| NIM | C1L010048 |
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| Namamhs | QUEEN NOVITA HANGGRAENI |
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| Judul Artikel | ANALYSIS OF SAK ETAP PERCEPTION AND APPLICATION OF ACCOUNTING TOWARD BUSINESS PERFORMANCE OF SMES BANYUMAS DISTRICT |
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| Abstrak (Bhs. Indonesia) | This study analyzes the perceptions of SMEs on financial statement presentation under financial accounting standard for entity without public accountability (SAK ETAP) and application of accounting to improve the business performance of SMEs. The data of this study obtained from the questionnaire with the respondents are 33 SME entrepreneurs who are in 23 subdistricts of Banyumas district. Used quantitative descriptive method, the results of this study show that the perception of SAK ETAP do not affect SMEs businees performance. This may be due to the low quality of socialiszation from Ministry of Commerce and Cooperative (Disperindakop) to SMEs practitioners. Second result show that application of accounting affect SMEs businees performance. |
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| Abtrak (Bhs. Inggris) | This study analyzes the perceptions of SMEs on financial statement presentation under financial accounting standard for entity without public accountability (SAK ETAP) and application of accounting to improve the business performance of SMEs. The data of this study obtained from the questionnaire with the respondents are 33 SME entrepreneurs who are in 23 subdistricts of Banyumas district. Used quantitative descriptive method, the results of this study show that the perception of SAK ETAP do not affect SMEs businees performance. This may be due to the low quality of socialiszation from Ministry of Commerce and Cooperative (Disperindakop) to SMEs practitioners. Second result show that application of accounting affect SMEs businees performance. |
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| Kata kunci | SMES, Business Performance, Accounting |
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| Pembimbing 1 | Drs. Mafudi, M.Si, Ak |
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| Pembimbing 2 | Drs. Taufik Hidayat, M.Si, Ak |
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| Pembimbing 3 | |
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| Tahun | 2014 |
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| Jumlah Halaman | 16 |
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| Tgl. Entri | 2014-09-11 14:03:31.596167 |
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