The Effect of SAK ETAP Implementation to the Use of Accounting Information at SMEs in Banyumas Region, Central Java, Indonesia

Negina Kencono Putri (), Atiek Sri Purwati () and Iraning Suparlinah ()
Additional contact information
Negina Kencono Putri: Universitas Jenderal Soedirman
Atiek Sri Purwati: Universitas Jenderal Soedirman
Iraning Suparlinah: Universitas Jenderal Soedirman

Acta Universitatis Danubius. OEconomica, 2015, issue 11(6), 108-116

Abstract: The aim of this study is to analyze the implementation of SAK ETAP and its influence on the use of accounting information on SMEs, especially in Banyumas region, Central Java, Indonesia. A survey method using questionnaires to 82 SMEs scattered in the Banyumas region used in this study. The independent variable in this study is the application of SAK ETAP for SMEs, and the use of accounting information as the dependent variable. Data analyzed using OLS. The results showed that there was positive effect between SAK ETAP implementation on the use of accounting information to SMEs in the Banyumas region. The preparation of financial statements in accordance with accounting standards will produce a valuable report, and it will improve the performance of SMEs. The study was limited to done in the district of Banyumas, Central Java, where most of the businesses included in the micro and small categories. Future research should be able to analyze other variables that may affect the use of accounting information, such as the assessment of external parties and can be done within the scope of the broader research area. The results of this research are valuable because the use of accounting information will lead the more appropriate business decisions and useful for SMEs business development.

Keywords: small and medium enterprises; SAK ETAP; accounting information; performance (search for similar items in EconPapers)
Date: 2015
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://journals.univ-danubius.ro/index.php/oeconomica/article/view/3057/2985 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2015:i:6:p:108-116

Access Statistics for this article

More articles in Acta Universitatis Danubius. OEconomica from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Daniela Robu ().