APPLICATION OF ACCOUNTING BASED ON THE SAK OF PRIVATE ENTITIES (EP) IN THE FINANCIAL MANAGEMENT OF EARLY CHILDHOOD EDUCATION (PAUD) XXX

Abstract

This study aims to analyze the application of accounting in the financial management of Early Childhood Education (PAUD) Maisarah Tanjungpinang City and assess its conformity with the Financial Accounting Standards for Private Entities (SAK EP). The research uses a descriptive method with a qualitative approach, with the object of research in the form of financial recording and reporting practices of PAUD Maisarah. Primary data was obtained through observation and interviews with the head of PAUD and the treasurer selected using the purposive sampling technique, while secondary data was obtained from the institution's financial documents and literature studies. Data analysis is carried out through data reduction, data presentation, and conclusion drawn, then compared with the provisions for presenting financial statements according to SAK EP. The results of the study show that the financial management of PAUD Maisarah is still carried out simply through the recording of cash-based cash in and out, with total receipts in 2025 of IDR 29,000,000 and total expenditure of IDR 28,000,000, resulting in a surplus of IDR 1,000,000. The institution has not prepared a Financial Position Report, Profit and Loss Report, Equity Change Report, Classified Cash Flow Report,  as well as Notes on Financial Statements as required by SAK EP, so that the overall financial management is declared not in accordance with these standards. These findings indicate the need for the gradual implementation of SAK EP so that the financial statements of PAUD Maisarah become more complete, transparent, and accountable