Cash Basis Research Articles

ANALYSIS OF CORRUPTION IN REGIONAL GOVERNMENT IN 2016 RELATED TO THE REGIONAL GOVERNMENT BUDGET REALIZATION REPORT

Corruption can be caused by many factors. One of the factors in accounting reporting system is financial statement fraud. Since 2015, Indonesia has used an accrual basis of accounting in Operational Report, Balance Sheet, and Statement of Changes in Equity. In addition, Indonesia also uses cash basis of accounting in the Budget Realization Report (LRA), Report on changes in Accumulated Budget Surplus (LPSAL), and Cash Flow Report. The aim of this paper is to determine the components of Budget Realization Report (LRA) that can be utilized as a gap to commit corruption in the regional government in 2016. Budget Realization Report is a financial report relating to the budget allocation from the State Budget (revision) or Regional Budget (revision and the realization of budget allocation. The data in this paper are taken from the KPK’s Performance Accountability Report 2016 based on the cases under investigation. The analytical methods use the related regulations, literature studies, and secondary data. The result of this studyshows that corruption in the regional government in 2016, related to the Budget Realization Report, occurred in the expenditure section butdid not occur in the revenue section. Corruption in the regional government was committed by Budget Users who got the highest budget in the region.

ANALISIS PERBANDINGAN KINERJA KEUANGAN BANK SYARIAH DAN BANK KONVENSIONAL BERDASARKAN MODEL ACCRUAL BASIS DAN CASH BASIS

Bank credibility could be seen from its financial performance both of the large Islamic bank and Comercial bank. This research aims to know financial performance of seven bank both of the large bank in Indonesia, Syariah Bank ang Conventional Bank for period 2012. This research using comparative strategies and techniques analysis using descritive analysis. The data collected are the balance sheet, income statement and cash flow statement published by Bank Indonesia. While the value of the credit for the measurement of soundness is calculated using CAMEL ratios that include aspects of capital, productive assets, management, earnings and liquidity. The preparation, calculation and grouping adapted to Bank Indonesia. Regulation No.6/10/PBI/2004 dated 12 April 2004 concerning the Rating System for Commercial Banks. This research tried to compare results between aspect financial (CMEL)and statistik methode using acrual basis and cash basis with� discriminant analysis at spss. The result of this research both of the calculating using CAMEL� and analysis statistik with acrual basis and cash basis are the same result, that the commercial bank have a good value better than syariah bank at period 2012.

IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH (SAP) BERBASIS AKRUAL DI INDONESIA

Accrual-based accounting system is a modern accounting system that is widely applied in developed countries. While Indonesia has been using an accrual-based accounting system in the private sector for a long time. however, for the government sector, before 2010 Indonesia still used cash basis and cash toward accrual basis. But after the issuance of PP 71 of 2010 all government sectors are required to use an accrual basis to prepare their financial statements. The application of the accrual basis is expected to be able to improve the performance of government units. This improvement will be demonstrated by the better opinion obtained on financial statements, both LKPP and LKKL. And the improved opinion obtained will increase public confidence in the government regarding the use of funds that have been obtained from them. Therefore, for the implementation of accrual basis accounting to be fully implemented, several requirements are needed, including: (1) Improvements that must be made to an adequate accounting system and accounting technology, including a reliable internal control system; (2) The availability of competent accountants as adequate HR requirements; (3) Appropriate strategies are used for applying the accrual basis; (4) political commitment; and (5) communicating the purpose of applying this basis.
 Keywords: government accounting standard, accrual based accounting

PERLAKUAN AKUNTANSI PENDAPATAN DAN PENYAJIAN LAPORAN KEUANGAN BERDASARKAN PSAK NO.23 PADA PT. REDMEN ENERGI DANICA

This research was conducted to find out how the Accounting Treatment of Income and Presentation of Financial Statements in accordance with Financial Accounting Standards No. 23 of 2015. The study was conducted at PT Redmen Energi Danica, which is domiciled on Jalan Pejaten Raya No 5E Pejaten Barat Pasar Minggu South Jakarta 12510. The method used for data collection is descriptive qualitative, the data used are obtained from observation, interviews and company documentation. financial data. The results showed that the Danica Energy Reduction Unit during applying the cash basis method in revenue recognition, ie revenue recognized when payments received from customers or cash received. The accounting treatment for the presentation and presentation of the financial statements of PT Redmen Energi Danica is not in accordance with the Statement of Financial Accounting Standards (PSAK) No. 23 of 2015, namely income recognized under the accrual basis method.

