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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah International Journal of Economics, Business and Accounting Research (IJEBAR) eCo-Buss Jurnal Ilmiah Edunomika (JIE) Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) CENDEKIA : Jurnal Ilmu Pengetahuan COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Arus Jurnal Sosial dan Humaniora Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis eCo-Fin Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis NEAR: Jurnal Pengabdian kepada Masyarakat JIAR
Indah Lia Puspita
Departement Of Accounting, Universitas Malahayati
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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THE FUTURE OF THE PUBLIC ACCOUNTING PROFESSION: AN ANALYSIS OF THE IMPACT OF LAW NUMBER 4 OF 2023 CONCERNING THE DEVELOPMENT AND STRENGTHENING OF THE FINANCIAL SECTOR (P2SK) Puspita, Indah Lia; Syahfitri, Indri; Sari, Mita Permata; Yolanda, Novita
CENDEKIA: Jurnal Ilmu Pengetahuan Vol. 6 No. 3 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/cendekia.v6i3.10138

Abstract

ABSTRACT The increasing complexity of the financial sector requires a legal system that is capable of adapting to the dynamics of economic activities and the need for more integrated governance. The Government of Indonesia has responded to this need through Law Number 4 of 2023 concerning the Development and Strengthening of the Financial Sector (P2SK), which aims to harmonize various financial sector regulations while strengthening the roles of institutions and supporting professions within the sector. One of the professions receiving particular attention in this reform framework is the public accounting profession, which plays a strategic role in ensuring the credibility and reliability of financial statements. This study aims to analyze the regulatory changes introduced by the P2SK Law, identify their impacts on the public accounting profession, and examine their implications for the future development of the profession in Indonesia. The research employs a qualitative approach using a content analysis method to examine the provisions contained in the P2SK Law as well as related regulations that influence the practice of public accounting. The analysis was conducted through several stages, including the identification of key regulatory concepts, mapping of relationships among regulations, comparison with previous regulatory frameworks, and interpretation of policy impacts on the profession. The findings indicate that the P2SK Law strengthens the position of public accountants within the financial services ecosystem through the harmonization of professional definitions, the clarification of the roles of supporting professions, enhanced legal certainty, and the implementation of governance based on the Three Lines Model approach. These reforms also create broader market opportunities for the public accounting profession while encouraging improvements in professional competence and professionalism in response to regulatory changes in the financial sector. ABSTRAK Perkembangan sektor keuangan yang semakin kompleks menuntut sistem hukum yang mampu beradaptasi dengan dinamika aktivitas ekonomi dan kebutuhan tata kelola yang lebih terintegrasi. Pemerintah Indonesia merespons kebutuhan tersebut melalui Undang-Undang Nomor 4 Tahun 2023 tentang Pengembangan dan Penguatan Sektor Keuangan (P2SK) yang bertujuan menyelaraskan berbagai regulasi sektor keuangan serta memperkuat peran lembaga dan profesi pendukung di dalamnya. Salah satu profesi yang memperoleh perhatian dalam kerangka reformasi ini adalah profesi akuntan publik yang memiliki peran strategis dalam menjamin kredibilitas dan keandalan laporan keuangan. Penelitian ini bertujuan untuk menganalisis perubahan regulasi yang diperkenalkan melalui Undang-Undang P2SK, mengidentifikasi dampaknya terhadap profesi akuntan publik, serta menelaah implikasinya bagi perkembangan profesi tersebut di Indonesia. Penelitian menggunakan pendekatan kualitatif dengan metode content analysis terhadap ketentuan dalam Undang-Undang P2SK serta berbagai regulasi terkait yang memengaruhi praktik profesi akuntan publik. Analisis dilakukan melalui beberapa tahapan, yaitu identifikasi konsep kunci dalam regulasi, pemetaan hubungan antar peraturan, perbandingan dengan regulasi sebelumnya, serta interpretasi dampak kebijakan terhadap profesi. Hasil penelitian menunjukkan bahwa Undang-Undang P2SK memperkuat posisi akuntan publik dalam ekosistem sektor jasa keuangan melalui harmonisasi definisi profesi, penegasan peran profesi penunjang, peningkatan kepastian hukum, serta penerapan pendekatan tata kelola berbasis Three Lines Model. Reformasi ini juga membuka peluang pasar yang lebih luas bagi profesi akuntan publik sekaligus mendorong peningkatan kompetensi dan profesionalisme dalam menghadapi perubahan regulasi di sektor keuangan.
EDUKASI RINGKAS ANALISIS BREAK-EVEN POINT DALAM MENENTUKAN VOLUME PENJUALAN MINIMUN PADA UMKM LOKAL (BATIK SRIKANDI) Puspita, Indah Lia; Nadia, Silva; Maryam, Siti; Anisa, Wava; Putri, Novrilia
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.9974

