Bridging Accounting Education and Industry Practice: Training on SAK EP and SAK EMKM Implementation for Enhancing Vocational Accounting Teachers’ Competencies

DOI

10.2991/978-94-6239-809-2_18How to use a DOI?

Keywords

Competence; Financial Reporting; IAI; SAK EMKM; SAK EP; Vocational High School Teachers

Abstract

The rapidly evolving business environment requires human resources with advanced competencies in accounting and financial reporting. The Institute of Indonesia Chartered Accountants (IAI) has introduced the Private Entities Financial Accounting Standards (SAK EP), effective January 1, 2025, as an improved framework for private entities. This standard streamlines the recognition and measurement of transactions, removes topics irrelevant to private entities, and improves the comparability of financial statements. The IAI has also established a specific financial reporting standard for Micro, Small, and Medium Enterprises (MSMEs), referred to as SAK EMKM. In vocational education, especially in Vocational High Schools (SMK), productive teachers are essential for equipping students with practical skills that meet the requirements of the workforce and business sectors. The selected partner for this community service program is the Subject Teacher Forum (MGMP). Therefore, it is essential for vocational high school teachers to acquire a comprehensive understanding of the latest accounting standards. The methodology employed combines presentations and discussions on best accounting practices, fostering an interactive workshop environment. The training outcomes were assessed using pre-training and post-training questionnaires to measure changes in participants’ knowledge and competencies regarding SAK EP and SAK EMKM. The combination of theoretical presentations and case-based practical exercises enabled participants to develop a deeper understanding of the subject matter, especially the practical application of SAK EP and SAK EMKM in financial reporting. This activity also strengthens synergy and collaboration among professional practitioners, the Subject Teacher Forum (MGMP), and Politeknik Negeri Bali to enhance the quality of vocational education.

Copyright

© 2026 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Ni Made Puspa Pawitri
AU  - An’im Falakhudin
AU  - I Gusti Ayu Astri Pramitari
AU  - Kadek Nita Sumiari
PY  - 2026
DA  - 2026/10/24
TI  - Bridging Accounting Education and Industry Practice: Training on SAK EP and SAK EMKM Implementation for Enhancing Vocational Accounting Teachers’ Competencies
BT  - Proceedings of the International Conference on Sustainable Green Tourism Applied Science - Social Applied Science 2026 (ICoSTAS-SAS 2026)
PB  - Atlantis Press
SP  - 176
EP  - 183
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6239-809-2_18
DO  - 10.2991/978-94-6239-809-2_18
ID  - Pawitri2026
ER  -