SMEs generally have the same problem, is in pengelolahan keuanganya.keberadaan SAK ETAP should be a little more should be known and applied in the financial statements of SMEs. the purpose of this study is to help small businesses menengan in understanding the role and application of accounting in preparing the financial statements based SAK ETAP business activities. kaulitatif types of data and analysis, qualitative data is a statement or question that requires an answer alternatives .This method of data collection in this study were interviews and observations .informan in this study 35 people. This research can be concluded that in a restaurant, especially SMEs in Tanjungpinang have implemented a simple accounting in their business activities, but the financial statements that they make has not in accordance with GAAP ETAP.
Keywords: Application entities without public accountability SAK ETAP in small and medium businesses.
analisis penerapan entitas tanpa akuntabilitas publik ( etap ) kategori sektor usaha kecil menengah ( ukm ) pada rumah makan kota tanjungpinang priode 2011-2013