The importance of accounting, quality of financial statements, and implementation of 'Financial Accounting Standards for Entities Without Public Accountability (SAKETAP)' on SME fostered by PT. Telkom TBK

摘要

Small and Medium Enterprises (SME) sector is the shaft revival of the national economy, but SME sector still has problems. One of the problems faced and also become a weakness of SMEs is the implementation of accounting in accordance with SAK ETAP which has an important role in providing information about the effectiveness and efficiency of business activities. This study aims to analysis the determinants of the perception of the importance accounting and SAK ETAP implementation on SMEs. This research was conducted through a qualitative research approach with the principal object of research in SMEs fostered by PT Telekomunikasi Indonesia Ltd in Bandung. The data collection of this study is using the methods of literature study, observation, and interviews with respondents. Data analysis techniques used in this research is descriptive analysis, which describe the data that is collected into sentences that have deeper meaning. The results showed that the perception of entrepreneurs for the accounting has been quite good, only hampered by lack of knowledge of accounting standards. The research result also display symptoms that education background, length of business, size of business, attitude, subjective norm, behavioral control, interest and understanding of employers over the standard into the determinants of the perception of the importance of accounting and SAK ETAP implementation on SMEs.