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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat Ilomata International Journal of Tax and Accounting Jurnal Abadimas Gorontalo Jurnal Abdimas Sangkabira Akuntansi'45 Jurnal Gramaswara: Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pepadu Jurnal RAK (Riset Akuntansi Keuangan) Kultura: Jurnal Ilmu Sosial dan Humaniora
Hanani, Tri
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Journal : Akuntansi'45

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COMPANY READINESS IN APPLYING PRIVATE ENTITY FINANCIAL ACCOUNTING STANDARDS (SAK EP): A CASE STUDY OF REGIONAL OWNED ENTERPRISES (BUMD) IN YOGYAKARTA Pranesti, Arin; Hanani, Tri
AKUNTANSI 45 Vol. 3 No. 2 (2022): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v3i2.590

Abstract

The internationalization of accounting standards is a demand for globalization so that entities become more competitive in the world market. In 2025, Indonesia through the Financial Accounting Standards Board (DSAK) will begin to adopt the Private Entity Financial Accounting Standards (SAK EP) replacing the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study aims to determine the level of readiness of Regional Owned Enterprises (BUMD) in implementing SAK EP seen from several indicators of issuance SAK EP, recording system, presentation of financial statements, differences in financial accounting standards for entities without public accountability (SAK ETAP) and private entities (SAK EP) and availability of adequate human resources (HR). This research is a qualitative research conducted by conducting structured interviews with BUMD. The results showed that BUMD did not know the plan to change SAK ETAP to SAK EP. In addition, in terms of available resources, BUMD is deemed to need time to adjust the knowledge that needs to be possessed in order to adopt SAK EP. This research is a preliminary study to determine the initial readiness for the application of SAK EP in Indonesia. Keywords: Readiness, SAK EP, BUMD.
Co-Authors Agustiningsih, Wulandari Andika Noviawan, Lalu Arin Pranesti Arini, Nur Ferdaus, Nadia Nuril Feryansyah, Feryansyah Firdausi, Deni Karunia Gayatri, Baiq Alon P. Handziko , Rio Christy Hartini, Intan Juwita Hilendri Lestari, Baiq Anggun Huyasin, Yasifa Kartikasari, Nungki Paradisa Sukma Prasedya, Tusta Citta Ihtisan Tri Priyambodo, Victoria K Priyambodo, Victoria K. Priyambodo, Victoria Kusumaningtyas Rini Ridhawati Rizki, Novia Robith Hudaya Sri Pancawati Martiningsih, Sri Pancawati Sukirno Sukirno Suryantara, Adhitya Bayu Tanjung, Inda Yani Wardiningsih, Reny Yudhananto, Reyza Afriyan