Unveiling the Implementation of SAK ETAP and the Readiness for Transition to SAK EP in Export–Import Logistics MSMEs

This research aims to uncover the depth of implementation of the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and analyze the transition readiness toward the Financial Accounting Standards for Private Entities (SAK EP) within SMEs in the export–import logistics sector. This sector was selected due to its complex operational characteristics, involving cross-border transactions, stringent customs regulations, and highly dynamic field costs. The research employs an interpretive qualitative approach using a case study method. Data were collected through in-depth interviews with business owners, accounting staff, and relevant practitioners, alongside field observations and documentation of financial statements. Data analysis was conducted inductively to capture the underlying meanings behind the accounting practices performed. The results reveal the phenomenon of "pseudo-compliance" in the implementation of SAK ETAP. Financial statements tend to be interpreted merely as formal instruments to fulfill banking administrative requirements (compliance-driven) rather than as strategic decision-making tools. A form of "system dualism" exists, where companies rely on the flexibility of spreadsheets for daily operations, while accounting software is used solely to generate final report outputs. Regarding the transition readiness to SAK EP, the study identified a "cognitive inertia" phenomenon, where business actors feel underexposed to information and perceive the new standard as an additional administrative burden. This study recommends sector-specific socialization of SAK EP and the provision of tangible incentives for SMEs that implement high-quality standards. These findings contribute to the literature on SME accounting by highlighting how specific industrial operational contexts influence the adoption of financial accounting standards.