The Meaning of Regulatory Adaptation, Organizational Culture, and Leadership in Commitment to Implementing Financial Accounting Standards (Case Study at the Indonesian Army Military Foundation)

Jati Dwi Apriyanto; Heni Nurani Hartikayanti

doi:10.55927/ijbae.v5i1.596

Authors

Jati Dwi Apriyanto Universitas Jenderal Achmad Yani Cimahi
Heni Nurani Hartikayanti Universitas Jenderal Achmad Yani Cimahi

DOI:

https://doi.org/10.55927/ijbae.v5i1.596

Keywords:

Regulatory Adaptation, Organizational Culture, Leadership, Organizational Commitment, Financial Accounting Standards, SAK EP, Non-Profit Organizations.

Abstract

The change from Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to Financial Accounting Standards for Private Entities (SAK EP) requires non-profit organizations to make adjustments to their financial reporting practices. However, its implementation still faces challenges, particularly in relation to regulatory adaptation, organizational culture, and leadership roles. This study aims to understand the meaning of regulatory adaptation, organizational culture, and leadership in shaping the commitment to implement financial accounting standards in the Indonesian Army's military foundations. This study uses a qualitative approach with a case study design. Data were obtained through in-depth interviews, observations, and document analysis, then analyzed using thematic analysis techniques. The results show that regulatory adaptation has not been fully internalized in organizational policies and systems, so that the implementation of accounting standards is still administrative in nature. The interaction of these three factors determines the sustainability of organizational commitment to implementing financial accounting standards consistently and accountably. This study provides a conceptual contribution to understanding the implementation of SAK EP in non-profit organizations and practical implications for strengthening the financial governance of foundations.

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