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All Journal The Indonesian Journal of Economic and Accounting
Afifa Anis
Unknown Affiliation
Economics, Econometrics & Finance

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Studi literatur Penerapan Standar Akuntansi Pemerintah pada Laporan Keuangan Daerah Pakpahan, Davit; Afifa Anis; Nurlinda
Nirta Akuntabel : The Indonesian Journal Of Economic and Accounting Vol 2 No 1 (2026): April : The Indonesian Journal of Economic and Accounting
Publisher : Nirta Learning Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/akuntabel.v2i1.441

Abstract

This study aims to analyze the implementation of Government Accounting Standards (SAP) on the quality of local government financial statements through a literature review approach. The study employed a literature review method by examining various relevant scientific articles related to the implementation of SAP and the quality of local government financial statements. The results show that the implementation of SAP, particularly accrual-based accounting, has a positive effect on the quality of local government financial statements by improving relevance, reliability, comparability, transparency, and accountability. However, the implementation of SAP has not been fully optimal due to limited human resource competence, inadequate accounting information systems, and low organizational commitment in several regions. Therefore, efforts are needed to improve the competence of government personnel and strengthen supporting systems to ensure the effective and consistent implementation of SAP.
Pentingnya Visi, Misi dan Tujuan Korporat sebagai Kompas Pengarah Strategi Bisnis (Studi Kasus PT. Sumber Rezeki Bersama) Afifa Anis; Pakpahan, Davit Andryan; Nurlinda
Nirta Akuntabel : The Indonesian Journal Of Economic and Accounting Vol 2 No 1 (2026): April : The Indonesian Journal of Economic and Accounting
Publisher : Nirta Learning Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/akuntabel.v2i1.431

Abstract

Penelitian ini bertujuan merangkum dan mendeskripsikan pentingnya perumusan visi, misi, serta tujuan korporat pada perusahaan. Penelitian menggunakan metode kualitatif dengan pendekatan kajian pustaka. Visi dan misi merupakan fondasi yang menjadi pedoman bagi seluruh stakeholder dalam menentukan arah organisasi. Visi menggambarkan kondisi ideal masa depan, sedangkan misi menjelaskan langkah strategis untuk mencapainya. Tujuan korporat menjadi arah utama dalam jangka panjang yang memandu pengambilan keputusan perusahaan. Perumusan visi, misi, dan tujuan korporat juga meningkatkan akuntabilitas dan menjadi dasar evaluasi kinerja. Dengan demikian, ketiga komponen tersebut berperan penting dalam memperkuat efektivitas, mutu, dan keberhasilan perusahaan.
Co-Authors Nurlinda Pakpahan, Davit Pakpahan, Davit Andryan