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

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  • Negina Kencono Putri

    (Universitas Jenderal Soedirman)

  • Atiek Sri Purwati

    (Universitas Jenderal Soedirman)

  • Iraning Suparlinah

    (Universitas Jenderal Soedirman)

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.

Suggested Citation

  • Negina Kencono Putri & Atiek Sri Purwati & Iraning Suparlinah, 2015. "The Effect of SAK ETAP Implementation to the Use of Accounting Information at SMEs in Banyumas Region, Central Java, Indonesia," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(6), pages 108-116, December.
    • Handle: RePEc:dug:actaec:y:2015:i:6:p:108-116
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    References listed on IDEAS

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