PERAN PENERAPAN SAK ETAP TERHADAP AKSES UMKM DENGAN LEMBAGA KEUANGAN

This study want to examine influence of SAK ETAP’s Implementation on Accessibility of SME’s to Finance Enterprise. The research use 31 respondent of SME’s throught questionairy survey in two region, Banyumas Regeency and Pemalang Regency. Analysis method in this research is simple regresssion analysis to prove the role of SAK ETAP’s Implementation on Accessibility of SME’s to Finance Enterprise. Result of this study show that there is no influence SAK ETAP’s Implementation on Accessibility of SME’s to Finance Enterprise. It’s indicated that role of implementation Financial Accounting Standar in SME’s can not maximize Accessibility of SME’s to Finance Enterprise. Key Word: SAK ETAP Implementantion, Accessibility of SME’s to Finance Entrepris