APLIKASI ANALYTIC NETWORK PROCESSDALAM MENGURAI MASALAH PENERAPAN STANDAR AKUNTANSI KEUANGAN ETAP PADA USAHA KECIL MENENGAH DI JAWA BARAT
ABSTRACT: SAK ETAP is a
standard compilation of financial reports used by SMEs. In fact the average SME
compile a report that doesn’t conform to the standards so that the company
doesn’t know the true financial condition. So, this study aimed to analyze the
cause of not using SAK ETAP and
offered solutions that
can be used SAK ETAP. This research implemented in
West Java using Analytic Network Process method of qualitativequantitative. The
respondents are experts, academics, practitioners and regulation of knowing the
condition of SMEs in West Java. The results showed that the cause is not
implemented SAK ETAP at SMEs in West Java consists of an internal problem that
are enterprise management are unprofessional followed by SMEs did not know SAK
ETAP and external problems are not the socialization and training SAK ETAP
followed by allowed to calculate the tax to the norm. While the highest overall
problem that is unprofessional management. Then the solutions offered range
from internal solutions to train in the SAK ETAP financial reporting and
followed by improve the professionalism of management and external solution
consisting of worked on a simple guide on SAK ETAP and socialization importance
SAK ETAP. while the highest overall solutions that improve the professionalism
of management. Kendall’s Coefficient (W) of the respondents around 0.708 to
0.904that is the value that indicates the similarity between the answers of the
respondents.
Penulis: Wawan Sukmana
Kode Jurnal: jpmanajemendd140523
