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; Ali Afif

doi:10.38035/dijefa.v6i2.4466

Authors

Sartono Sartono Universitas Panca Bhakti
Jaurino Jaurino Universitas Panca Bhakti
Ali Afif Universitas Panca Bhakti

DOI:

https://doi.org/10.38035/dijefa.v6i2.4466

Keywords:

SAK EP, Prototype, Private Entity, Financial Reporting

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.

References

Afif, A. (2021). Implementasi Pengelolaan Keuangan Pelaku UMKM Berdasarkan SAK-EMKM. Jurnal Akuntansi, Auditing & Investasi (JAADI), 1(2), 24–35.

Afif, A., Febriati, & Fakhrul Yahya, R. (2024). Analisis Determinan Yang Mempengaruhi Pajak Dengan Inflasi Sebagai Variabel Moderasi. PERFORMANCE: Jurnal Bisnis & Akuntansi, 14(2). https://doi.org/https://doi.org/10.24929/feb.v14i2.3504

Ardhiyani, R. P., & Mulyono, H. (2018). Analisis Dan Perancangan Sistem Informasi Pariwisata Berbasis Web Sebagai Media Promosi Pada Kabupaten Tebo. Jurnal Manajemen Sistem Informasi, 952--972.

Ardiansyah, Risnita, & Jailani, M. S. (2023). Teknik Pengumpulan Data Dan Instrumen Penelitian Ilmiah Pendidikan Pada Pendekatan Kualitatif dan Kuantitatif. IHSAN?: Jurnal Pendidikan Islam, 1(2). http://ejournal.yayasanpendidikandzurriyatulquran.id/index.php/ihsan

Brigham, E. & E. M. (2013). Manajemen Keuangan: Teori & Praktek. Pembelajaran . Cengage.

Creswell, J. W., & Creswell, J. D. (2018). Research Design Qualitative, Quantitative, and Mixed Methods Approaches (Fith Edition). SAGE Publications, Inc.

Ifada, L. M., Mutoharoh, M., Indriastuti, M., & Indarti, M. G. K. (2025). The Digital Frontier of Accounting: Unraveling The Impact of Digital Literacy and Technology Adoption. Jurnal Economia, 21(1), 34–51. https://doi.org/10.21831/economia.v21i1.67898

Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2020). Intermediate Accounting (Fith Edition). John Wiley & Sons, Inc.

Kriyantono, R. (2021). Teknik praktis riset komunikasi kuantitatif dan kualitatif?: disertai contoh praktis skripsi, tesis, dan disertasi riset media, publik relations, advertising, komunikasi organisasi, komunikasi pemasaran (ed. 2). Kencana.

Liu, Z. , Easson, G. W. , Hilton, M. J., Gray, R. S., Zhao, J. , Makki, N. , & Ahituv, N. ,. (2019). Dysregulation of STAT3 signaling is associated with endplate-oriented herniations of the intervertebral disc in Adgrg6 mutant mice. PLoS Genetics, 15(10).

Logue, J. B., & Laudon dan Laudon. (2016). Experimental insights into the importance of aquatic bacterial community composition to the degradation of dissolved organic matter. The ISME Journal.

Merung, A. Y., Sofyan, I. R., Sudirman, N. A., & Isma, A. (2024). Do Entrepreneurial Competence and Psychological Well-Being Affect Entrepreneurial Interest among Young Entrepreneurs? Indonesia Journal Of Business and Enterprenuership Research, 2(1), 63–75. https://journal.unm.ac.id/index.php/IJOBERJournalHomepage:https://journal.unm.ac.id/index.php/IJOBER

Mulyaga, F. (2016). Faktor Faktor yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada UMKM.

Rahmawati, T., & Rita Puspasari, O. (2017). Implementasi SAK ETAP Dan Kualitas Laporan Keuangan Umkm Terkait Akses Modal Perbankan. Jurnal Kajian Akuntansi, 1(1), 2579–9975. http://jurnal.unswagati.ac.id/index.php/jka

Rizaldi, A., Maria, E., Wahyono, T., Purwanto, P., & Hartomo, K. D. (2022). Analisis Penerapan Metode Scrum Pada Pengembangan Sistem Informasi Akuntansi Koperasi. Jurnal Media Informatika Budidarma , 6(1), 57. https://doi.org/10.30865/mib.v6i1.3349

Romney, M. & S. P. (2012). Sistem Informasi Akuntansi. . Pearson.

Rosiska, Afif, A., Sartono, & Yahya, R. F. (2023). Analisis Potensi Penerimaan Pajak Hotel dan Pajak Restoran Di Kabupaten Landak. Jurnal Akuntansi, Auditing Dan Investasi (JAADI) , 3(2), 37–43.

Rudiantoro, R., & Siregar, S. V. (2012). Kualitas Laporan Keuangan Umkm Serta Prospek Implementasi Sak Etap. Jurnal Akuntansi Dan Keuangan Indonesia, 9(1), 1–21. https://doi.org/10.21002/jaki.2012.01

Sartono, Afif, A., Febriati, & Jaurino. (2024). Peningkatan Kompetensi Petugas Penyuluh Koperasi Lapangan (PPKL) Bidang Manajemen Keuangan Koperasi. Community Development Journal?: Jurnal Pengabdian Masyarakat Universitas Pahlawan Tuanku Tambusai, 5(3).

Standar Akuntansi Keuangan Entitas Privat (SAK EP), Dewan Standar Akuntansi Keuangan (2021).

Standar Akuntansi Keuangan (SAK) Entitas Privat , Ikatan Akuntan Indonesia (2015).

Syafik, M., & Setiawan, D. (2023). Determinants Factors Affecting Quality of Financial Statement Information: External Factors as Moderating Variables. Jurnal Economia, 19(2), 141–157. https://doi.org/10.21831/economia.v19i2.46788

Wahono, S., & Ali, H. (2021). Peranan Data Warehouse, Software Dan Brainware Terhadap Pengambilan Keputusan (Literature Review Executive Support Sistem For Business). Jurnal Ekonomi Manajemen Sistem Informasi, 3(2). https://doi.org/10.31933/jemsi.v3i2

Wardani, G. O. P., & Sari, R. C. (2021). Pengaruh Kemudahan Penggunaan, Kebermanfaatan, Dan Persepsi Risiko Terhadap Minat Penggunaan Financial Technology Sistem Pembayaran. Jurnal Profita: Kajian Ilmu Akuntansi.