ABSTRACT
This research examines the impact of the completed accounting process and the use of accounting information on the perception of Small and Medium Enterprises (SMEs) by using an experimental method. This method has been chosen with the purpose of seeing the alteration in the perception of SMEs who have ‘negatively’ perceived the value of accounting information. It is assumed that the negative perception basically comes from the closure mechanism, which shaped the whole perception through incomplete stimulation. Therefore, ignorance towards accounting information indirectly leads to the belief that accounting information could be something unreachable, complicated, and unimportant. The experiment is done by forming 2 (two) groups, which are the experiment group and the control group. Each group contains 30 SMEs. It is found that the implementation and the use of accounting information has no impact on the negative perception of the accounting information itself, which is proved by respondents who still believe that the Indonesia Accounting Standard Non-Publicly-Accountable Entities (SAK ETAP) and, similarly the International Financial Reporting Standard for Small and Medium Sized Entities (IFRS for SMEs), are still difficult to implement.
