The Factors Affecting The Performing Of Indonesian Accounting Standars For Non-Publicly Accountable Entities (Sak Etap) In Smes Assisted By Chamber Of Commerce And Industry (Kadin) Of West Java Province, Indonesia

Abstract

Micro Small and Medium Enterprises (SMEs) sector gets more attention from the Government, because the composition of SMEs is large enough in the Indonesian economy when compared to large businesses in order to survive the pandemic. In the framework of national economic recovery (PEN) and given its role as the driving force of the national economy, the government provides various assistance to SMEs. However, there are various problems in SMEs, particularly in arranging of financial statements. The Government has set The Indonesian Accounting Standards for Non Publicly Accountable Entities (SAK ETAP) in 2009, as a guideline for preparing the simple of financial statements, making it easier financial statements preparation in accordance with the standards. The study objective finds out the influence of the Recording System, education level of owners, enterprises’ size, and enterprises’ age on performing of SAK ETAP in SMEs. The population in this study is owners of SMEs assisted by the Kadin Province of West Java. Sampling techniques with incidental sampling, namely participants who participated in community service activities Widyatama university. Technique of data collection uses questionnaires, then analyzed using descriptive analysis and multiple regression analysis. The outcome showed that the Financial Recording System has a effect positively on the performing of SAK ETAP in SMEs, while the education level, enterprises’ size, and enterprises’ age have no effect on the performing of SAK ETAP in SMEs. Recommendation, related parties (such as the SMEs Institution of West Java Province, Institute of Indonesia Chartered Accountant (IAI) and University) hold the training and socialization of SAK ETAP