SAK-ETAP SEBAGAI SOLUSI OVERLOAD STANDAR AKUNTANSI BAGI USAHA MIKRO, KECIL, MENENGAH, DAN KOPERASI

Abstract

Small medium enterprises (SMEs) play strategic role as business entity in the economic development. General SAK is overload and burdensome to be used as guidance for SMEs in performing their accounting activity. SMEs demand a less complicated accounting standard than existing general SAK, yet fulfill the quality of financial reporting. 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 ETAP establishment as well. Secondly, this paper is aimed to completed the teoritical review with conducting research to disclose the extent of SAK ETAP implementation of cooperation and also to investigate wheter the different perception 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 between cooperation actors group and accountant academics group. Another empirical finding on SAK ETAP stated by other researchers have also been disclosed in this paper.