Model Praktik Akuntansi UMKM Berbasis SAK-ETAP

Abstract

Policy in applying accounting practice was one of the heavy tasks for UMKM. UMKM in indonesia have implemented the system of accounting practice in accordance with SAK-ETAP (standard entity without accountability public) is not much more. Data from previous studies show eleven (11) from 19 umkm still not use saketap in recording transactions effort. The data indicates that the need for an accounting practices in accordance with saketap to creative UMKM. Through creativity UMKM is expected to increase one of the pillars of creative economy regions. The research is the kind of research literature study. Literature study is the kind of research take data from studies and jurnal-jurnalbefore. The result of research this illustrates model accounting practice UMKM based SAK-ETAP.Accounting practices of the model referred to consisting of recording manual and software accounting. Both the model researchers evaluation and minimize the difficulty of the accounting practice. Accounting practices the model UMKM based their sak was or higher etap is expected to increase the creative economy.