDUR AKUNTANSI UNTUK PENGEMBANGAN PENERAPAN AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI INDONESIA

Suhairi, Suhairi (2008) OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK), DAN ANALISIS TEKNIK SERTA PROSEDUR AKUNTANSI UNTUK PENGEMBANGAN PENERAPAN AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI INDONESIA. Working Paper. fakultas ekonomi. (Unpublished)

Microsoft Word (OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK), DAN ANALISIS TEKNIK SERTA PROSEDUR AKUNTANSI UNTUK PENGEMBANGAN PENERAPAN AKUNTANSI PADA USAHA KECIL DAN MENENGAH (UKM) DI INDONESIA) - Supplemental Material Available under License Creative Commons Public Domain Dedication. Download (106Kb)

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.

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