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...Penyusunan laporan keuangan untuk usaha kecil dan menengah ukm berbasis standar akuntansi entitas tanpa akuntabilitas publik sak etap oleh hermon adhy putra elisabeth penti kurniawati fakultas ekonomika bisnis universitas kristen satya wacana jl diponegoro salatiga telp fax e mail yahoo com bet staff uksw edu abstract financial statement serves as a tool to analyze performance so it can be used basis for making economic decisions this research is addressed small and medium enterprise sme that has not had the aim of know constraints faced by smes in applying accounting standard equity without public accountability akuntabiitas will conducted case study with object data collection done interviewing direct observing owner business method descriptive identify make based on shows faces due lack human recources have ability field time allocation report result balance sheet income s cash flow key words enterprises saripati berfungsi sebagai alat menganalisis kinerja yang dapat memberikan info...