PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH

Wahdini
Suhairi

Abstract
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.

12 Tanggapan to “PERSEPSI AKUNTAN TERHADAP OVERLOAD STANDAR AKUNTANSI KEUANGAN (SAK) BAGI USAHA KECIL DAN MENENGAH”

  1. Saya boleh minta jurnal ini gak??
    tolong dikirim ke email ultariwidayaningsih@ymail.com
    sebelumnya saya ucapkan terimakasih banyak

  2. saya minta jurnal ini dong …. tolong kirim di email ini ayu.sugiharta@yahoo.com makasii🙂

Tinggalkan Pesan anda

Isikan data di bawah atau klik salah satu ikon untuk log in:

Logo WordPress.com

You are commenting using your WordPress.com account. Logout / Ubah )

Gambar Twitter

You are commenting using your Twitter account. Logout / Ubah )

Foto Facebook

You are commenting using your Facebook account. Logout / Ubah )

Foto Google+

You are commenting using your Google+ account. Logout / Ubah )

Connecting to %s

%d blogger menyukai ini: