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 (Unpublished)

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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.

Item Type: Monograph (Working Paper)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi > Ilmu Ekonomi
Depositing User: Operator Repo Unand
Date Deposited: 31 Mar 2016 01:58
Last Modified: 31 Mar 2016 01:58
URI: http://repo.unand.ac.id/id/eprint/2267

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