Socialization of Financial Accounting Standards for Private Entities (SAK-EP) in CU. PUSKOPCUINA
Sosialisasi Standar Akuntansi Keuangan Entitas Privat Pada CU. PUSKOPCUINA
DOI:
https://doi.org/10.31849/dinamisia.v10i2.29645Keywords:
Socialization, SAK-EP, Credit Union, Financial ReportingAbstract
This community service activity aims to enhance the understanding and readiness of Credit Union (CU) managers in implementing the Financial Accounting Standards for Private Entities (SAK-EP) in financial reporting. The activity was conducted through several stages, including needs identification, participatory planning with CU management, implementation of socialization and dissemination sessions, and evaluation to assess the effectiveness of the program. The results indicate a significant improvement in participants’ understanding of the concepts and application of SAK-EP, as well as the correction of misconceptions and increased confidence in preparing financial statements in accordance with applicable accounting standards. Consistent implementation of SAK-EP is expected to strengthen transparency, accountability, and the quality of CU financial reporting. To ensure the sustainability of the program’s impact, continuous technical assistance and strengthened formal collaboration between higher education institutions and Credit Unions are recommended. Such collaboration is expected to gradually enhance human resource capacity and encourage more professional and sustainable financial reporting practices within Credit Unions.
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