Analisis Penggunaan Sistem Akuntansi dan Laporan Keuangan, Serta Pengetahuan UMKM Mengenai SAK ETAP (Studi pada UMKM Kerajinan Tas Desa Sukoreno Kabupaten Kulon Progo, Daerah Istimewa Yogyakarta)

Abstract

Micro, Small and Medium Enterprises (SME) have an important role in the State's economy, SMEs that have high competitiveness will be able to sustain the country's economy amid the crisis. Accounting information can help improve the performance of SMEs. This study aims to determine how the application of the accounting system and financial reporting on SMEs and SME owners knowledge about SAK ETAP. This study uses qualitative research methods and tooks samples of Craft Bag SMEs in Sukoreno Village , Kulon Progo Regency some 16 companies. To retrieve the data of observation and interviews to the owners of SME. The results showed that the lack of application of accounting activities on SMEs and the quality of financial reporting on SMEs is still low, the owners of SMEs did not know about SAK ETAP, and the lack of socialization regarding SAK ETAP to the owners of Craft Bag SMEs in the Sukoreno Village.