PENCATATAN AKUNTANSI PADA USAHA MIKRO, KECIL, DAN MENENGAH (UMKM)TERHADAP IMPLEMENTASI STANDAR AKUNTANSI ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK-ETAP) (Studi Kasus Pada PD. Pasar Larangan-Sidoarjo)

This study describes the accounting records at the Sector Micro, Small and Medium
Enterprises (SMEs) in PD. Prohibition -Sidoarjo market in the implementation of the Accounting
Standards Entities Without Public Accountability (SAK -ETAP) issued in 2009. From the results of
Research has shown that most of the traders SME sector in PD. Prohibition -Sidoarjo market still
perform minimally accounting records and accounting reporting only be done only on the
management of businesses that do not run themselves. Besides, it is also due to limited educational
background of the SMEs in PD. Surya market Larangan- Sidoarjo.