FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAPORAN KEUANGAN TERKAIT SAK ETAP PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DAERAH ISTIMEWA YOGYAKARTA

RAHARJO, JATNIKO HERJUNO (2017) FAKTOR-FAKTOR YANG MEMPENGARUHI PEMAHAMAN PELAPORAN KEUANGAN TERKAIT SAK ETAP PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM) DI DAERAH ISTIMEWA YOGYAKARTA. Other thesis, UPN "VETERAN" YOGYAKARTA.

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Abstract

Abstract This study examines the effect of education level, education background, size, age, omzet, information and socialiszation on understanding of the MSME ( micro small medium entreprise) over the FAS EWPA (finances accounting standard entity without accountability public) in Daerah Istimewa Yogyakarta. Population of MSME is 1000. With Slovin technique sampling, the minimum sample is 95 respondent be sample in this study. The result of this study show that omzet, information and socialization FAS EWPA affet the understanding of the MSME over the FAS EWPA. The truthfully MSME have been constrained for implementation FAS EWPA, this may be due to the low understanding of the MSME entrepreneurs over the FAS EWPA, because the minimum of information and socialization. Keywords: understanding, MSME, FAS EWPA

Item Type: Thesis (Other)
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Basir Umaryadi
Date Deposited: 06 Jan 2017 03:54
Last Modified: 06 Jan 2017 03:54
URI: http://eprints.upnyk.ac.id/id/eprint/10572

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