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
Penulis Utama
:
Agus Nurgoho
NIM / NIP
:
K7408170
×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.
×
Penulis Utama
:
Agus Nurgoho
Penulis Tambahan
:
-
NIM / NIP
:
K7408170
Tahun
:
2012
Judul
:
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
Edisi
:
Imprint
:
Surakarta - FKIP - 2012
Program Studi
:
S-1 Pendidikan Ekonomi Akuntansi
Kolasi
:
Sumber
:
UNS-F.KIP Jur. Pendidikan ekonomi akuntansi-K7408170 -2012
Kata Kunci
:
Jenis Dokumen
:
Skripsi
ISSN
:
ISBN
:
Link DOI / Jurnal
:
-
Status
:
Public
Pembimbing
:
1. Dra. Sri Witurachmi, MM
Penguji
:
Catatan Umum
:
Fakultas
:
Fak. KIP
×
File
:
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