Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Manajemen, dan Bisnis
Dhani Andika
Program Studi S2 Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengalaman Praktisi Akuntansi dalam Transformasi Pelaporan Keuangan dari Badan Layanan Umum ke Perguruan Tinggi Negeri Badan Hukum Dhani Andika; Nur Handayani
Jurnal Ekonomi, Manajemen, dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Kalibra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70716/emis.v4i3.798

Abstract

The transformation of Public Service Agency (BLU) State Universities into State Universities with Legal Entity Status (PTNBH) has brought about fundamental changes in the financial reporting system, particularly the transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK). This change not only impacts the technical aspects of financial statement preparation but also influences the experiences and the way accounting practitioners perceive their work. This study aims to uncover the meaning of the shift in the financial reporting system from BLU to PTNBH based on the lived experiences of accounting practitioners. The study employs a qualitative approach using the Interpretative Phenomenological Analysis (IPA) method. Data were collected through in-depth interviews with four accounting practitioners directly involved in the PTNBH financial reporting transformation process. The analysis yielded three main themes: interpreting professionalism, interpreting the development of accounting information systems, and interpreting accounting standards. This study concludes that the change in the financial reporting system from BLU to PTNBH is not merely a technical change in the preparation of financial statements, but rather a process of professional transformation and autonomy that shapes the way accounting practitioners think, work, and fulfill their responsibilities in producing accountable financial information.
Co-Authors Nur Handayani