Artikel Ilmiah : C1L009011 a.n. EMBUN TRESNANING TYAS
| NIM | C1L009011 |
|---|---|
| Namamhs | EMBUN TRESNANING TYAS |
| Judul Artikel | AN EVALUATION OF THE UNDERSTANDING FINANCIAL ACCOUNTING STANDARD FOR ENTITIES WITHOUT PUBLIC ACCOUNTABILITY (SAK ETAP) ON SME’S IN PURBALINGGA REGENCY |
| Abstrak (Bhs. Indonesia) | The objectives of this research are to analyze the influence of motivation, education and interest toward an Evaluation of the Understanding of SAK ETAP in Purbalingga Regency. The method of research is quantitative study and this study use purposive sampling method. Based on the spesific criteria sample, there are generated 67 companies which have Trade Business License (SIUP) registered in Comittee of Financed Investment and Integrated License (BPMPT) gated in 2012. The researcher used validity and reliability testing to test the data then used multiple regression analysis for data validation. The research result shows: (1) motivation, education and interest have significant influence on an evaluation of the understanding of SAK ETAP on SME’s in Purbalingga Regency, (2) motivation is the most dominant variable influencing an evaluation of the understanding of SAK ETAP on SME’s in Purbalingga Regency. The implication of this research is the managers or the owner of SME’s in Purbalingga Regency need to pay attention on their motivation, education and interest by build strong confidence, learn to apply the proffesional management, increase the level of formal education, build the proffesional learning communities and improves the business knowledge. |
| Abtrak (Bhs. Inggris) | The objectives of this research are to analyze the influence of motivation, education and interest toward an Evaluation of the Understanding of SAK ETAP in Purbalingga Regency. The method of research is quantitative study and this study use purposive sampling method. Based on the spesific criteria sample, there are generated 67 companies which have Trade Business License (SIUP) registered in Comittee of Financed Investment and Integrated License (BPMPT) gated in 2012. The researcher used validity and reliability testing to test the data then used multiple regression analysis for data validation. The research result shows: (1) motivation, education and interest have significant influence on an evaluation of the understanding of SAK ETAP on SME’s in Purbalingga Regency, (2) motivation is the most dominant variable influencing an evaluation of the understanding of SAK ETAP on SME’s in Purbalingga Regency. The implication of this research is the managers or the owner of SME’s in Purbalingga Regency need to pay attention on their motivation, education and interest by build strong confidence, learn to apply the proffesional management, increase the level of formal education, build the proffesional learning communities and improves the business knowledge. |
| Kata kunci | Keywords: motivation, education, interest, Financial Accounting Standard for Entities without Public Accountability (SAK ETAP) |
| Pembimbing 1 | Drs. Agung Praptapa, M.B.A., Ak. |
| Pembimbing 2 | Poppy Dian Indira Kusuma, SE., M.Si., Ak. |
| Pembimbing 3 | Christina Tri Setyorini, SE. M.Si., Ak. |
| Tahun | 2014 |
| Jumlah Halaman | 21 |
| Tgl. Entri | 2014-05-22 08:41:00.803949 |