Comparative review of dual reporting in public sector in three south-east European countries

Purpose The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey of three South-Eastern European countries (Slovenia, Croatia and Bosnia and Herzegovina – the Entity of the Republic of Srpska). Design/methodology/approach The in-depth analysis based on the study of related literature and comprehensive review of existing indicators of accounting systems leads to the identification and characterization of the most important components of the government accounting systems’ focusing also on the information usefulness in the decision-making processes. Findings Dual reporting based on different bases is the main feature of the accounting information system of selected countries. Budgetary reports based on a cash basis represent the primary source of information for decision making. Selected jurisdictions started with the preparation and presentation of financial reports based on the accrual/modified accrual basis which was not the result of the informational needs of decision-makers, so the information themselves have become their own purpose. Practical implications By exploring the opportunities and obstacles in the implementation of the accrual basis in the selected countries, the paper contributes to the development of the EPSAS project. Originality/value This paper contributes to the literature on the application of various budgeting and accounting bases, with an emphasis on research of the similarities and differences of the reporting methods, for the purpose of distinguishing more easily two basic types of reports and, consequently, identifying their appropriate use.

PERHITUNGAN PSAK 23 (PENDAPATAN OPERASIONAL , NON OPERASIONAL) DAN PELAPORAN KEUANGAN PERUSAHAAN PADA PT JASA MARGA (PERSERO) TBK

PSAK number 23 is described and explained about revenue recognition that can be used for companies.
 The collection method in this study is a qualitative research method with case studies.
 Implementation of operational, non-operational, and application revenue recognition with the Company's financial statements. PT Jasa Marga uses the cash basis method as a basis for revenue recognition, revenue is only calculated based on cash receipts and disbursements, with basic cash usage. PT Jasa Marga implements Minimum Service Standards (SPM) to obtain normal income and activities carried out by the company can run well.

Metoda wskaźnikowa w ocenie płynności finansowej jednostek samorządu terytorialnego na przykładzie gmin województwa lubelskiego

Celem opracowania było zwrócenie uwagi na zastosowanie metody wskaźnikowej w ocenie płynności finansowej jednostek samorządu terytorialnego na przykładzie gmin województwa lubelskiego. W artykule podkreślono potrzebę i metody dokonywania analizy płynności finansowej w jednostkach samorządu terytorialnego. Do oceny poziomu płynności finansowej JST wykorzystano wskaźniki płynności podstawowej (CR), szybkiej (QR), w ujęciu kasowym i w ujęciu memoriałowym. Badaniami objęto gminy województwa lubelskiego. Okres badań obejmował lata 2012-2016. Na podstawie przeprowadzonych analiz stwierdzono, iż gminy województwa lubelskiego w badanym okresie posiadały wystarczające środki na pokrycie niezbędnych wydatków i rozchodów zarówno na koniec, jak i trakcie roku budżetowego.

Perekayasaan Akuntansi Istishna’ Pada Produk Pembiayaan Apartemen

Adoption of PSAK 104 on Accounting Istishna, creating an obstacle for Islamic banks.Plus the difficulty of implementing the contract istishna itself in the banking business.PSAK related more appropriately applied to the real sector companies engaged insteadof banking services. This study aims to determine the constraints and associated engineering analysis accounting istishna ‘apartment on financial products in Islamic banks.The research method used is descriptive qualitative field research. Analysis was used tocompare the conditions obtained in the field by the recognition of regulated accountingunder PSAK 104 and the legislation in force. Based on the analysis, there are severalobstacles that arise in the application of financing istishna, which is related to information technology, human resources and the prevalence of apartment construction businessin Indonesia in the implementation of accounting standards. Consequently, in practice,Islamic banks have not fully adopted PSAK 104, especially in terms of disbursement offunds to the developer, the recognition of revenue on accrual basis and cash basis, andmargin recognition in installments during construction by the customer.

