Penerapan SAK-EP dan Kualitas Laporan Keuangan Entitas Privat di Indonesia
DOI:
https://doi.org/10.37680/ssa.9896Keywords:
SAK-EP, SAK ETAP, Financial Statement Quality, Private Entities, Systematic Literature Review, PRISMA, Institutional TheoryAbstract
The transition from SAK ETAP to SAK-EP (Financial Accounting Standards for Private Entities) in Indonesia, effective January 1, 2025, represents a fundamental shift toward convergence with IFRS for SMEs. This study aims to systematically examine the impact of SAK-EP adoption on the quality of financial statements of non-public entities in Indonesia during the transition period (2021-2026), and to map the progress, obstacles, and future directions of private financial governance. A Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol was conducted. A comprehensive evaluation was performed on 28 peer-reviewed articles systematically collected from Google Scholar, Portal Garuda, and DOAJ, published between 2021 and 2026. The analysis identifies dynamic research trends shifting from conceptual-normative studies (2021-2022) to readiness studies (2023-2024), and early empirical evidence post-effective implementation (2025-2026). Regarding quality dimensions, 71.4% of studies confirm increased value relevance, and 90.5% note improved comparability due to convergence with IFRS for SMEs. However, reliability and timeliness show ambiguous results with temporary declines in low-capacity entities. The study concludes that five key contextual factors HR competence, business scale, external support, sector type, and geographic location significantly moderate adoption success. This study provides a roadmap for IAI, regulators, and professional associations to design asymmetric mentoring programs focusing on regions outside Java.
References
Aprilia, F., Saputri, M. I., Damayanti, D., Roviah, R., et al. (2025). Optimalisasi penerapan SAK Entitas Privat pada laporan keuangan PT XYZ. Land Journal, 1(1). https://ejurnal.ulbi.ac.id/index.php/jurnalland/article/view/3809
Arthawan, E., Armeliza, D., & Khairunnisa, H. (2025). Penyusunan laporan keuangan entitas nirlaba berdasarkan SAK EP dengan menggunakan Microsoft Excel pada Yayasan Taman Al Muhajirin 1407. Jurnal Akuntansi, Perpajakan dan Auditing, 6(2). https://doi.org/10.21009/japa.0602.04
Azhar, R., Putri, W. R. E., et al. (2025). Optimalisasi laporan keuangan yayasan melalui implementasi Standar Akuntansi Keuangan Entitas Privat (SAK EP). Jurnal Pengabdian Masyarakat, 5(1). http://tabikpun.fmipa.unila.ac.id/index.php/jpkm_tp/article/view/254
Baharuddin, H. A., & Lating, A. I. S. (2025). Pengaruh peralihan SAK ETAP ke SAK EP terhadap kinerja keuangan. Jurnal Riset Ekonomi dan Akuntansi, 3(4). https://doi.org/10.54066/jrea-itb.v3i4.3618
Burrohman, M., Herjiden, H., Sisko, S., Ergus, E., Maulana, R., & Komarudin, K. (2026). Pelatihan sistem akuntansi koperasi berbasis web di Srikandi Jaya Sambas. Yumary: Jurnal Pengabdian Kepada Masyarakat, 6(3). https://doi.org/10.35912/yumary.v6i3.5719
Chandra, S., & Wibowo, H. (2026). Transition from SAK ETAP to SAK Private Entities (SAK EP) and preparation of first-time consolidated financial statements in non-profit entities with group structure. *Akrab Juara: Jurnal Ilmu-Ilmu Sosial, 11*(1). https://doi.org/10.58487/akrabjuara.v11i1.2762
Desfitri, Y., & Sumarni, N. (2026). Implementasi ISAK 35 pada pelaporan keuangan Masjid Al-Ihsan Jorong Taratak Nagari Kubang. Jurnal Ilmiah Akuntansi dan Keuangan, 6(2), 1332-1344. https://doi.org/10.58578/arzusin.v6i2.9515
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Firmansyah, A., Irawan, F., & Wijaya, S. (2023). Edukasi Standar Akuntansi Keuangan Entitas Privat pada pengelola keuangan perusahaan daerah air minum. [Laporan pengabdian].
Firmansyah, I., Andriani, R., Rahman, R., & Kurniawan, K. (2023). Pelatihan penyusunan laporan keuangan bagi BUMDes di Kecamatan Cijulang. Jurnal Pasca Dharma Pengabdian Masyarakat, 4(1). https://doi.org/10.17509/pdpm.v4i1.51456
Gea, G. C., Zai, K. S., Kakisina, S. M., et al. (2024). Analisis perbedaan penyusunan laporan keuangan BUMD berdasarkan SAK ETAP dengan SAK Entitas Privat di Perumda Tirta Umbu Kabupaten Nias. Jurnal Ekonomi Bisnis dan Akuntansi (JEBMA), 4(2). https://itscienceindexing.com/jurnal/index.php/jebma/article/view/4686
Gunawan, A. K., Yusna, Prasetya, R., & Susilowati, K. D. (2024). Analisis perlakuan akuntansi aset tetap berdasarkan SAK EP pada RDV di Kabupaten Malang. Jurnal Akuntansi Bisnis dan Humaniora, 11(2). https://doi.org/10.33795/jabh.v11i2.6525
Hafiludin, A. W., Leniwati, D., & Malik, N. (2025). Health assessment of a multi-stakeholder creative economy cooperative using SAK-EP. Jurnal Akuntansi, Keuangan, dan Manajemen, 7(1). https://doi.org/10.35912/jakman.v7i1.5155
Ikatan Akuntan Indonesia (IAI). (2024). Standar Akuntansi Keuangan Entitas Privat. Dewan Standar Akuntansi Keuangan IAI.
