Eksplorasi Motif Pengelola Entitas Tanpa Akuntabilitas Publik dan BPR dalam Preferensi Penerapan SAK ETAP di Yogyakarta

Purwaningsih, Anna (2012) Eksplorasi Motif Pengelola Entitas Tanpa Akuntabilitas Publik dan BPR dalam Preferensi Penerapan SAK ETAP di Yogyakarta. In: SEMINAR NASIONAL DAN CALL FOR PAPER.

	Text (Prosiding Ekonomi Akuntansi) EAPROSIDING.pdf Download (18MB)
	Text Reviewer Eksplorasi Motif.pdf Download (505kB)

Abstract

This research ainzs at finding out (1) if entity without public accountability and BPR in Yogyakarta have decided to adopt SAK ETAP; and (2) >vhat are the factors which lead entity 1Yithout public accountability and BPR to adopt SAK ETAP. This research employed in depth interview technique as an explanatmy technique to collect il?fhrmation through interview to arrive at deep comprehension. The respondents chosen in this research come from 11 small medium enterprises and 5 BPRs. The result shows that all of the BP R respondents have adopted SAK ETAP as regulated by Bank Indonesia in Sural Edaran Bl No.ll/37/DKBU on Penetapan Penggunaan Standar Akuntansi Keuangan bagi Bank Perkreditan Rakyat. But, other respondents do not apply SAK ETAP vvith the following arguments: (a) they know about SAK ETAP but they have employed SAK Umum for a long time so they are reluctant to adopt the new one: (b) they do not know about S'A K ETAP so they still employ SAK Umum; (c) they do not know about SAK ETAP and SAK Umum so they work with simple report: (d) they do not know about SAK ETAP and SAK Umum and so fctr they use sofivvare AB Pro. Based on the in depth interview with 16 respondent enterprises, it can be concluded that in 2011 small medium enterprises in Yogyakarta did not adopt SAK ETAP but the BPR did. The reasons of not adopting SAK ETAP {.Hvide into 11vo: their lack of knowledge on SAK ETAP and their dependence on the 5'AK Umum.

Actions (login required)

View Item