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Nazaruddin Malik
Universitas Muhammadiyah Malang
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Health Assessment of a Multi-Stakeholder Creative Economy Cooperative using SAK-EP Hafiludin, Alan Wahyu; Leniwati, Driana; Malik, Nazaruddin
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.5155

Abstract

Purpose: Multi-Stakeholder Cooperatives (KMP) represent an economic model that integrates producers, consumers, workers, and investors in one organization. This structure demands transparent and accountable financial reporting practices. This study evaluates the implementation of Private Entity Financial Accounting Standards (SAK-EP) at Let’s Play Game Studio, Indonesia’s first officially registered KMP in the digital game development sector. Methodology/approach: Using a descriptive qualitative method supported by a case study approach, this research conducts an in-depth analysis of the cooperative’s 2024 financial reports to evaluate compliance with applicable accounting standards. Results/findings: The results indicate significant compliance with SAK-EP, particularly in financial statement presentation and revenue recognition, although improvements are needed in disclosure notes and digital transaction documentation. The cooperative’s health assessment places it in the “qualified” category, reflecting sound governance and financial structure. Conclusion: Let’s Play Game Studio demonstrates strong compliance with SAK-EP in financial statement presentation and revenue recognition. However, improvements are needed in disclosure notes and digital transaction documentation to enhance transparency. Its classification as “qualified” reflects stable financial and governance structures. Limitations: The study is limited to a single case (Let’s Play Game Studio) and focuses only on financial reports for the year 2024, which may not fully capture long-term financial health trends or generalize across other KMPs. Contribution: These findings contribute to strengthening accounting practices in creative sector cooperatives and serve as a reference for policy development and cooperative support initiatives.
Co-Authors Achmad Mohyi Agoes Windarto Agus Setia Budi Agus Setia Budi, Agus Setia Ahmad Syaifullah Aniek Rumijati Anisa Iswandari Arlini Oktavia Aulia Safaat Rosul Dewi Liesnoor Setyowati Dinar Ary Kartikasari Drammeh, Lamin K Driana Leniwati Endang Fatmawati Enia Helga Pratiwi Eris Tri Kurniawti Fachry Abda El Rahman Fatchullah Reza Siswanto Fidanti Pramay Sheilla Firdha Aksari Anindyntha Futuhatul Barorah Giffary Ryan Fauza H. B. Ardianto H. B. Ardianto, H. B. Hafiludin, Alan Wahyu Hatta Buana Sandry Hendra Kusuma Idah Zuhroh Ika Yuli Setyowati Ilyas Masudin Iswandari, Anisa Jimmy Nova Khoiruman An Nidhom Luh Putu Ratna Sundari Mahdalena Manah Tarman Marto Silalahi Masiyah Kholmi Mochamad Rofik Mudrifah, Mudrifah Muhammad Sri Wahyudi Suliswanto Munawaroh, Zuhrufah Izatul Nafi’ul Umam Nisa, Nurul Hidayatin Nor Mila Ayu Sardanah Rezky Alfajrin, Muhammad Ridwin Purba Rifda Nabila Risky Angga Pramuja Rizky Angga Pramuja Rosul, Aulia Safaat Siti Nurhasanah Sri Budi Cantika Yuli Sudarti Sudarti Supiandi, Supiandi Sutikno Sutikno Syamsul Ph.D M.A. Hadi Tarman, Manah Titiek Ambarwati Tukiyo Tukiyo Uci Yuliati Wahyudi Windayati, Diana Titik Yeni Puspitasari Zainal Arifin Zainal Arifin Zulfita Fithriyah Zulfita Fithriyah, Zulfita