GAP ANALYSIS PENERAPAN SAK ETAP PADA PENYUSUNAN LAPORAN KEUANGAN UKM DI KABUPATEN KUDUS (Studi pada UKM Padurenan Jaya)
Abstract: This study aims to
determine the analysis SAK ETAP application of accounting standards to SMEs in
Kudus, understanding the application of SAK ETAP in the manufacture of SME
financial statements, and the government knows socialization Kudus to SMEs on
the use of SAK ETAP in making its financial statements. This is done because
the presence of SAK ETAP is expected to help SMEs to develop good financial
report. This study used a qualitative method with a case study approach.
Analysis of the application of SAK ETAP in the Holy City can be identified by
the case study approach. The results of this study show that the application of
SAK ETAP at SME businesses in the Holy City has been undertaken by SMEs
business although in practice there are less appropriate for modeling the
process of its financial statements. This occurs because SMEs do not have the
human resources who are competent in financial reporting.
Penulis: Aditya Rizqi Senoaji,
Nur Cahyonowati
Kode Jurnal: jpakuntansidd140922
