Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta

Ningrum Pramudiati, Fak.Bisnis Universitas PGRI Yogyakarta and Anandita Zulia Putri, Fak.Bisnis Universitas PGRI Yogyakarta and Anindita Imam Basri, Fak.Bisnis Universitas PGRI Yogyakarta (2019) Penerapan SAK ETAP, Kinerja Usaha, dan Keberlanjutan UMKM di Provinsi Daerah Istimewa Yogyakarta. AKUNTANSI DEWANTARA VOL. 3 NO. 2 OKTOBER 2019.

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Abstract

This research purports to validate the influence of The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP) on the business performance and sustainability of micro and small business (UMKM). In addition this research purports to measure the influence of business performance on UKM’s sustainability. This research is based on primary data in the form of questionnaire using purposive sampling method and interview with selected sources. This research is expected to provide benefit for UMKM owners in their financial reports practice according SAK ETAP as to improve their business performance and sustainability. This research delineates the correlation between the implementation of SAK ETAP and the sustainability of UMKM business as mediating variable not yet found in any previous study.

Item Type: Article
Uncontrolled Keywords: the implementation of SAK ETAP, business performance, UMKM’s sustainability
Subjects: Akuntansi
Divisions: Fakultas Bisnis > Akuntansi
Depositing User: Mr. Nugroho
Date Deposited: 27 Feb 2020 05:21
Last Modified: 27 Feb 2020 05:21
URI: http://repository.upy.ac.id/id/eprint/2050

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