KOLABORASI RISET PEMAHAMAN PELAKU USAHA KECIL DAN MENENGAH TERHADAP AKUNTANSI BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (STUDI KASUS UKM BINAAN DINAS PERDAGANGAN DAN PERINDUSTRIAN SURABAYA)

This research purpose to obtain empirical evidence about the understanding of the small and medium businesses to the accounting standards of financial accounting by entities without publik accountability. Types and sources of data used in this study is qualitative data. The data collection technique is direct interviews with participants, observation and documentation. The population in this study was small and the best medium duty commercial and industrial auxiliaries Surabaya in Surabaya area. Participants in this fieldwork six people. Based on the analysis of data, it can be concluded that in general that some of the owners or managers of SMEs assisted the Department of Trade and Industry Surabaya has a different level of understanding of accounting in preparing the financial statements. Some of the owners or managers of SMEs assisted the Department of Trade and Industry Surabaya able to understand the accounting for recognition and measurement of some name-account presented in the financial statements based on accounting standards appropriate entities without publik accountability is well. Keyword: Comprehension Accounting, Small Medium Enterprise, Standards Of financial accounting