ANALISIS PENGGUNAAN SISTEM PENGENDALIAN INTERN TERHADAP PENERAPAN SAK ETAP PADA UMKM DI KABUPATEN BANYUMAS

Abstract

The purpose of this study was to analyze in detail the system for internal control of the implementation of ETAP SAK on SMEs in Banyumas. Good internal control system will generate accounting information is also good for the company. This research is a quantitative research and using survey methods in collecting data. Questionnaires were distributed to 60 SMEs in Banyumas. The data analysis technique used is using tabulation of data, display data and category data. Data that has been processed is also presented in the form of narrative text, the description sistematatis logically and rationally according to the interests of order and position data. Before the data were analyzed, quality test data by source Trianggulasi The results of data analysis showed that generally businesses (SMEs) have not implemented a system of internal control. They still use the traditional system due to the type of business is individual. Keywords: Internal control system, SAK ETAP, SMEs