أثر الحساب الجاري في الاساس النقدي من خلال سعر الصرف – العراق حالة دراسية للمدة 2004 - 2016

أهتم البحث باستقصاء أثر الحساب الجاري في الاساس النقدي(*) من خلال سعر الصرف، لان الاساس النقدي يتنامى بزيادة صافي الموجودات الاجنبية عبر العمليات النقدية والتي تصورها الميزانية العمومية للبنك المركزي والمقيدة بحركة الانفاق الحكومي والذي يهيمن علية التمويل من مصدر نفطي عبر صافي الصادرات خلال مدة البحث، وهذا الاجراء يحدد مستوى الطلب الكلي والناتج المحلي، وهذه العملية هي جوهر حركة الاساس النقدي، وبسبب ثبات سعر الصرف يكون صافي الاحتياطيات الاجنبية هي المحرك الاساس في خلق النقود عبر الاساس النقدي، لذلك نلاحظ ترابط وثيق بين الميزان المالي والحساب الجاري واسعار النفط والانفاق العام، لان صافي الاحتياطيات الاجنبية المتحققة هي التي تحدد عرض النقد بثبات سعر الصرف،من هنا توصل البحث الى اهم الاستنتاجات والتوصيات، ومن أهم الاستنتاجات عند تقدير الاثر للحساب الجاري على الاساس النقدي تبين وجود تكامل مشترك بينهما حسب اختبار (جوهانسن – جسليوس) عبر اختبارات الامكان الاعظم وأختبار الاثر، ووجود علاقة توازنية طويلة الاجل لاتتباعد كثيرأ عن بعضها البعض من خلال سلوكها، ومن أهم التوصيات اعادة تقييم القيمة الحقيقية لسعر صرف الدينار مقابل الدولار (لاستبعاد المغالاة) لصالح صافي الاحتياطيات الاجنبية لمتصاص الصدمات السعرية او التخفيف عنها بما في ذلك صدمة اسعار النفط عن طريق تغيير الانفاق الحكومي (الطلب الكلي) او تغيير مكوناته لصالح الانفاق الاستثماري لينعكس بمرونة اكبر في صافي الميزان التجاري عبر تخفيض الاستيرادات الاستهلاكية، اذ نسعى من خلال هذا التحليل الى انخفاض قيمة العملة المحلية كبديل لاستخدام الاحتياطيات الاجنبية وتجارب كل من الارجنتين والبرازيل وفنزويلاً والاردن والصين تشير الى ذلك.

BEHAVIOR ANALYSIS OF PROFITABILITY IN DECISION MAKING IN RUMAH SAKIT UMUM.

The purpose of this study is to find out how information profitability in helping managers make decisions and how the behavior shown when making decisions. This study uses a qualitative phenomenological approach to look at decision-making behavior. The research findings show that there are uncertainties in financial reporting because of changes in the financial recording system from the cash basis to accrual basis. The findings also show that in decision-making, there is still impact of ego and the tendency to choose decisions based on intuition by decision makers. Related to behavioral aspects, it is better to make decisions that need observes the conditions of the entity and equalize between id, ego, and super ego, too. The implications of this study found some consequences of the uncertainty of financial statements for changes in the financial recording system that have an impact on decision-making behavior preferences.

Public Sector Accounting System in India- A Study

Public Sector Accounting is the process of recording, analyzing, classifying, summarizing, communicating and interpreting financial information of Government organization. Present Government Accounting System is primarily based on Cash basis of accounting. It is conducted by Government Accounting Rules, 1990 (GAR) framed under article 150 of the Constitution of India. GASAB has developed accounting standards under cash basis known as Indian Government Accounting Standards (IGAS) for the existing accounting system, and standards for accrual basis under Indian Government Financial Reporting Standards (IGFRS). Regarding the various reforms, Many State Governments have agreed in principle to introduce accrual accounting system in their Government organizations. Most of the developed countries have used accrual basis of accounting in their Government organizations. We can say that if the government is adopting accrual basis of accounting in a phased manner over a span of 10 years, it is useful for all the stakeholders in the country.

