KOLABORASI RISET STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA PELAKU USAHA MIKRO KECIL DAN MENENGAH DI SURABAYA

The purpose of this study was to determine the offender understanding of SAK ETAP SMEs based on gender, work experience, education, and training in Surabaya. Respondents of this study is the SMEs that keep records of individuals with SAK ETAP accounting standards or who have not selected IFRSs. Number of respondents in this study of thirty respondents. Techniques used in data collection using questionnaires. Based on data obtained concluded that women have a greater ability to understand accounting, particularly SAK ETAP. Work experience 2 to 5 years and 5 to 10 years is a good working experience in accounting information digging, making it easier to understand SAK ETAP. Lack of education contributes to the understanding of SAK ETAP . Majority of respondents had never attended training. Socialization and training of accounting and SAK ETAP can be a forum to improve financial management. If, lacking socialization and training can lead to IFRSs ETAP lack of information and knowledge of accounting, especially SAK ETAP. Key Word : Accounting, SME’s, SAK ETA