Iluwati, J., Sherly, S., & Febriana, H. (2022). Comparison analysis of accounting standards for entities without public accountability and financial standards for private entities of SMEs in Indonesia. International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 1(5). https://doi.org/10.54443/sj.v1i5.72
Kamil, I., Yolifiandri, Y., Irawan, I. A., Watriningsih, W., & Ariani, M. (2025). Analysis of accounting perceptions and knowledge in the implementation of private entity account (EP) in the preparation of financial reports. International Journal of Business, Humanities, Education and Social Sciences (IJBHES), 6(2). https://doi.org/10.46923/ijbhes.v6i2.424
Kieso, D. E., Weygandt, J. J., & Warfield, T. D. (2022). Intermediate accounting: IFRS edition (4th ed.). John Wiley & Sons.
Lestari, S. (2025). SAK EP as the foundation for achieving business sustainability of private entities in the era of accounting digitalization. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.5730285
Lestari, S., & Muhaimin, A. (2022). Analisis perbedaan pengaturan aset tetap dalam SAK ETAP dan SAK-EP. Jurnal Riset Akuntansi Kontemporer, 14(1), 34-48.
Madaharsa, A. S., & Muslimin, M. (2025). Analisis implementasi SAK ETAP menjadi SAK EP: Studi komparatif perusahaan manufaktur dan jasa. RISTANSI: Riset Akuntansi, 6(1). https://jurnal.stie.asia.ac.id/index.php/ristansi/article/view/2681
Martani, D., Siregar, S. V., Wardhani, R., Farahmita, A., & Tanujaya, E. (2023). Akuntansi keuangan menengah berbasis PSAK (Edisi Revisi). Salemba Empat.
Maulana, M. A., Sahputra, E. S. A., Baihaqi, E. A., & Saputra, A. B. (2025). Perancangan prototipe sistem informasi akuntansi berbasis web untuk implementasi SAK EP pada koperasi syariah Nurul Amal Bandung. Journal of Economics and Business UBS, 14(1). https://doi.org/10.52644/hwqa7489
Murdiono, A., Zen, F., & Subagyo, S. (2025). Transformation of cooperative financial governance through implementation of cooperative accounting information system (SIKOP) based on SAK EP in Blitar Regency. Journal of Sustainable Community Service, 5(2). https://doi.org/10.55047/jscs.v5i2.967
Nikomaru, F., & Fatima, E. (2025). Implementation of Indonesian financial accounting standards for private entities (SAK EP) on XYZ Foundation. *E-Jurnal Akuntansi, 35*(3). https://doi.org/10.24843/eja.2025.v35.i03.p05
Nugraha, E., & Santoso, B. (2021). Komparasi SAK-EP dan SAK ETAP: Analisis konvergensi IFRS. Jurnal Akuntansi dan Keuangan, 23(1), 12-27.
Prabowo, H., Wijaya, A., & Hidayat, M. (2021). Implikasi perpajakan atas transisi SAK ETAP ke SAK-EP di Indonesia. Jurnal Perpajakan Indonesia, 5(2), 101-118.
Pranesti, A., & Hanani, T. (2022). Company readiness in applying private entity financial accounting standards (SAK EP): A case study of regional owned enterprises (BUMD) in Yogyakarta. Akuntansi 45, 3(2). https://doi.org/10.30640/akuntansi45.v3i2.590
Pratama, A., Ismail, R. F., Muhammad, K., & Yadiati, W. (2024). Accounting standard for private entities: Are they truly useful? (Survey among accounting stakeholders in West Java, Indonesia). Journal of Ecohumanism, 3(8). https://doi.org/10.62754/joe.v3i8.4705
Pratama, M. A., Oktafia, R., & Nisa, F. L. (2025). Pendampingan penyusunan laporan keuangan koperasi di Kecamatan Jabon berdasarkan Standar Akuntansi Keuangan Entitas Privat. Jurnal Abdimas Ilmiah Citra Bakti, 6(4). https://doi.org/10.38048/jailcb.v6i4.5123
Rauf, C. A., Naru, D. D., Hamdoko, R. T., Tuki, M. A., Djalali, G., Manggi, A. R., & Noholo, S. (2026). Accountants' readiness in implementing SAK-EP: A case study of the Ponuwa Cooperative at Gorontalo State University. Multidisciplinary Indonesian Center Journal (MICJO), 3(1). https://doi.org/10.62567/micjo.v3i1.1762
Scott, W. R. (2021). Institutions and organizations: Ideas, interests, and identities (5th ed.). SAGE Publications.
Setiawan, E., Hapsari, O., & Nugroho, Y. (2023). Studi kesiapan koperasi simpan pinjam dalam adopsi SAK-EP. Jurnal Koperasi dan UMKM, 9(1), 67-82.
Solikhah, B., Dwianika, A., & Sarwono, E. (2025). Peningkatan kapasitas penyusunan kebijakan akuntansi berbasis SAK EP pada BUMD. Jurnal Abdimas Sangkabira, 6(1). https://doi.org/10.29303/abdimassangkabira.v6i1.2405
Suhendar, E., Rusmana, O., & Putri, N. K. (2023). Analisis persepsi dan pengetahuan akuntansi pengguna SAK ETAP terhadap SAK Entitas Privat (EP) pada penyusunan laporan keuangan (Studi empiris pada koperasi di Kota Banjar, Jawa Barat). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 8(3). https://doi.org/10.24815/jimeka.v8i3.26569
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ahmad Anggi Hamidi, Sri Lismawati, Zelly Denofriza, Dodi Yuli Satria, Widi Nugraha
This work is licensed under a Creative Commons Attribution 4.0 International License.
