Implementation of Public Sector Accounting in Indonesia

Hajrah Hamzah, Andi Kusumawati, Andi Kusumawati, Nirwana Nirwana, Nirwana Nirwana

Abstract


The purpose of this research is to be able to describe broadly the development of public sector accounting research in Indonesia. Charting the field is the research methodology used. 40 articles related to public sector accounting from 11 Indonesian journal publications with accreditation were collected between 2013 and 2022 as samples. Topics and methods are assessed as categories that are classified in this study. According to the results of the research analysis, financial accounting is an issue that is often applied, namely public sector accounting, and a quantitative approach together with survey and descriptive methods is the most widely used modeling technique. The topic usually observed is financial accounting in the public sector because there are some governments that are constrained by reporting their finances and because accounting in the public sector continues to be a unique issue. Meanwhile, the regulation topic category is one of the less researched topics of the five topic categories in this study.

Full Text:

PDF

References


Agriyanto, R. (2018). Behavioral Engineering Models Using Accrual-Based Accounting Information In Government Organizations.

Indonesian Journal Of Accounting And Finance, 15 (1), 5.

Andhayani, A. (2017). The Dilemma Of Accrual Accounting In Regional Financial Management. Journal Of Multiparadigm Accounting, 8 (2), 291-307.

Arifin, J., Tower, G., & Porter, S. (2015). Financial Reporting Compliance in Indonesian Local Governments: Mimetic Pressure Dominates. Indonesian Journal Of Accounting And Auditing, 19 (1), 68-84.

Bagjana, IF, & Rachman, AA (2021). Factors Affecting The Quality Of SKPD Financial Reports In Cimahi City Local Government. Journal Of ASET (Research Accounting), 13 (2), 300-314.

Biduri, S. (2018). Textbook Of Public Sector Accounting. Sidoarjo: UMSIDA Press.

Biswan, AT, & Wardani, F. (2017). Implementation Of Just In Time Service For Issuing Taxpayer Identification Numbers. Journal Of Multiparadigm Accounting, 8 (2), 353-369.

Biswan, AT, & Widianto, HT (2019). The Role Of Beyond Budgeting Entry Scan To Overcome Public Sector Budgeting Problems. Journal Of Multiparadigm Accounting, 10 (2), 308-327.

Biswan, AT, & Zarnedi, EF (2018). Value Chains In Public Sector Audits. Journal Of Multiparadigm Accounting, 9 (2), 280-298.

Dewi, AC, Fitriana, A., & Setiawan, D. (2018). Development Of Research In The Field Of Disclosure In Indonesia: Conceptual Analysis. Business Strategy Journal, 22 (1), 1.

Didi, D., & Kusuma, IC (2018). Factors Influencing The Tendency Of Fraud: Perceptions Of Regional Government Employees Of The City Of Bogor. Indonesian Journal Of Accounting And Finance, 15 (1), 1.

Fuad, K., & Winarsih, W. (2021). Direct And Indirect Testing For Accountability Of Regional Financial Management And Trust Level Of Public-Stakeholders In Local Government. Journal Of ASET (Research Accounting), 13 (1), 1-11.

Hakim, L., Agustan, TJ, & Rangkuti, S. (2022). Analysis Of Factors Affecting Village Financial Accountability. (Study On Villages In Batang Quiz And Percut Sei Tuan District). Journal Of ASET (Research Accounting), 14 (1), 087-103.

Hakim, L., & Maulana, TI (2019). Effectiveness Of The Integrated Financial Management And Information System (IFMIS) In The Central Government Financial Reporting Process. Journal Of Accounting And Business, 19 (1), 80.

Hasniasari, R., & Sholihin, M. (2014). Analysis Of The Relationship Between Participatory Budgeting And Performance: Testing The Mediating Effects Of Perceived And Commitment Equity In Public Sector Legal Institutions In Indonesia. Journal Of Accounting And Finance, 16 (1), 23-32.

Herawati, N., & Bandi, B. (2019). Tax Research Review In Indonesia: A Bibliographical Study. Journal Of Accounting And Business Dynamics, 6 (1), 103-120.

Juliani, D., & Sholihin, M. (2014). The Influence Of Contextual Factors On Perceptions Of Budget Absorption Related To The Procurement Of Goods/Services. Indonesian Journal Of Accounting And Finance, 11 (2), 4.

