Optimalisasi Laporan Keuangan Yayasan melalui Implementasi Standar Akuntansi Keuangan Entitas Privat (SAK EP)

Abstract

Transparency and accountability in financial reporting are essential for nonprofit foundations to maintain public trust and ensure sustainable funding. Starting January 1st, 2025, the implementation of Indonesian Accounting Standards for Private Entities (SAK EP) becomes mandatory for nonprofit organizations with no significant public accountability, including foundations. This community service aims to strengthen the foundation’s financial reporting capacity through training and hands-on assistance in applying SAK EP. The methods consist of preliminary assessment, technical workshops, direct assistance, and evaluation. The results indicate a 45% improvement in staff understanding and the successful development of SAK EP–compliant financial statements, accounting policy documentation, and operational templates. This program concludes that continuous mentoring effectively enhances the quality of financial governance in nonprofit entities.