GUSMARDIANA, GUSMARDIANA (2026) MENGUAK IMPLEMENTASI SAK ETAP DAN KESIAPAN TRANSISI SAK EP DI UMKM SEKTOR LOGISTIK EKSPOR IMPOR. S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This research aims to uncover the depth of implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and analyze the transition readiness toward the Financial Accounting Standards for Private Entities (SAK EP) within SMEs in the export–import logistics sector. This sector was selected due to its complex operational characteristics, involving crossborder transactions, stringent customs regulations, and highly dynamic field costs. The research employs an interpretive qualitative approach using a case study method. Data were collected through in-depth interviews with business owners, accounting staff, and relevant practitioners, alongside field observations and documentation of financial statements. Data analysis was conducted inductively to capture the underlying meanings behind the accounting practices performed. The results reveal the phenomenon of "pseudo-compliance" in the implementation of SAK ETAP. Financial statements tend to be interpreted merely as formal instruments to fulfill banking administrative requirements (compliance-driven) rather than as strategic decision-making tools. A form of "system dualism" exists, where companies rely on the flexibility of spreadsheets for daily operations, while accounting software is used solely to generate final report outputs. Regarding the transition readiness to SAK EP, the study identified a "cognitive inertia" phenomenon, where business actors feel underexposed to information and perceive the new standard as an additional administrative burden. This study recommends sector-specific socialization of SAK EP and the provision of tangible incentives for SMEs that implement high-quality standards. These findings contribute to the literature on SME accounting by highlighting how specific industrial operational contexts influence the adoption of financial accounting standards. Keywords: SAK ETAP, SAK EP, SMEs, Export-Import Logistics, Standard Transition Penelitian ini bertujuan untuk menguak kedalaman implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dan menganalisis kesiapan transisi menuju Standar Akuntansi Keuangan Entitas Privat (SAK EP) pada UMKM sektor logistik ekspor-impor. Sektor ini dipilih karena karakteristik operasionalnya yang kompleks, melibatkan transaksi lintas batas, regulasi kepabeanan yang ketat, serta dinamika biaya lapangan yang tinggi. Penelitian ini menggunakan pendekatan kualitatif interpretatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam dengan pemilik usaha, staf akuntansi, dan praktisi terkait, serta observasi lapangan dan dokumentasi laporan keuangan. Analisis data dilakukan secara induktif untuk menangkap makna dibalik praktik akuntansi yang dijalankan. Hasil penelitian mengungkapkan adanya fenomena Pseudo-Compliance (kepatuhan semu) dalam implementasi SAK ETAP. Laporan keuangan cenderung dimaknai hanya sebagai instrumen formalitas untuk memenuhi persyaratan administratif perbankan (compliance-driven) daripada sebagai alat pengambilan keputusan strategis. Terdapat "dualisme sistem" di mana perusahaan bergantung pada fleksibilitas spreadsheet untuk operasional harian, sementara perangkat lunak akuntansi hanya digunakan untuk menghasilkan output laporan akhir. Terkait kesiapan transisi ke SAK EP, ditemukan adanya "inersia kognitif" di mana pelaku usaha merasa kurang terpapar informasi dan menganggap standar baru sebagai beban administratif tambahan. Hambatan utama transisi mencakup biaya kepatuhan yang tinggi, keterbatasan SDM, dan kurangnya tekanan institusional dari kreditor. Penelitian ini merekomendasikan perlunya sosialisasi SAK EP yang bersifat sektoral dan pemberian insentif nyata bagi UMKM yang menerapkan standar secara berkualitas. Temuan ini memberikan kontribusi pada literatur akuntansi UMKM dengan menyoroti bagaimana konteks operasional industri spesifik memengaruhi adopsi standar akuntansi keuangan. Kata Kunci : SAK ETAP, SAK EP, UMKM, Logistik Ekspor – Impor, Transisi Standar
| Item Type: | Thesis (S2) |
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| NIM/NIDN Creators: | 55523120028 |
| Uncontrolled Keywords: | SAK ETAP, SAK EP, UMKM, Logistik Ekspor – Impor, Transisi Standar |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | khalimah |
| Date Deposited: | 16 Mar 2026 01:58 |
| Last Modified: | 16 Mar 2026 01:58 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/101656 |
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