Institutionalisation of the Cash Basis International Public Sector Accounting Standard in the Central Government of Bangladesh

PurposeThe purpose of this paper is to examine public sector accounting reforms, mainly the adoption and implementation of the Cash Basis International Public Sector Accounting Standard (IPSAS) in the Central Government of Bangladesh.Design/methodology/approachDrawing on the ideas of new institutionalism, the paper investigates the factors which have forced the country to accept the Cash Basis IPSAS but have delayed its implementation in practice.FindingsDifferent approaches towards the Cash Basis IPSAS are now distinct in the Central Government of Bangladesh. Differences between Bangladesh and other emerging economies have been narrowed as the potency of institutional pressures has increased, and there is a risk, as experienced in other emerging economies, that the very adoption of the Cash Basis IPSAS may remain more a rhetoric than a reality in Bangladesh. The paper demonstrates that the extent to which professional accountants and their associations participate in reforms determines the public sector accounting reform trajectories in emerging economies.Practical implicationsThe paper demonstrates that reforms driven by indigenous administrators can have the potential of becoming more instrumental in emerging economies than the externally propagated reforms, such as IPSASs and accrual accounting. What is important is to advance incrementally those public sector accounting reforms that local administrators have identified as important, that they could cope with their existing knowledge and capacity, and that they are interested in engaging with the reform process.Originality/valueFirst, the study has contributed to extending neo-institutional theory by bringing out the responses of different stakeholders responsible for implementing public sector accounting reforms, mainly the Cash Basis IPSAS, in practice. Next, the paper has raised a question as to whether the Cash Basis IPSAS could be an appropriate reform measure for the central government of Bangladesh.

The role of competency improvement of accrual-based financial management report on the preparation of local government financial report

Local governments in Indonesia based on the applied rules have the obligation to prepare activity implementation reports, one of which is the Local Government Financial Statements. The Indonesian government is currently implementing accrual-based government financial report. However, in the application of accrual-based government financial report there are still many obstacles experienced by the local governments. The implementation of accrual-based financial report is one form of government bureaucracy reform in the field of financial. In 2005, the central government has issued Government Regulation No. 24 year 2005 on Government Accounting Standards (SAP) which regulates the recognition of revenues and expenditures using the cash basis, while for assets, liabilities and equity using the accrual basis. The regulation has been changed to Government Regulation No. 71 year 2010 which enacts accrual-based SAP for both income, expenditure, assets, liabilities and equity by 2015. The central government has devised a strategic step to implement the accrual basis. In order to support the implementation of the accrual basis accounting application, it is necessary to align the competence of the stakeholder employees in the preparation of local government financial statements, considering that the local government financial statements is a benchmark in assessing the performance of the local governments by the central government. The alignment of competence can be done by implementation of competence improvement such as performing training education, technical guidance, socialization and the formation of community of practices.

Application of Accrual Basis in the Public Sector and its Role in Providing Useful Information Exploratory Study of a Sample of Academic Specialists in the Kurdistan Region of Iraq

The goal of this research is to clarify the role of the shift from the applying of cash basis to the accrual basis in the public sector in Kurdistan Region of Iraq. Cash basis provide more useful information to users that help them to make right decisions. To achieve the objectives of the study was developed questionnaire included (12 questions) distributed on 120 academic professionals in the Kurdistan Region Iraq, and collected 96 of them. The researchers reached a number of conclusions after analyzing questionnaire's questions. The most important of these conclusions is that the application of the cash basis in the public sector provides information that has appropriate, credible, more understanding, comparable, and more realistic and meet the decision models. The two researchers also made a number of recommendations, including the need to transform from cash basis to the accrual basis by the Kurdistan Regional Government of Iraq. This shifting can be gradual, passes through stages such as firstly applying modified cash basis adjusted, secondly applying modified accrual basis and finally apply full accrual basis.

EXPLANATION OF THE BENEFIT OF THE INVESTMENT PROJECT ON THE CASH BASIS / IZRAŽAVANJE KORISTI INVESTICIONOG PROJEKTA NA GOTOVINSKOJ OSNOVI

