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PERSEPSI PENGUSAHA TERHADAP PENERAPAN SAK ETAP (Studi pada UKM di Kabupaten Sidoarjo)

Walidaini, Syuhriatul (2012) PERSEPSI PENGUSAHA TERHADAP PENERAPAN SAK ETAP (Studi pada UKM di Kabupaten Sidoarjo). Other thesis, University of Muhammadiyah Malang.

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Abstract

The background of this reasearch is implementation SAK ETAP in Indonesia. Launched by the Indonesian Institute of Accountants (IAI) on July 17, 2010 SAK ETAP can be a reference for SMEs in preparing its financial statements. The purpose of this study is to describe the perceptions of entrepreneurs toward the implementation of ETAP SAK and to analyze the differences between entrepreneurs' perceptions towards the implementation of SAK ETAP based on the characteristic of entrepreneurs. The research methodology in sampling is random sampling with 33 samples (respondents) coming from distributing questionnaires to entrepreneurs in the Sidoarjo regency. The number of questions in this questionnaire is 25 items which might be expected to represent the entrepreneurs' perceptions towards the implementation of SAK ETAP. This is descriptive qualitative research. Variables in the research are perceptions of the SAK ETAP implementation. The questionnaire used in this study using rating scales (scale measurement), namely Likert Scale. From the result of descriptive analysis can be concluded that the Respondents in this study answered strongly disagree 1.82%, 4.48% strongly agreed, 29.21% disagreed, 27.27% and 37.21 hesitant% agreed to the questionnaire statements about the perception of the application of SAK ETAP. In addition, the results of hypothesis show that there is difference in perception between entrepreneurs of the implementation of ETAP GAAP based on the characteristics of entrepreneurs.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: Halimatus Zahroh
Date Deposited: 12 Jan 2015 07:17
Last Modified: 12 Jan 2015 07:17
URI : http://eprints.umm.ac.id/id/eprint/14646

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