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All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Agus, Agus Kurniawan
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Economics, Econometrics & Finance

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Digital PFM and Reporting Quality in Local Governments: Systematic Review and Framework Agus, Agus Kurniawan
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/t4anmw69

Abstract

This article presents a systematic literature review (2021–2025) on public sector accounting in local governments and develops a conceptual framework that integrates accrual-based reporting reforms with digital public financial management (FMIS, e-budgeting, e-procurement, and open fiscal data). The review identifies four dominant themes: (i) accrual reform maturity and reporting quality, (ii) data governance and system interoperability, (iii) auditability and the rise of analytics-enabled assurance, and (iv) citizen-centred transparency and public value. Synthesised evidence suggests that digitalisation improves reporting quality only when supported by internal control, standardised data, and capable human resources. We propose testable propositions linking institutional pressures and resources to accounting-system quality, audit outcomes, and public accountability in local governments.
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