EVALUASI TERHADAP SISTEM PENCATATAN AKUNTANSI PADA USAHA MIKRO, KECIL DAN MENENGAH (Studi Kasus di Kota Semarang)
Abstract: This study aims to
analyze how the needs and understanding and provide practical guidance in
making the accounting system of Small and Medium Enterprises. This guidance is
expected to be used to construct a model of accounting records customized from
Accounting Standards - Entities Without Public Accountability (SAK-ETAP).
This research was conducted with qualitative methods through case
studies with small medium enterprises in
Semarang City as the population and thirty Small and Medium Enterprises in Semarang City as the samples, by interviewing
the owners of each of these Enterprise, and do literature studies for articles,
books, journals and materials another supported this research.
Results of this study showed that most of the Small and Medium Enterprises
in the Semarang City is still not understood and considered accounting system
as a difficult thing. But these Enterprises agree on the importance of
accounting system and are interested in learning about the learning resources
accounting system that is easy to use.
Keywords: Small and Medium
Enterprises; Accounting Record System; Financial Accounting Standards -
Entities Without Public Accountability (SAK-ETAP)
Penulis: Tegar Satriyo
Notohatmodjo, Endang Kiswara
Kode Jurnal: jpakuntansidd141027
