Acta Universitatis Danubius. Œconomica, Vol 11, No 6 (2015)

Abstract

Purpose: This study aimed to analyze the implementation of SAK ETAP and its influence on the use of accounting information on SMEs, especially in Banyumas, Central Java, Indonesia.

Methodology: This study used a survey method using questionnaires to 82 SMEs scattered in the Banyumas region. The independent variables in this study consisted of the application of SAK ETAP for SMEs, and the use of accounting information as the dependent variable. Data analyzed using OLS.

Result: The results showed that there was positive effect between SAK ETAP implementation on the use of accounting information to SMEs in the Banyumas region. The preparation of financial statements in accordance with accounting standards will produce a valuable report, and it will improve the performance of SMEs.

Limitation: The study was limited to being done in the district of Banyumas, Central Java, where most of the businesses included in the micro and small categories. Future research should be able to analyze other variables that may affect the use of accounting information, such as the assessment of external parties and can be done within the scope of the broader research area.

Originality: The results of this research are valuable because  the use of accounting information will lead the more appropriate business decisions and useful for SMEs business development.