UNIVERSITY’S ONE STOP ACCOUNTING SERVICE UNTUK UKM: SOLUSI MENGATASI KEENGGANAN USAHA KECIL DAN MENENGAH (UKM) MENGIMPLEMENTASIKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP)

Abstract

Small and Medium Enterprises (SME) is the largest business sector at the same time the biggest contributor to the percentage of GDP for Indonesia. SMEs also absorb 90.12% of the total workforce in Indonesia. Accounting Standards Entities without Public Accountability issued by the Financial Accounting Standards Board (DSAK) in 2011 aimed at regulating the financial reporting of SMEs so that they will be more systematic and they will get greater opportunities to develop their businesses. Several studies examining the implementation of SAK ETAP by SMEs shows virtually the majority of SMEs did not apply SAK ETAP in financial reporting. This study aims to find out what the cause of SMEs in Banyumas not apply SAK ETAP. Once known its causes, this study looks for the best solution so that SMEs can apply SAK ETAP. The method used is qualitative data collection through in-depth interviews and literature studies. There are nine participants representing SMEs and the agency that houses in this study. The results showed that SMEs in Banyumas did not apply SAK ETAP because of the following: lack of skill in accounting, lack of funds to hire qualified staff in accounting, no time to study accounting, and differences in the fundamental characteristics between the entrepreneur/businessman and accountant. Solutions offered once the implications of this research are the Universities establish One Stop Accounting Service for SMEs.
Keywords: SME, Accounting, SAK ETAP.