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Multidisciplinary Indonesian Center Journal (MICJO) (Vol. 3, No. 1, 2026)

ACCOUNTANTS' READINESS IN IMPLEMENTING SAK-EP: A CASE STUDY OF THE PONUWA COOPERATIVE AT GORONTALO STATE UNIVERSITY

Cintya Azhari Rauf, Denis D. Naru, Riby Tri Hamdoko, Mohammad Agung Tuki, Gufran Djalali, Adi R. Manggi, Sahmin Noholo
Abstract: This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach… proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Global Research
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International Journal of Social Science, Education, Communication and Economics (Vol. 1, No. 5, 2022)

Compliance Analysis of the Implementation of the Public Accountant Professional Code of Ethics by Public Accountants in Indonesia

Chang, Angelina, Stefy, Stefy, Winny, Winny
Abstract: This study aims to analyze the application of the code of ethics for the public accounting profession in Indonesia. The research method used in this research is to use qualitative methods, in which researchers collect data… ta from various references to scientific works, articles, journals and other references. While the data collection technique that the authors use is to use the literature study technique. The object of this research is a public accountant in the Indonesian Public Accounting Firm. The results of this study conclude that the application of a code of ethics for the public accounting profession is very important to guarantee public trust. In addition, by applying a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor at work.
Global Research Compliance Analysis Implementation Public Accountant Professional Code Ethics Accountants Indonesia
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