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All Journal Jurnal Pendidikan Akuntansi Indonesia Wahana Riset Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi The Indonesian Accounting Review JAM : Jurnal Aplikasi Manajemen Jurnal Akuntansi Multiparadigma Jurnal Inovasi Teknologi Pendidikan Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) AL ISHLAH Jurnal Pendidikan Jurnal Kajian Akuntansi Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ekonomi dan Bisnis Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara AKTSAR: Jurnal Akuntansi Syariah Assets: Jurnal Akuntansi dan Pendidikan Owner : Riset dan Jurnal Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) JRABA BISMA (Bisnis dan Manajemen) Jurnal Manajemen dan Kewirausahaan Proceedings of The ICECRS Jurnal Akuntansi dan Keuangan Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Penelitian Pendidikan Indonesia Ta'amul: Journal of Islamic Economics Ekuitas Jurnal Pnedidikan Ekonomi EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat Accounting Analysis Journal E-JURNAL AKUNTANSI Jurnal Akuntansi Kontemporer
I Made Narsa
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Airlangga, Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Wahana Riset Akuntansi

 1 
Studi Deskriptif Awareness dan Persepsi pada Pelaku UMKM dan Koperasi Mengenai SAK EMKM: Sebuah Update Niluh Putu Dian Rosalina Handayani Narsa; Kadek Pranetha Prananjaya; I Made Narsa
Wahana Riset Akuntansi Vol 9, No 2 (2021)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v9i2.113537

Abstract

This study aims to analyze descriptively how the level of awareness of SMEs and cooperatives in East Java Province towards SAK EMKM. After that, it will also be analyzed how the perception of MSME actors and cooperatives regarding the usefulness and unutility of SAK EMKM. Data collection methods using questionnaires and research subjects as many as 90 respondents. The results showed that 47.8% of respondents knew about SAK EMKM and only 14.9% of respondents had good knowledge of SAK EMKM. The perception of usefulness that financial statements can be more easily understood if made based on SAK EMKM becomes the perception with the highest average while the perception of the number of disclosures that must be made by the entity becomes the perception of uselessness with the highest average. Although this research is only in the form of descriptive quantitative analysis and does not test a hypothesis, this research is expected to increase our insight and knowledge, especially to parties with an interest in SAK EMKM, especially since there has been no research that has tried to examine this comprehensively. Keywords: Cooperative’s Subject; SAK EMKM; SAK ETAP; SME’s Subject.
Co-Authors Aang Kunaifi Ade Manggala Hardianto, Ade Manggala Aditya, Arya Aji Agus Widodo Akie Rusaktiva Rustam Akie Rusaktiva Rustam Alfiyani, Dianura Alfiyatul Qomariyah Andry Irwanto Anita Wijayanti Anita Wijayanti Anton Widodo Heru Mulyo Arini Nur Khulil Jannah Arya Aji Aditya Bambang Tjahjadi Basuki , Basuki Basuki Basuki Basuki Caska - Deddy Kurniawansyah, Deddy Dewi Prastiwi Dewi Prastiwi Dian Agustia Diani, Rury Citra Diani, Rury Citra Eko Budi Hariyanto Erina Sudaryati Erlina Diamastuti Erlina Diamastuti, Erlina Fitri Fenti Pratiwi Gunarsa, I Komang Gede Raditya HAMIDAH Hamidah . Hanidha Setyaningrum Hariyanto, Eko Budi Helmi Ishartanto Heru Tjaraka Isnalita Jesica Handoko Jesica Handoko Kadek Pranetha Prananjaya, Kadek Pranetha Mienati Somya Lasmana Mienati Somya Lasmana Muchlis Muchlis Muhammad Wisnu Girindratama Mujennah, Mujennah Mujtaba, Muhammad Irsyad Elfin Murdiyati Dewi Mustikasari, Elia Nadia Asandimitra Haryono Narsa, Niluh Made Dian Novita Handayani Ni Made Ayu Lakshmi Prastiti Niluh Putu Dian Rosalina Handayani Narsa, Niluh Putu Dian Rosalina Handayani Okta Shindu Hartadinata Permatasari, Yani Pungki Andriani Setiadi Putra, I Putu Mega Juli Semara Rani Dwi Yuniawati Rani Kharisma Haq Risa Mayasari Risa Mayasari Riski Nurida Rahmawati Riski Nurida Rahmawati Rizky Eriandani Rury Citra Diani Sedianingsih, Sedianingsih Shanti Shelly Febriana Kartasari Sholihah, Nurhidayatus Sigit Kurnianto Siti Amerieska Siti Nur Aini, Siti Nur Sri Ningsih Sulaksono Suryo Pranoto Tjiptohadi Sawarjuwono Wiwiek Dianawati Xaverius M Y Janwarin Yovita Vivianty Indriadewi Atmadjaja