Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs


Heri Yanto, Pasca Manajemen Pendidikan and Arief Yulianto, - and Lesta Karolina Boru Sebayang, - and Fian Mulyaga, - (2017) Improving The Compliance With Accounting Standards Without Public Accountability (SAK ETAP) By Developing Organizational Culture: A Case Of Indonesian SMEs. The Journal of Applied Business Research, 33 (5). pp. 929-940. ISSN 0892-7626

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Abstract

In Indonesia’s economy SMEs have significant contribution to GDP and labor employment. On the other hand, SMEs still have substantial problems. One of them is related to capital insufficiency due to limited access of SMEs to financial institutions. This limitation may be caused, among other things, by the fact that SMEs’ financial statements have not complied with Accounting Standards without Public Accountability (SAK ETAP). The study aims at identifying antecedents of SAK ETAP implementation as well as formulating strategies to improve its implementation in SMEs. Five important antecedents of SAK ETAP implementation are organizational culture, education, exposure, age, and scale. Therefore, developing organizational culture by increasing SMEs’ exposure on socialization and training is a promising strategy. There is also a need for more intensive cooperation of various parties such as government, Institute of Indonesian Chartered Accountants (IAI), universities, SME association, and NGOs to improve both SMEs’ compliance with SAK ETAP and organizational culture. In addition, mobilization of academic staffs and accounting students to facilitate the implementation of SAK ETAP is worth-trying.

Item Type: Article
Uncontrolled Keywords: SAK ETAP Implementation; Organizational Culture; Indonesian SMEs
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Fakultas: Pasca Sarjana > Manajemen Pendidikan, S2
Depositing User: mahargjo hapsoro adi
Date Deposited: 17 Jun 2020 17:38
Last Modified: 17 Jun 2020 17:38
URI: http://lib.unnes.ac.id/id/eprint/36833

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