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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Performance : Jurnal Bisnis dan Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Devotion: Journal of Research and Community Service Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Education, Teaching, and Social Sciences Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Business & Management Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Ali Afif
Universitas Panca Bhakti
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

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Optimization Of Financial Reporting: Development Of A Computer-Based Financial Reporting System In Accordance With Financial Accounting Standards For Private Entities Sartono, Sartono; Jaurino, Jaurino; Afif, Ali
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4466

Abstract

Private entities must adapt to the implementation of the Financial Accounting Standards for Private Entities (SAK EP), which will take effect in 2025. The transition from manual financial data processing and the use of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to SAK EP presents significant challenges. This study explores the needs and challenges of private entities in optimizing financial reporting. It aims to develop a computer-based financial reporting system aligned with SAK EP by identifying reporting requirements, designing, and implementing an efficient system. The research focuses on improving accuracy, speed, and compliance in financial reporting to enhance competitiveness. A computerized financial information system will help private entities manage data more effectively, reducing human errors and ensuring compliance with SAK EP. Using a qualitative descriptive approach, the study finds that cooperatives still struggle with financial reporting in line with SAK EP, although regulations from the Ministry of Cooperatives and SMEs (Permenkop UKM) already accommodate these standards. To address these challenges, a well-designed financial reporting system is essential to support cooperatives and other private entities in complying with SAK EP while improving reporting efficiency and accuracy.
Co-Authors Aprianda, Dinda Aris Setiawan Aris Setiawan Carolin, Angelina Dwi Widyastuti, Reni Endang Kristiawati, Endang Fakhrul Yahya, Rizky Febriati Febriati, Febriati Jaurino, Jaurino Kartika Lasari, Tania Mayasafitri, Rina Rina Mayasafitri Rizki Fakhrul Yahya Rosiska Sari, Wilda Sartono Sartono Sartono, Sartono Savira, Revi Suandari, Yulita Thia, Angelia Wilda Sari Yahya, Rizki Fakhrul Yahya, Rizky Fakhrul