Kurrohman, T. (2013). Evaluation Of Performance-Based Budgeting Through Financial Performance Based On Value For Money In Districts/Cities In East Java. Journal Of Accounting Dynamics, 5 (1).

Kusumaningtias, R. (2018). Multiperspective Sociology in Accounting: Preliminary Study. ACCRUALS: Journal Of Accounting, 9 (2), 157-167.

Maharani, R. (2021). The Impact Of Management Control On Public Sector Organizations In Indonesia. Indonesian Journal Of Accounting And Finance, 18 (1), 7.

Berikut adalah lima referensi yang memiliki keterkaitan dengan judul penelitian "Implementation of Public Sector Accounting in Indonesia":

Marsuni, N. S., & Rasulong, I., & Adzim, F. (2022). Factors Affecting The Implementation Of Good Government Governance (Ggg) And Its Implications For Performance Accountability. Jurnal Ekonomi Balance, 18(1), 29-36.

Marsuni, N. S. (2024). Optimizing Regional Original Income: A Comprehensive Analysis and Assessment of Revenue Management Practices in Pangkajene Regency and Islands. Income Journal Of Economics Development, 4(1), 20-24.

Marsuni, N. S. (2024). Sustainable Infrastructure Development: A Case Study of Kalaotoa Village, Pasilambena District, Selayar Islands Regency. Agency Journal of Management and Business, 4(1), 22-27.

Marsuni, N. S., Arum, R. A., Mariana, L., & Nersiyanti, N. (2023). Abnormal Comparison Analysis of Return and Trading Volume Activity Before and After The Announcement of The Covid 19 Pandemic. Economos: Jurnal Ekonomi dan Bisnis, 6(3), 276-285.

Abdullah, I., Firdaus, A., & Marsuni, N. S. (2023). Entrepreneurial Success Examined through Social Capital and Entrepreneurial Competence among MSME Operators in the PTB Tourist Attraction in Maros City. Economos: Jurnal Ekonomi dan Bisnis, 6(3), 219-232.

Maria, E., Halim, A., Suwardi, E., & Miharjo, S. (2019). Exploration Opportunities To Commit Fraud In Local Governments, Indonesia (Exploration Opportunities To Commit Fraud In Local Governments, Indonesia). Indonesian Journal Of Accounting And Finance, 16 (1), 1.

Nainggolan, A., & Ginting, MC (2019). Organizational Commitment, Public Service Motivation and Service Performance in the Public Sector. JIA (Journal Of Scientific Accounting), 4 (1).

Nikmatuniyah, N. (2015). Performance And Ethics Of Public Sector Services In Efforts To Increase Public Trust. Journal Of Multiparadigm Accounting, 6 (3), 373-384.

Okere, W., Oluwakemi, T., & Uloma, OC (2023). From Counting Wars To Accounting For Peace: Implications For Economic Growth In Nigeria. ACCRUALS: Journal Of Accounting, 14 (2).

Prayudi, MA, & Basuki, H. (2014). The Relation Between Power Aspect, Application Of Administrative Control System, Accountability, And Efficiency Of Health Insurance Program. Indonesian Journal Of Accounting And Finance, 11 (1), 4.

Purnamawati, IGA, & Adnyani, NKS (2019). The Government Auditor Professionalism Determinant. ACCRUALS: Journal Of Accounting, 10 (2), 105-118.

Purwanti, L. (2018). Are Accrual-Based Government Accounting Standards Bringing Blessings?. Journal Of Multiparadigm Accounting, 9 (1), 173-191.

Putri, FFA, & Isharijadi, I. (2014). Evaluation Of Public Sector Performance On Community Satisfaction (Case Study Of The Implementation Of Pnpm Mandiri In Jogodayuh Village, Geger District, Madiun Regency). Assets: Journal Of Accounting And Education, 3 (1), 44-52.

Rahmawati, AI (2019). The Effect Of Partner Honesty And Non-Monetary Rewards On Budgetary Discrepancies. Indonesian Journal Of Accounting And Finance, 16 (1), 17-34.

Riestanty, A., Isharijadi, I., & Murwani, J. (2019). Securing Regional Property In Realizing Accountability At BPKAD Madiun City. Assets: Journal Of Accounting And Education, 8 (1), 47-56.

