Pengalaman Praktisi Akuntansi dalam Transformasi Pelaporan Keuangan dari Badan Layanan Umum ke Perguruan Tinggi Negeri Badan Hukum

Dhani Andika (Program Studi S2 Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia)
Nur Handayani (Program Studi S2 Akuntansi, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya, Indonesia)

Jurnal Ekonomi, Manajemen, dan Bisnis
Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen dan Bisnis

The transformation of Public Service Agency (BLU) State Universities into State Universities with Legal Entity Status (PTNBH) has brought about fundamental changes in the financial reporting system, particularly the transition from Government Accounting Standards (SAP) to Financial Accounting Standards (SAK). This change not only impacts the technical aspects of financial statement preparation but also influences the experiences and the way accounting practitioners perceive their work. This study aims to uncover the meaning of the shift in the financial reporting system from BLU to PTNBH based on the lived experiences of accounting practitioners. The study employs a qualitative approach using the Interpretative Phenomenological Analysis (IPA) method. Data were collected through in-depth interviews with four accounting practitioners directly involved in the PTNBH financial reporting transformation process. The analysis yielded three main themes: interpreting professionalism, interpreting the development of accounting information systems, and interpreting accounting standards. This study concludes that the change in the financial reporting system from BLU to PTNBH is not merely a technical change in the preparation of financial statements, but rather a process of professional transformation and autonomy that shapes the way accounting practitioners think, work, and fulfill their responsibilities in producing accountable financial information.