PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH
Financial statement in small and mediums enterprises (SMEs) is low. It is probably resulted by overload of Standar Akuntansi Keuangan (SAK) for SMEs. This paper is preliminary research to analyze the perception of Accountant who work for banks and taxes towards the necessity of SMEs and Large Firms to follow the guidance of SAK in preparing financial statement. Research on 62 respondents found that SAK is overload for SMEs. Further research is suggested to vary and enlarge the number of respondents as for publics accountants and accountants who work for banks and taxes.
Keyword: Small and Medium Enterprise, SME, Standar Akuntansi Keuangan, SAK, Overload.