Decisions about the choice of investment projects can significantly affect the destiny of the company, its competitive position in the market, market participation, the direction of further technological development, and even the survival of the company. The aim of this paper is, in the conditions of the current economic reality, to point out the significance of the choice of methods of expressing the benefit of an investment project. In this sense, we have explained in detail all currently applicable methods for assessing the viability of investment projects on a cash basis, comparing the good and bad sides of all the methods presented. In this connection, we especially pointed out the importance of the time value of money. The decision to apply the capital budgeting process, certainly, is the decision of the company itself. However, the outcome of investment activity is borne by a wider circle of consumers, which should be a sufficient reason to encourage education and the application of current methods in this area. If you want to realistically look at the investment process and evaluate the justification of an investment project, it is necessary to identify and analyse the effects of exploitation of a particular investment. In order to ensure the realization of the company’s basic strategic goals and thus ensure its growth and development, it is necessary to make decisions in which the company will focus its investment activities on this investment projects whose effects will ensure the highest return on investment. This work deals with the complex issues of making adequate investment decisions using a method for assessing the viability of investment projects on a cash basis. Bearing in mind the significance of investment activity, we can conclude that for the purpose of making a good investment decision, it is necessary to realistically look at the entire investment process and assess the justification of the implementation of the investment project. In this sense, we identify, measure and quantify the overall effects of the realization of a particular investment. Capital budgeting for the purpose of making an investment decision today is a generally accepted concept in developed economies. There is no doubt that there are many disagreements regarding the choice of the methods of assessing the viability of investment investments, and then the selection of criteria within a certain method. However, it is quite certain that the rich experience of developed countries undoubtedly points to the need for capital budgeting, investment project management, with particular emphasis on the use of discounted methods for assessing the viability of investment investment and respecting both economic and non-economic effects. Implicit benefits that the application of capital budgeting brings to the overall growth and development of the company, in terms of reducing uncertainty in making investment decisions, easier ranking of investment projects, exact measurement of expected benefits, transparency of investment activity criteria, attracting investors and ultimately creating additional value and greater degree of realization of strategic company goals.With this work, we pointed out the fact that capital budgeting is crucial in the process of making an investment decision and in that way has influenced enterprises to seriously deal with the choice of the method of estimating the profitability of investment projects that will surely result in additional value for the company.

Wild Numbers: Getting Better Fiscal Accountability in Canada’s Municipalities

Canada’s municipalities deliver services that are critical to quality of life, and require major commitments of resources in taxes, fees and intergovernmental transfers. But their budgeting practices, and people’s ability to measure their municipality’s performance against its budget commitments, are nowhere near the level appropriate to this importance. This report looks at the annual spending projections in the budgets of 31 of Canada’s largest municipalities since 2009, and the results reported in those municipalities’ financial statements at the end of each of those years. It asks what a councillor, or taxpayer, or citizen – a person who is motivated and numerate, but non-expert, would infer from each budget, and how close this same person would judge the municipality had come to its spending targets when inspecting the municipality’s reported expenses. In most municipalities, simply finding numbers that describe spending plans in budgets is a challenge: very few budget documents even contain numbers on the same accounting basis used in the financial statements. Users who do put the time and effort into finding numbers describing their municipality’s operating and capital spending plans, and compare them to the expenses reported after year end, would typically conclude that the municipality did a terrible job of hitting its budget projections. Over the past nine years this study looks at – from 2009, when Canada’s cities began reporting their results using Public Sector Accounting Standards (PSAS), to 2017, the most recent year available – these 31 cities have typically undershot those projections on average over that period; and missed them in one direction or another by an average of 9 percent. Improving this situation is partly a matter of presenting budgets using the same comprehensive PSAS-consistent revenue and expense numbers that municipalities already use in their financial statements. Provinces that mandate municipal budgets prepared in other ways – splitting operating and capital budgets, with the latter prepared on an antiquated cash basis – should stop doing so. Either way, municipalities can show PSAS-consistent numbers as supplementary information on their own, and can take other steps to ensure that their budgets represent the full picture of the municipality’s activities and its claim on citizens’ resources. Better matching of results with budget plans will also require councillors, ratepayers, and voters to demand – and get – timely budgets, regular updates in interim reports, and rapid publication of final results. Those are all key tools to help them compare budget plans to past results, and current results to past plans – and, when circumstances warrant, demand corrective action. Councillors, ratepayers, and voters should insist on better numbers from their municipalities, and on the improved fiscal accountability the better numbers will make possible.

