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"The Accounting Standard is needed by users to make easier in understanding the financial statements. The Accounting Standard is also used for a guidance preparing financial statement that can be applied and generally accepted by company?s management to be reported to related party. Without the accounting standard, financial statements will be hardly compared. At the moment, Indonesian Accounting Board (IAI) is trying to formulate and propose a new accounting standard which the main purpose is applied by Small Medium Entities (SME). In preparing this new accounting standard, IAI uses the IFRS exposure draft accounting for SME which compiled by IASB, as a reference. Accounting standard for SME is a simplification from General Accounting Standard. Hopefully it will give small medium entity an easier way to adopt the accounting standard. This final paper tries to analyze the comparability between accounting standard for SME and Indonesian PSAK."

"Tesis ini membahas mengenai penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (?SAK ETAP?) pada Koperasi Sejahtera RSUP Fatmawati dan UMKM dalam penyusunan laporan keuangan. Penelitian ini menggunakan desain deskriptif dengan data kualitatif dan kuantitatif.Hasil penelitian menyarankan pelaku UMKM yang belum menerapkan akuntansi untuk menerapkan akuntansi. Koperasi Sejahtera RSUP Fatmawati sebaiknya menerapkan secara konsisten praktek akuntansi yang sudah dilakukan selama ini dan sesuai dengan SAK ETAP, serta melakukan perbaikan berdasarkan temuan analysis gap untuk dapat menyajikan laporan keuangan berdasarkan SAK ETAP.

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This research discusses the application of Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (?SAK ETAP?) on Koperasi Sejahtera RSUP Fatmawati, micro entities, and SMEs in the preparation of financial statements. This research uses descriptive design with qualitative and quantitative data.The result provides suggestions to micro entities and SMEs that have not implement accounting for applying accounting. Koperasi Sejahtera RSUP Fatmawati should apply consistent accounting practices that have been done so far and in accordance with SAK ETAP, and make improvements based on the findings of the analysis gap to present the financial statements based on SAK ETAP."

"[ABSTRAKTujuan dari penelitian ini adalah untuk menemukan perbedaan dalampersiapan dan pembuatan laporan keuangan untuk Usaha Kecil dan Menengah(UKM). Ini dilakukan berdasarkan dua kerangka akuntansi keuangan yang berlakusecara umum untuk UKM, yaitu SAK ETAP dan IFRS for SMEs. Perusahaan Ydipilih sebagai objek dalam penelitian ini karena termasuk ke Usaha Menengah yangmelakukan kegiatan menghasilkan dan menjual kerajinan tangan tradisional yangberlokasi di Padang, Sumatera Barat, Indonesia. Melalui analisis perbandingan yangdilakukan dalam penelitian ini, hasilnya menunjukan bahwa perbedaan dalampersiapan dan pembuatan laporan keuaangan Perusahaan Y adalah dalam pengakuandan pengukuran metode yang digunakan untuk aset biologis dan beban bunga.ABSTRACTThe purpose of this research is to examine the differences in the preparationand making of the financial report in Small and Medium-Sized Enterprises (SMEs). Itis under two most generally accepted financial accounting frameworks for SMEs,SAK ETAP and IFRS for SMEs. Company Y was chosen as the object of thisresearch as it is a Medium-Sized Enterprise which manufactures and sell traditionalhandicraft located in Padang, West Sumatera, Indonesia. Through the comparativeanalysis done in this research, the results have shown differences in the preparationand making of Company Y?s financial report were both based on the recognition andmeasurement method used for biological assets and interest expenses., The purpose of this research is to examine the differences in the preparationand making of the financial report in Small and Medium-Sized Enterprises (SMEs). Itis under two most generally accepted financial accounting frameworks for SMEs,SAK ETAP and IFRS for SMEs. Company Y was chosen as the object of thisresearch as it is a Medium-Sized Enterprise which manufactures and sell traditionalhandicraft located in Padang, West Sumatera, Indonesia. Through the comparativeanalysis done in this research, the results have shown differences in the preparationand making of Company Y’s financial report were both based on the recognition andmeasurement method used for biological assets and interest expenses.]"