Kesiapan UMKM Terhadap Implementasi SAK EMKM (Studi UMKM Di Kabupaten Blora)
Abstract
SMEs has an important role in economic development in Indonesia. In this development, SMEs has several obstacles. One of them is the preparation of financial statements that are not in accordance with accounting standards in Indonesia. SAK ETAP is a standard for SMEs in preparing financial statements. However, many studies have suggested that the majority of SMEs in Indonesia have not been able to implement SAK ETAP because the standard are too complex. Therefore DSAK IAI publishes new financial accounting standard for SMEs which is SAK EMKM effective on January 01, 2018. The new standard is intended to assist the needs in the preparation of financial statements. The result of this research shows the level the readiness of SMEs in implementing SAK EMKM. In conducting this research, the researcher used descriptive qualitative research. The researcher collects the data of this research from the interview and documentation. The analysis is dine by data reduction, data presentation, and conclusion. The results of this research shows that two SMEs in Blora Regency are not ready in applying SAK EMKM. The absence of SMEs have not done the preparation of financial statements.
Full text article
References
Aamir, S., dan Farooq, U. (2010). Assessing the preparedness of small and medium-sized entities in sweden to adopt international financial reporting standard (IFRS) for small and me- dium-sized entities (SMEs), Thesis, Master in Accounting from the Umea School of Business at Umea University, Umea.
Aditya, H., Praptapa, A., dan Setyorini, C. T. (2015). The challenges of implementation account- ing standards for entities without public accountability on small and medium entrepris- es. Simposium Nasional Akuntansi XVIII, Medan. Diselenggarakan tanggal 16-19 September 2015.
Afriyadi, A. D. (2017). UMKM sangat perlu dukungan akses pembiayaan. 16 Desember 2017.
www.liputan6.com.
Arifah, A. N. (2017). Analisis kesiapan lima usaha kecil dalam implementasi SAK EMKM di Kabupaten Purworejo, Thesis, Program Studi Magister Akuntansi Fakultas Ekonomi- ka Dan Bisnis Universitas Gajah Mada, Yogyakarta
Cahyati, A. D., Mulyanti, K., dan Setyawasih R. (2011). Pemahaman dan kesiapan UKMdalam implementasi SAK ETAP : Survey Pada UKM di Bekasi. Dosen Ekonomi UNISMA Bekasi . Vol. 2, No. 2, 19-27.
Chandra, A. A. (2016). Sumbangan PDB hingga 60,34% kadin ingin UMKM jadi unggulan ekonomi RI. 24 Desember 2017. m.detik.com.
Dewan Standar Akuntansi Keuangan. (2016). Standar akuntansi keuangan entitas mikro, kecil dan menengah. Jakarta : Ikatan Akuntan Indonesia.
Divianto, dan Febriyanty. (2017). Pengaruh pemahaman pelaku UKM dalam menyusun laporan keuangan terhadap implementasi laporan keuangan berdasar SAK ETAP dengan persepsi pelaku UKM sebagai moderating variable. International Jurnal of Social Science and Bussines. Vol.1, No. 1, 166-176.
Genjot petumbuhan ekonomi, Pemkab Blora fasilitasi pengambangan UKM. (2017, 26 De- sember). www.jatengprov.go.id.
Hariandja, dan Marihot T.E. (2002). Manajemen sumber daya manusia. Jakarta : Grasindo.
Hasibuan, dan Malayu S.P. (Eds). (2003). Manajemen sumber daya manusia. Jakarta :Bumi Aksara.
Indriantoro, N., dan Supomo, B. (1999). Metodologi penelitian bisnis untuk akuntansi dan ma- najemen. Yogyakarta : Fakultas Ekonomika dan Bisnis UGM.
Info syarat pengajuan KUR BRI. (2017, 15 Desember). Ib.bri.co.id.
Jusup, A. H. (2011). Dasar-dasar akuntansi (Ed. ke-7). Yogyakarta : Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara.
Narsa, I. M., Widodo A., dan Kurnianto S. (2012). Mengungkap kesiapan UMKM da- lam implementasi standar akuntansi keuangan entitas tanpa akuntanbilitas public (PSAK-ETAP) untuk meningkatkan akses modal perbankan. Fakultas Ekonomi dan Bisnis Universitas Airlangga. No. 3.
Presiden Republik Indonesia (2008). Undang – undang Republik Indonesia No. 20 tahun 2008 tentang usaha mikro, kecil dan menengah. Jakarta : Dewan Perwakilan Rakyat Indone- sia dan Presiden Republik Indonesia.
Rahayu, Y. (2015). Basis menuju sistem akuntansi accrual basis. Jurnal Ecodemica. Vol. 3, No.
, 348–354.
Rahmawati, T., dan Puspasari O. R. (2017). Implemantasi SAK ETAP dan kualitas laporan keuangan UMKM terkait akses modal perbankan. Jurnal Kajian Akuntansi. Vol. 1, No. 1, 49-62.
Rudiantoro, R., dan Siregar, S. V. (2012). Kualitas laporan keuangan UMKM serta prospek implementasi SAK ETAP. Jurnal Akuntansi dan Keuangan Indonesia. Vol. 9, No. 1, 1-21.
Setiady, M. (2016). Telaah kesiapan dan prospek implementasi SAK ETAP ; Studi kasus pada pengusaha UMKM garmen di pusat grosir Surabaya.
Solikah, M., Astuti, P., dan Paramitha, D. A. (2017). Analisis faktor-faktor yang mempen- garuhi persepsi wirausahawan terhadap pentingnya pembukuan dan laporan keuan- gan. Jurnal Akuntansi dan Ekonomi. Vol. 2, No. 1, 12-21.
Sugiyono. (2014). Metode penelitian manajemen. Bandung : Alfabeta.
Authors
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.