Faktor-faktor yang Mempengaruhi Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK ETAP

Tuti, Rias and Dwijayanti, S, Patricia Febrina (2014) Faktor-faktor yang Mempengaruhi Pemahaman UMKM dalam Menyusun Laporan Keuangan Berdasarkan SAK ETAP. In: The 7th NCFB and Doctoral Colloquium 2014 Towards a New Indonesia Business Architecture Sub Tema: “Business And Economic Transformation Towards AEC 2015” Fakultas Bisnis dan Pascasarjana UKWMS, October, 30, 2014, Surabaya.

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Abstract

The role of MSMEs (Micro, Small and Medium Enterprises) to improve the economy and reduce unemployment in Indonesia is very large. MSME growth was increasing every year. However, MSMEs often face some problems that may hinder the development of its business, namely, the problem of funding. Phenomena that exist today, many MSMEs are only using funds/private capital in developing their business on the grounds that the business carried on still at an early stage (of development). In fact, at that stage MSMEs must innovate to continue to be competitive in the market. In 2015, Indonesia is also facing Asean Economic Community (AEC), where market competition will be higher for MSMEs. Therefore, in addition to private capital is also required other capital (loans) from third parties to fund the development of MSMEs. The cause of SMEs do not make loans to other parties is not the availability of the financial statements based SAK ETAP which can facilitate access to bank lending. Unavailability of financial statements in accordance with SAK ETAP on MSMEs due to several factors, namely, costs are relatively expensive to pay for experts in the field of accounting, a lack of understanding of the SAK ETAP, complicated and perceptions of MSMEs that consider the financial statements are not important to do. This research aims to obtain empirical evidence whether the giving of information and socialization, educational background, level of education, size of enterprises and enterprises long effect on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Objects in the study of UMKM in Surabaya with number of respondents as much as 52 MSMes with characteristics of small and medium enterprises. Data retrieval in this study using a questionnaire which is then processed using logistic regression analysis. The results of the study prove that giving information and socialization, educational background, level of education and business size does not influence on the understanding of MSMes in drawing up financial statements based on the SAK ETAP. Only long influential usahalah significantly to the understanding of MSMes in drawing up financial statements based on the SAK ETAP.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: SAK ETAP, Financial Statements,Understanding MSMEs
Subjects: Business
Divisions: Proceeding > Faculty of Business
Depositing User: Vincentius Widya Iswara
Date Deposited: 16 Jan 2015 02:52
Last Modified: 27 Jul 2016 07:19
URI: http://repository.wima.ac.id/id/eprint/990

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