Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal Social Science Academic International Journal of Economics and Development
Dodi Yuli Satria
Akademi Akuntansi (AKTAN) Boekittinggi
Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Penerapan SAK-EP dan Kualitas Laporan Keuangan Entitas Privat di Indonesia Sri Lismawati; Ahmad Anggi Hamidi; Zelly Denofriza; Dodi Yuli Satria; Widi Nugraha
Social Science Academic Vol. 4 No. 1 (2026)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.9896

Abstract

The transition from SAK ETAP to SAK-EP (Financial Accounting Standards for Private Entities) in Indonesia, effective January 1, 2025, represents a fundamental shift toward convergence with IFRS for SMEs. This study aims to systematically examine the impact of SAK-EP adoption on the quality of financial statements of non-public entities in Indonesia during the transition period (2021-2026), and to map the progress, obstacles, and future directions of private financial governance. A Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol was conducted. A comprehensive evaluation was performed on 28 peer-reviewed articles systematically collected from Google Scholar, Portal Garuda, and DOAJ, published between 2021 and 2026. The analysis identifies dynamic research trends shifting from conceptual-normative studies (2021-2022) to readiness studies (2023-2024), and early empirical evidence post-effective implementation (2025-2026). Regarding quality dimensions, 71.4% of studies confirm increased value relevance, and 90.5% note improved comparability due to convergence with IFRS for SMEs. However, reliability and timeliness show ambiguous results with temporary declines in low-capacity entities. The study concludes that five key contextual factors HR competence, business scale, external support, sector type, and geographic location significantly moderate adoption success. This study provides a roadmap for IAI, regulators, and professional associations to design asymmetric mentoring programs focusing on regions outside Java.
The Rise In Gold Prices And Its Implications For MSME Financial Management Dodi Yuli Satria; Delsi Desrianti; Salsabila Zahra; Hasyifa Suwanda Putri; Widi Nugraha
International Journal of Economics and Development Vol. 1 No. 2 (2025): Vol 1 No 2 December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijed.v1i2.1564

Abstract

The increase in gold prices in 2025 will be a significant economic phenomenon with a broad impact on various sectors, including Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the implications of the increase in gold prices on MSME financial management and formulate appropriate management strategies in response to these dynamics. The method used is a literature study by reviewing relevant national and international scientific literature, supported by Indonesian gold price data for 2025. The results show that the increase in gold prices increases the value of MSME assets and has the potential to strengthen their financial position, but also poses liquidity risks if not balanced with good cash flow management. In addition, gold can serve as a hedge against inflation and economic uncertainty, but it still requires an asset diversification strategy and careful financial planning. Therefore, strengthening financial literacy, disciplined record keeping, the use of digital technology, and rational investment planning are key to optimizing the benefits of rising gold prices. This study confirms that the integration of gold into MSME financial management must be done proportionally and strategically to support business stability and sustainability.
Co-Authors Ahmad Anggi Hamidi Delsi Desrianti Hasyifa Suwanda Putri Salsabila Zahra Sri Lismawati Widi Nugraha Zelly Denofriza