Rizky, HP, & Setiawan, D. (2019). The Development Of Public Sector Accounting Research In Indonesia. Assets: Journal Of Accounting And Education, 8 (2), 94-116.

Sari, MR (2016). The Effect Of Accountability, Organizational Factors, And The Use Of Performance Measurement Systems On Organizational Performance. Indonesian Journal Of Accounting And Finance, 13 (2), 1.

Saripudin, S., & Siswantoro, D. (2020). The Effect Of Participatory Budgeting On Managerial Performance With Moderating Variables. Journal Of ASET (Research Accounting), 12 (1), 17-31.

Satrio, MD, Yuhertiana, I., & Hamzah, A. (2016). Implementation Of Accrual-Based Government Accounting Standards In Jombang Regency. Journal Of Accounting And Finance, 18 (1), 59-70.

Setiawan, A., & Yuliana, OY (2022). IT Capability S Impact Towards Competitive Advantage Through Business Process Agility On Indonesia S Accounting Firms During Pandemic (Doctoral Dissertation, Petra Christian University).

Setiono, B., & Hapsoro, D. (2016). Financial Report And Public Accountability Culture In Indonesia. Indonesian Journal Of Accounting And Auditing, 20 (1), 57.

Setyawan, S., Juanda, A., & Inata, LC (2023). The Role Of Government Finance And Economic Growth In Readiness For Plenary Adoption Of International Public Sector Accounting Standards. Journal Of Accounting And Finance Review, 13 (1).

Sofyani, H., & Akbar, R. (2013). The Relationship Between Internal Institutional Factors And The Implementation Of A Government Agency Performance Accountability System (Sakip) In Local Government. Indonesian Journal Of Accounting And Finance, 10 (2), 4.

Sofyani, H., & Rahma, N. (2015). The Influence Of Religious Character Education And Superior Authority To Cheat On Accountants' Unethical Behavior. Indonesian Journal Of Accounting And Finance, 12 (2), 1.

Suprobo, P., Suteja, D., & Soetedjo, S. (2014). Implementation Of The Human-Centered Design-Based Social Responsibility Audit Model In Public Sector Organizations. Journal Of Accounting And Finance, 16 (1), 33-42.

Susilowati, N., Mahmud, A., Rachmadani, WS, Lestari, S., & Tusyanah, T. (2020). The Contribution Of Village Fund Management For Creating More Prosperous Society: An Empirical Study At Central Java. Journal Of ASET (Research Accounting), 12 (2), 357-371.

Usman, U., Sunandar, S., & Farida, I. (2014). Analysis Of The Factors That Influence The Implementation Of Accrual Accounting In Local Government Entities. Journal Of Accounting And Investment, 15 (2), 101-113.

Widyaningsih, A. (2022). Accountability For Governance Of Government Fixed Assets. Journal Of Multiparadigm Accounting, 13 (1), 180-193.

Winoto, AH, & Falikhatun, F. (2015). Indications Of Discretionary Fund Abuse In The Regional Revenue And Expenditure Budget Ahead Of The 2015 Pilkada. Indonesian Journal Of Accounting And Finance, 12 (1), 5.

Yamin, M., Haliah, H., Alimuddin, A., & Said, D. (2021). Concretization Of Human Capital Based On Kajao Laliddong's Thinking. Journal Of Multiparadigm Accounting, 12 (3), 651-671.

Yuesti, A., Dewi, NLPS, & Pramesti, IGAA (2020). Public Sector Accounting. Indonesian Accounting and Finance Research, 17.

Zamzami, F. Mukhlis. (2021). Public Accounting Research And Theories: A Literature Review. Scientific Journal Of Accounting And Business, 16 (1), 115-136.

Zamzami, F., & Siregar, HO (2020) Enterprise Architecture Modeling Of Financial Information Systems Using Adapted Zachman Framework.

Zulaikha, Z., & Hadiprajitno, PB (2016). Factors Influencing Fraud Procurement: A Study From The Perception Of External Auditor Perceptions. Indonesian Journal Of Accounting And Finance, 13 (2)




DOI: https://doi.org/10.26618/inv.v6i1.11343

Refbacks

  • There are currently no refbacks.


 

Flag Counter

 

Creative Commons License

Invoice : Jurnal Ilmu Akuntansi Is Licenced Under a Creative Commons Attribution-Noncommercial-Noderivatives 4.0 International License