Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Economics and Business

Quarterly Reviews

ISSN 2775-9237 (Online)

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, managemet journal
crossref
doi
open access

Published: 26 March 2021

Perceptions of Micro, Small and Medium Entrepreneurs on the Importance of Fair Presentation of Financial Statements with the Implementation of SAK EMKM as a Moderation Variable

Devid Putra Arda

Trisakti University, Indonesia

asian institute research, jeb, journal of economics and business, economics journal, accunting journal, business journal, management journal

Download Full-Text Pdf

doi

10.31014/aior.1992.04.01.339

Pages: 308-327

Keywords: Entrepreneur Perception, SAK EMKM, Credit Amount

Abstract

The ability of Micro, Small and Medium Enterprises (SME) in surviving in the midst of a crisis shows that this group is far more independent than large entities that generally rely on banking in terms of funding and operations. The contribution of SME in the government's trade balance is indicated by the amount of contribution to gross domestic product (GDP). The presence of SME that has not been incorporated is one of the problems that must be addressed, this is because without a difficult legal entity for an SME to take advantage of government financing facilities. In addition, it is difficult for SME to obtain external financial resources, this is because SME often cannot show financial reports that are in accordance with Financial Accounting Standards in Indonesia (FAS). The implementation of the FAS for SME in Indonesia is an effort to make it easy for SME enterprises for each transaction they make. The application of the EMKM SAK makes it easy for SME entrepreneurs to present financial reports in accordance with the Indonesian GAAP in force

References

  1. Anderson, B.S. and Y. Eshima. 2011. TheInfluence of Firm Age and Intangible Resources on the Relationship between entrepreneurial Orientation and Firm Growth among Japanese Smes. Journal of Business Venturing.

  2. Audretsch, D. B. and J.A. Elston. 1997. Financing the German Mittelstand. Small Business Economics, 9, 97-110.

  3. Baas, T. dan M. Schrooten. 2006. Relationship Banking and SMEs: A theoretical analysis. Small Business Economics, 27.

  4. Basri, Y.Z. and M. Nugroho. 2009. Ekonomi Kerakyatan: Usaha Mikro, Kecil, dan Menengah. Jakarta: Penerbit Universitas Trisakti.

  5. Bornheim, S. and T.H. Herbeck. 1998. A Research Note on the Theory of SME: Bank Relationship. Small Business Economic, 10, 327-331.

  6. Cressy, R. 2006. Why do Most Firms Die Young? Small Business Economics, 26, 103–116.

  7. Cziráky, D., S. Tiśma, and A. Pisarović. 2005. Determinant of Low Approval Rate In Croatia. Small Business Economic,25,347-372.

  8. Das, A. K. and N. B. Dey. 2005. Financial Management and Analysis Practices in Small Business: An Exploratory Study in India. Working Paper, http://sbaer.uca.edu/research/icsb/2005/paper53.pdf.

  9. Departemen Koperasi. 2010. Berita. Diunduh tanggal 22 Agustus 2010. www.depkop.go.id

  10. Gray, C. 2006. Absorptive Capacity, Knowledge

  11. Ikatan Akuntan Indonesia. 2017. Standar Akuntansi Keuangan Entitas Mikr, Kecil dan Menengah, IAI, Jakarta

  12. Ikatan Akuntan Indonesia. 2016. Standar Akuntansi Keuangan Standar Entitas Tanpa Akuntabilitas Publik, IAI, Jakarta

  13. Jati, H., B. Bala, dan O. Nisnoni. 2004. Menumbuhkan Kebiasaan Usaha Kecil Menyusun Laporan Keuangan. Jurnal Bisnis dan Usahawan, II (8), 210-218.

  14. Kirschenmann, K. and L. Norden. 2010.The Relation between Borrower Riskand Loan Maturity in Small Business Lending. Working paper. http://terberger.bwl.uni-annheim.de/fileadmin/images/mitarbeiter/KirschenmannNorden/Aug2010.pdf

  15. Maseko, N. and O. Manyani. 2011. Accounting Practices of SMEs in Zimbabwe: An Investigative Study of Record Keeping for Performance Measurement (A Case Study of Bindura). Journal of Accounting and Taxation, 3 (8), 171-181.

  16. Mazanai, M. and O. Fatoki. 2012. Perceptions of Start-up Small and Medium-Sized Enterprises (SMEs) on the Importance of Business Development Services Providers (BDS) on Improving Access to Finance in South Africa. Journal of Social Science, 30(1), 31-41.

  17. Murniati. 2002. Analisis Faktor-Faktor yang Mempengaruhi Penyiapan dan Penggunaan Informasi Akuntansi pada Pengusaha Kecil dan Menengah di Jawa Tengah. Tesis, Universitas Diponegoro.

  18. Pinasti, M. 2001. Penggunaan InformasiAkuntansi dalam Pengelolaan Usaha Para Pedagang Kecil di Pasar Tradisional Kabupaten Banyumas. Jurnal Ekonomi,Bisnis, dan Akuntansi, 1 (3).

  19. Schiffman, L.G and L.L. Kanuk. 2010. Consumer Behavior. New Jearsey: Pearson Education, Inc.

  20. Sekaran, Uma. 2013. Research Methods for Business 4 th ed. John Willey and Sons. Hoboken USA

  21. Siregar, S.V., S.N. Harahap, dan Wasilah. 2011.Evaluasi Tantangan Penerapan StandarAkuntansi Entitas Tanpa Akuntabilitas Publik (SAK ENTITAS MIKRO, KECIL, DAN MENENGAH (EMKM)) untuk Usaha Kecildan Menengah. Proposal Hibah RUUI.

  22. Van Hemert, P., E. Masurel, and P. Nijkamp.2011. The Role of Knowledge Sources of SME’s for Innovation Perception and Regional Innovation Policy.Working paper. http://dare.ubvu.vu.nl/bitstream/1871/24072/1/rm%202011-39.pdf.

  23. ---------, Peraturan Menteri Koordinator Bidang Perekonomian (Permenko) Nomor 11 Tahun 2017 tentang Pedoman Pelaksanaan KUR.www.depkop.go.id

  24. ---------, “Kondisi Sektor UKM Indonesia, 2 Juni 2018: 1935 pm, www.republikaonline.com

  25. ---------, “Data Penyaluan KUR, 2 Juni 2018: 19.30 pm, www.ekon.go.id

  26. ---------,Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, www.hukumonline.com. 30 Mei 2018.