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INFLUENCE OF EDUCATIONAL LEVELS AND SMALL AND MEDIUM ENTERPRISES PERCEPTION TO USE SAK-ETAP ON SMALL AND MEDIUM ENTERPRISES IN BATAM CITY
2018
Jurnal Apresiasi Ekonomi
Small-medium enterprises have an important role in Indonesia economy, especially in Batam City. There are few problems in these enterprise, especially in the management of financial statements. This is due to the low level of education and the lack of perceptions of small-medium enterprises. In terms of management of financial statements, the government has issued SAK ETAP (Financial Accounting Standards Entity Without Public Accountanbility) to facilitate small-medium enterprises in managing
doi:10.31846/jae.v6i2.72
fatcat:drcpkxisjbcddk7qwmhelknkzy