Abstract

ABSTRACT Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economy; however, they still encounter challenges in financial planning, particularly in determining appropriate selling prices and minimum sales targets due to limited understanding of cost structures. This community service activity aims to enhance the financial literacy of MSME actors through the application of Break-Even Point (BEP) analysis as a basis for determining minimum sales volume at Batik Srikandi MSME in Lampung. The method employed is an educative-participatory approach, implemented through stages of problem identification, material delivery, simulation of calculations based on real business data, and evaluation of participants’ understanding. The results indicate that participants gained a better understanding of the relationship between costs, sales volume, and profit. Based on the calculation, the break-even point was determined to be 200 units, which serves as the minimum sales threshold to avoid losses. In addition, participants demonstrated improved ability to identify cost components, calculate BEP, and interpret the results to support business decision-making. Thus, BEP analysis is proven to function not only as a computational tool but also as a strategic instrument in business planning and cost control. These findings highlight that data-driven educational approaches are effective in improving managerial capacity and supporting the sustainability of MSME financial performance. ABSTRAK Usaha Mikro, Kecil, dan Menengah (UMKM) berperan penting dalam perekonomian, namun masih menghadapi kendala dalam perencanaan keuangan, khususnya dalam menentukan harga jual dan target penjualan minimum akibat keterbatasan pemahaman terhadap struktur biaya. Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan pelaku UMKM melalui penerapan analisis Break-Even Point (BEP) sebagai dasar penentuan volume penjualan minimum pada UMKM Batik Srikandi Lampung. Metode yang digunakan adalah pendekatan edukatif-partisipatif yang dilaksanakan melalui tahapan identifikasi masalah, penyampaian materi, simulasi perhitungan berbasis data riil usaha, serta evaluasi pemahaman peserta. Hasil kegiatan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai hubungan antara biaya, volume penjualan, dan laba. Berdasarkan perhitungan, diperoleh titik impas sebesar 200 unit, yang menjadi batas minimum penjualan agar usaha tidak mengalami kerugian. Selain itu, terjadi peningkatan kemampuan peserta dalam mengidentifikasi komponen biaya, menghitung BEP, serta menginterpretasikan hasilnya untuk mendukung pengambilan keputusan usaha. Dengan demikian, analisis BEP terbukti tidak hanya berfungsi sebagai alat perhitungan, tetapi juga sebagai instrumen strategis dalam perencanaan usaha dan pengendalian biaya. Temuan ini menegaskan bahwa edukasi berbasis data riil efektif dalam meningkatkan kapasitas manajerial dan mendukung keberlanjutan kinerja keuangan UMKM.
Co-Authors A. K. Yohanson Adha, Nur Alif Khairila Al Ahmad afif, muhammad faris Amelia Larasati Andrian, Dila Putri Kinanti Anggi Chandraini Anisa, Wava Aodina Latifah Khulsum Apip Alansori Awan, Juni Azzis, Muhammad Fahmi Cahyanti, Tri Chandra Hakiki Chatarina Umbul Wahyuni Danisa, Berta Eka Sariningsih Erlis Yurnita hakiki, candra Hardini Ariningrum Iing Lukman Juliandari, Winda Juvindi, Agus Khoirudin, Ahmad Kusmiati Kusmiati Kusmiati Kusmiati Kusnadi Kusnadi Kusnadi Kusnadi Kusnadi, - Lestari Wuryanti lestari, lesti lin Ahmad Zarkasi Maharani, Yustika Maya Lestari, Maya Muhammad Faris Afif Muhammad Luthfi Muhammad Luthfi Nadia, Silva Nopiyanti, Devi octavia, dika Pujakesuma, Jusuf Putri Dhia Fairuz Putri, Novrilia Ramadhani, Yoga Adit ratna sari Restiono, Nanang Riska Putri Sabrina Ritali Evi Mudrikah Roiyah, Roiyah Safitri, Liayana Sari, Mita Permata Sari, Ria Satria Abadi Septi Listiawati SITI MARYAM Siti Nurjannah Sularni Sularni Sularni, Sularni Sulistya, Novi Syahfitri, Indri Tina Setia Wati Dewi Tri Wulan Mayasari Yahya, Ahmat Yohanson, A. K. Yolanda, Novita