Abstrak


Praktek akuntansi keuangan pada pedagang-pedagang di pasar Klewer


Oleh :
Dyah Kusumaningayu - F.1301044 - Fak. Ekonomi dan Bisnis

ABSTRACT

Research with title \'Praktek Akuntansi Keuangan Pada Pedagang-Pedagang Di Pasar Klewer" is a research with purpose to knowing the practice of financial accounting of the traders in Pasar Klewer Surakarta. This research used survey method and constitute as a deskriptive research. So not using hypothesis as a conclucion which get from the sample measuring and only effect o n sample also can\'t be generalization to the population.

To reach that purpose, there are several phase which have done. First, distribute the questionnaire to the traders which become the sample. And the second o ne is analysis the data with statistic deskriptive instrument.

From the research, we can draw a conclucion that the arranging of the financial report which done by traders in Pasar Klewer have been contrive to the Standar Akuntansi Keuangan (SAK) eventhough yet all of the standart.

For the accounting human resources, the result is that majority financial employee have SMEA/Smk education background. So we can draw a conclucion that accounting human resources from the company is enough to understand and doing the Standar Akuntansi Keuangan (SAK).

The limitedness of this research is that samples of this research are 195 traders (10%) from the population (1947 traders). For the next research can make all of the population (1947 traders) as a sample of the research so will give more accurate description about financial accounting which happen in Pasar Klewer. And also can added management accounting element which done by traders in Pasar Klewer.