Vol 7 (2022): December
Business and Economics

Implementation of SAK-ETAP-Based Accounting on the Quality of Financial Reports in Micro, Small and Medium Enterprises Batik Tulis in Sidoarjo Regency
Implementasi Akuntansi Berbasis SAK-ETAP Terhadap Kualitas Laporan Keuangan pada Usaha Mikro Kecil dan Menengah Batik Tulis di Kabupaten Sidoarjo


Fibriani Awalia Ramadhani
Mahasiswa, Indonesia
Sigit Hermawan
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
Published September 13, 2022
Keywords
  • SAK ETAP,
  • Financial Statements
How to Cite
Ramadhani, F. A., & Hermawan, S. (2022). Implementation of SAK-ETAP-Based Accounting on the Quality of Financial Reports in Micro, Small and Medium Enterprises Batik Tulis in Sidoarjo Regency. Academia Open, 7, 10.21070/acopen.7.2022.3422. https://doi.org/10.21070/acopen.7.2022.3422

Abstract

The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements.

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