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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ekono Insentif Jurnal Soshum Insentif Gorontalo Development Review Coopetition : Jurnal Ilmiah Manajemen International Journal of Environmental, Sustainability, and Social Science Eco-Iqtishodi : Jurnal Ilmiah Ekonomi dan Keuangan Syariah E-Coops-Day : Jurnal Ilmiah Abdimas Koaliansi KEYNESIA : INTERNATIONAL JOURNAL OF ECONOMY AND BUSINESS Histeria: Jurnal Ilmiah Sosial dan Humaniora Journal of Islamic Economics and Business Hexatech: Jurnal Ilmiah Teknik Accounting Research Journal J-Coop : Journal of Co-operative
Eka Setiajatnika
Universitas Koperasi Indonesia
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Komparasi Standar Akuntansi Keuangan SAK ETAP dan SAK EP dalam Penyusunan Laporan Keuangan Koperasi Eka Setiajatnika; Udin Hidayat
J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i2.21

Abstract

This study aims to examine the differences between the implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the Financial Accounting Standards for Private Entities (SAK EP) in the preparation of financial statements for Savings and Loan Cooperatives (KSP) in West Java, as well as to evaluate the cooperatives’ readiness for transitioning to the new standard. Employing a comparative descriptive design with a mixed-methods approach, data were collected through in-depth interviews with cooperative management, internal accountants, and auditors, alongside document analysis of financial statements and applicable accounting standards. The findings reveal that the implementation of SAK ETAP still encounters significant challenges, particularly regarding limited human resources and underdeveloped accounting information systems, which compromise the quality of financial reporting. Meanwhile, readiness to adopt SAK EP remains low, due to its greater complexity and demand for enhanced technical competence. Nonetheless, the adoption of SAK EP is anticipated to improve the relevance, reliability, and transparency of cooperative financial reports. Therefore, strong support from the government and the Indonesian Institute of Accountants (IAI)—through training, dissemination, and technical assistance—is deemed essential. The study recommends strengthening human capital, improving information systems, and ensuring continuous external support to facilitate a successful transition to SAK EP. These findings are expected to serve as a reference for policymakers and cooperative practitioners aiming to enhance financial reporting quality in the cooperative sector.
The Role of Islamic Banks’ Profitability on Indonesia’s Economic Growth: A CAMELS and Endogenous Growth Model Analysis Heri Nugraha; Eka Setiajatnika; Muhamad Ardi Nupi Hasyim; Franklin Kharisma Genta
Journal of Islamic Economics and Business Vol. 5 No. 2 (2025): Journal of Islamic Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jieb.v5i2.49830

Abstract

This study examines the role of Islamic banking profitability in Indonesia’s economic growth using the CAMELS framework and an endogenous growth perspective. The analysis focuses on profitability as the main mechanism linking Islamic banking performance to real sector development during the COVID-19 pandemic and the subsequent economic recovery period. The study uses annual data from 2020 to 2023 obtained from the Financial Services Authority, Bank Indonesia, Statistics Indonesia, and the World Bank. The analytical methods include descriptive statistics, correlation and stationarity tests, and regression estimation using Ordinary Least Squares (OLS) and the System Generalized Method of Moments (GMM) to address potential endogeneity. The empirical results show that Islamic banking profitability, particularly Return on Equity (ROE), has a positive and statistically significant effect on Indonesia’s economic growth. Return on Assets (ROA) also exhibits a positive relationship with growth, although with weaker statistical significance. Other CAMELS indicators, including capital adequacy, asset quality, efficiency, and liquidity, do not have a significant direct impact on economic growth but serve as stabilizing factors for the banking system. Inflation has a negative and significant effect on economic growth, while investment shows a positive but statistically insignificant relationship. Overall, the findings confirm that profitability is the primary channel through which Islamic banking contributes to national economic growth. This study positions profitability as an explanatory variable rather than merely a performance indicator and reinforces the relevance of endogenous growth theory in the context of Islamic banking in Indonesia. Policy implications emphasize the importance of strengthening Islamic banking profitability to enhance its contribution to sustainable economic growth.
Kesiapan Digitalisasi Akuntansi Koperasi dalam Menerapkan SAK Entitas Privat Setiajatnika, Eka; Hidayat, Udin
J-Coop : Journal of Co-operative Vol. 2 No. 1 (2026): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v2i1.50

