Implementasi standar akuntansi keuangan entitas Tanpa akuntanbilitas publik (sak-etap) terhadap Pelaporan bisnis dan keuangan pada umkm pengrajin Kaligrafi di desa morangan Kecamatan wonosari kabupaten klaten

Oleh :
Agus Nurgoho - K7408170 - Fak. KIP

This research aims to find out (1) the form and difficulty the calligraphy crafter MSMEs employer faces in recording; (2) what the forms of activity and activity reporting are in the calligraphy crafter MSMEs; (3) what the form of financial report in accounting activity is in the calligraphy crafter MSMEs; (4) the obstacle occurred in reporting and financial in the implementation of standard entity financial accounting without public accountability (SAK-ETAP). The method used in this research was a descriptive qualitative method. The research was taken place in Morangan Village of Wonosari Subdistrict of Klaten Regency in calligraphy crafter MSMEs. The sampling technique used in this research was snowball sampling. The number of samples taken originally was small, but then larger. Techniques of collecting data used were observation, interview, and documentation. The data validation was done using triangulation technique. Triangulation technique used in this research was technique triangulation. Technique of analyzing data used was an interactive model of analysis encompassing data reduction, data display and conclusion drawing or verification processes. Based on the result of research, it could be concluded that; (1) the recording the calligraphy crafter MSMEs conducts was still very simple; (2) the activity reporting development in the calligraphy crafter MSMEs had been nearly consistent with the standard entity financial accounting without public accountability (SAK-ETAP) despite not completely; and (4) the obstacle the calligraphy crafter MSMEs employer faced concerning the standard entity financial accounting without public accountability (SAK-ETAP) was the lack of socialization from the local government so that the technical knowledge on the financial reporting development had not been understood completely and they considered bookkeeping activity as the financial division’s assignment.