<![CDATA[Penelitian ini bertujuan untuk menganalisis dampak perubahan SAK terhadap laporan keuangan serta mengidentifikasi strategi yang dapat diterapkan perusahaan dalam menghadapi tantangan dan memanfaatkan peluang yang muncul akibat dinamika standar akuntansi yang terus berkembang. Menggunakan pendekatan Systematic Literature Review (SLR), data dianalisis berdasarkan literatur yang diperoleh dari Google Scholar. Hasil penelitian menunjukkan bahwa perubahan SAK berdampak signifikan pada penyusunan laporan keuangan, strategi manajerial, dan kinerja operasional perusahaan. Perubahan ini memberikan implikasi positif, seperti peningkatan transparansi dan akuntabilitas, namun juga menimbulkan tantangan, termasuk peningkatan kompleksitas dalam implementasi dan adaptasi sistem. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan kebijakan dan praktik manajerial yang adaptif dalam menghadapi perubahan SAK di sektor manufaktur. This study aims to analyze the impact of changes in FAS on financial statements and identify strategies that companies can implement to face challenges and take advantage of opportunities that arise due to the dynamics of accounting standards that continue to develop. Using the Systematic Literature Review (SLR) approach, data were analyzed based on literature obtained from Google Scholar. The results of the study indicate that changes in FAS have a significant impact on the preparation of financial statements, managerial strategies, and operational performance of companies. These changes have positive implications, such as increased transparency and accountability, but also pose challenges, including increased complexity in system implementation and adaptation. This study is expected to contribute to the development of adaptive managerial policies and practices in dealing with changes in FAS in the manufacturing sector.]]>
