Micro and SMEs are the group largest economic players in the indonesian economy
and one driving the forefront of economic development .As the shaft of a revival of
the national economy , and not the sector without problems. In addition to the
problem of capital , one of the problems faced by and as well as the weakness of
Micro and SMEs is the application of appropriate accounting SAK ETAP with having
an important role in providing information about the effectiveness and efficiency of
the activities conducted during a period of accounting , called the financial report.
This research aims to understand how the form of accounting on the application of
SMEs Sukajadi sub-district the cooperatives and Micro and SMEs Pekanbaru and
whether the application of its accounting have been in accordance with SAK ETAP
was below. The technique of analysis of data used in this research is the descriptive
analysis , namely with the fact analysis by comparing the theory or practice of
accounting on the implementation of cooperative sukajadi sub-district of Micro and
SMEs and educated in Pekanbaru SAK ETAP alignment with and see .This analysis
will provide a thorough accounting of how the businesses run by comparing it with
the theory that there is , so can be seen whether the application of accounting at
sukajadi sub-district under the jurisdiction of Micro and SMEs and cooperative
pekanbaru especially in the preparation of the financial report is in accordance with
SAK ETAP or not. Based on the result can only conclude that the average
accounting for 40 % of the dept. of cooperatives, and Micro and SMEs in pekanbaru
sukajadi full of, or based on the steps on SAK ETAP and accounting. In other words,
still accounting for 60 percent of the very simple, and it is not in accordance with The
SAK ETAP. The research which the results of 83 % of the respondents, SAK ETAP
do not understand, 70 % of respondents didn ' t use to make the accounting
software with that timely and relevant, and 70 % of respondents in the market does
not provide additional information, and no financial information in the report presented, so that ' s incomplete. This is because the lack of knowledge,understanding as well as awareness of the importance of the application of acomplete and in accordance with accounting. etap those respondents to apply accounting in a complete manner and in accordance in the formulation of. etapespecially financial statement is in order to obtain information on business activities for one of an accounting period