Abstract

The adoption of the Financial Accounting Standards for Private Entities (SAK EP) by cooperatives after the issuance of the Regulation of the Minister of Cooperatives Number 2 of 2025 demands more than mere normative adherence, as it also requires sufficient operational preparedness. This study seeks to conceptually analyze the readiness of accounting digitalization within cooperatives in supporting the implementation of SAK EP. Employing a qualitative approach with a literature-based research design, the study examines accounting standards, regulatory provisions, and relevant scholarly literature. The analysis reveals that accounting digitalization readiness in cooperatives constitutes a multidimensional framework comprising technological readiness, human resource capabilities, organizational support, and regulatory alignment. Collectively, these dimensions shape the capacity of cooperatives to implement SAK EP in a consistent and sustainable manner. From a conceptual perspective, accounting digitalization plays a strategic role in enhancing the quality of cooperative financial reporting, particularly with respect to accuracy, timeliness, and information traceability. This study enriches the literature on cooperative accounting and offers policy-oriented insights for strengthening financial governance in cooperatives.
Fleksibilitas Manajerial, Penganggaran Agile, dan Reposisi Slack Anggaran dalam Sistem Akuntansi Manajemen Setiajatnika, Eka; Panca Buana, Surya
Coopetition : Jurnal Ilmiah Manajemen Vol. 17 No. 1 (2026): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/0m72xr40

Abstract

The increasingly intense dynamics and uncertainty of the business environment challenge the relevance of traditional budgeting systems in management accounting, particularly in manufacturing companies within the consumer goods sector. During the 2020–2024 period, this sector faced efficiency pressures, performance fluctuations, and recurring misalignments between budgets and actual outcomes, reflecting the limitations of rigid budgeting practices. This study aims to analyze the role of managerial flexibility in the formation of budgetary slack and to examine agile budgeting as a moderating mechanism within management control systems. The research employs a quantitative explanatory approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) on a sample of 80 consumer goods manufacturing companies listed on the Indonesia Stock Exchange. Data were collected from annual financial statements and surveys of financial and accounting managers. The results indicate that managerial flexibility has a positive effect on functional budgetary slack, and that agile budgeting strengthens this relationship. These findings suggest that budgetary slack can function as an adaptive mechanism when managerial behavior aligns with the design of a responsive budgeting system. Keywords: managerial flexibility; budgetary slack; agile budgeting; management control systems; management accounting.
Co-Authors Alif Muhtadi Ihsan Amran, Suarny Ardi Nupi Hasyim, Muhamad Dady Nurpadi Dian Pitriyani Eka Setiani, Ria Fitriana Dewi Sumaryana Franklin Kharisma Genta Frita Azalea Zahra Hasyim, Muhamad Ardi Nupi Hasyim, Muhammad Ardi Nupi Heri Nugraha Heri Nugraha Hidayat, Udin Inggit Yulinar, Ai Kandis Iriani Muhamad Ardi Nupi Hasyim Muhamad Ardi Nupi Hasyim Muhamad Ardi Nupi, Hasyim Muhammad Ardi Nupi Hasyim Ningsih, Winda Nur Rizki Nur Rahmawati, Astri Nuri Nurhayati Nurjamil Panca Buana, Surya Reza Kurniawan Riska Rachma Dewi Risma, Oktavira Sanubari, Sari Septafeta Petra Ramot SIMAMORA Suarny Amran Trida Gunadi Udin Hidayat Winda Nur Rizki Ningsih Yudith Dwi Astuti