Abstract:

This study aims to prove empirically and enrich the concept or theory in particular relating to Financial Reporting for Micro, Small and Medium Enterprises. The data used in this study are primary data in the form of a questionnaire distributed to the owners of SME in the area of Ciomas, Bogor. Obtained research sample consisted of 113 observation research. The research is quantitative research with simple descriptive analysis for measuring and analyzing the responses of the respondents. SME business people agree that the implementation of  SAK ETAP will be easy and beneficial for their business. SME also need socialization and training in the implementation of Financial Accounting Standards for Non-Public Accounting Entities (SAK ETAP) as well as assistance for the success of its financial reporting.