The Accounting Standardization System for Public Administrations and the Impact of Their Adoption on Higher Education in Portugal

The Accounting Standardization System for Public Administrations (SNCAP) was approved by Decree-Law no. 192/2015 (DL) of September 11 and constitutes the new accounting system for public administrations. With the approval of the SNC-AP, it will be possible to implement the accrual basis in accounting and financial reporting of public administrations, articulating it with the current modified cash basis, establishing the grounds for a state budgeting on an accrual basis. According to the legal regime of higher education institutions (RJIES), there are university teaching institutions and institutions of polytechnic education. In this way, HEIs adopting the SNC-AP will have to prepare the opening balance sheet for the 2018 financial year in accordance with the new regulations, which implies a set of adjustments to the last balance prepared according to the POC-Educacao.

PENGARUH PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KELAYAKAN PELAPORAN PERTANGGUNGJAWABAN KEUANGAN PADA BADAN KEPEGAWAIAN DAERAH KABUPATEN POHUWATO

The purpose of this study is (1) to measure the influences of application the Regional Financial Accounting System which consists of a recording system and an accounting basis for the feasibility of reporting financial accountability at the Pohuwato Regional Civil Service Agency. (2) To discover influence effect of applying the recording system to the feasibility of financial accountability reporting at the Pohuwato Regional Civil Service Agency partially. (3) To find outinfluence effects of application accounting bases on the feasibility of reporting financial accountability at the Pohuwato Regional Civil Service Agency. The results of this study indicate that the recording system sub-variable is the dominant determinant of the feasibility of reporting financial accountability, which imply that a preferable recording system is refers to the basic accounting equation, the financial reporting feasibility of accountability is more appropriate. Furthermore, it is also influenced by transactions that occur in general, always recording, classifying and summarizing. Partial or individual (X2) accounting basis have a positive effect on the feasibility of reporting financial liability of 0.0485 or 4.85%.This is due to the fact that in the basis of accounting applied two systems, namely cash basis and accrual basis, therefor that financial report makers are occasionally inconsistent in the application of the two systems. Thus to produce the feasibility of reporting financial accountability more properly, it needs to be done perfection in the accounting base sub-variable.

IPTEKS PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA

Organization of Prov. Regional Disaster Management Agency North Sulawesi Moves in the Field of Disaster Management Operations Centers which need to implement Government Regulation No. 71 of 2010 on accrual bases to provide information from financial records and facilitate more effective performance. In accounting there are two records of the first cash basis and accrual basis. Accrual Basis is the basis for facilitating performance measurement, in regulating clearer and more understandable. This study uses descriptive research methods that aim to explain the circumstances, events or everything related to programs that can be explained in words or numbers. The application of Government Regulation No. 71 of 2010 concerning accrual basis is certainly in accordance with what has been implemented by the Law that has been implemented by the government, Government Accounting Standards, Financial Accounting Standards. Accrual basis application needs financial statements, so that problems can be found or what things are not in accordance with the activities of either budgeting or calculation of budgeting.Keywords: Accrual Basis, Government Accounting, Government Accounting Standards, Financial Accounting Standards, Descriptive Methods.

Pengaruh Persepsi, Tingkat Pendidikan, dan Sosialisasi Terhadap Penerapan SAK EMKM Pada UMKM Wilayah Kota Surabaya

The perpetrators of MSMEs generally do not use the standards applicable in the preparation of financial statements. MSME financial statements often use cash basis taken from daily cash mutation sources. The Indonesian Institute of Accountants seeks to contribute to overcome the constraints of MSMEs in the preparation of financial statements by issuing the Financial Accounting Standards of Micro Small and Medium Enterprises (SAK EMKM) and effective from 1 January 2018. SAK EMKM is simple to be implemented easily by MSMEs. The Financial Statements according to SAK EMKM are prepared on the accrual basis. The research took 50. MSMEs in Surabaya using convenience sampling method. The data used are primary data obtained through questionnaires. This study aims to finding out the hypothesis that the perception of MSMEs in Surabaya against the application of EMKM IFRS had an effect on the application of EMKM IFRSs, testing the education level hypothesis of MSMEs in Surabaya had an effect on the application of EMKM IFRSs, and tested the hypothesis of SAK EMKM dissemination in Surabaya. application of SAK EMKM. The results showed that partially the perception of MSMEs entrepreneurs has a positive effect on implementation SAK EMKM while the level of education and sozialization has a negative effect.