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Meme Rukmini
Kadiri University
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Factors Influencing Accountability of Public Sector Organization Performance Learning Study in Kadiri Regency Meme Rukmini; Duwi Riningsih; Bima Fatkul Khusna; Rafa Hylmi Musyafar
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1114

Abstract

The purpose of this study is to investigate the elements that influence Kediri Regency's public sector organizations' performance accountability.  The study mainly looks into how organizational responsibility is affected by accounting control, reporting systems, legal and regulatory compliance, financial officers' accounting knowledge, and financial management information systems.  A quantitative method was used, combining partial least squares (PLS) analysis with the Structural Equation Modeling (SEM) technique.  The results show that performance accountability in public sector organizations is significantly impacted by accounting control and reporting systems. The accounting proficiency of financial officers and adherence to regulatory requirements also have a beneficial, if smaller, impact.  Although the financial management information system contributes to increased accountability and openness, its impact is comparatively less significant than that of the other elements.  Furthermore, the study finds that strengthening public sector accountability requires key components like effective leadership, engaged community involvement, and the growth of human resource skills.  For the Kediri Regency local government, these findings provide insightful information that emphasizes the necessity of consistently bolstering financial systems, reporting protocols, and control mechanisms in order to increase accountability and transparency in the provision of public services. 
The Influence of Education Level, Accounting Knowledge and Accounting Training on the Use of Accounting Information Moderated by Environmental Uncertainty of Small and Medium Enterprises in the Trenggalek Region Krissantina Eferyn; Meme Rukmini; Duwi Riningsih; Rahmat Yusam Awaludin; Ninik Asmarani
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1116

Abstract

Examining the effects of education level, accounting knowledge, and accounting training on the use of accounting information is the goal of this study. Additionally, it seeks to determine whether environmental uncertainty moderates these associations.  The study uses the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM).  With a coefficient of 0.328 and a t-statistic of 2.749, which are both above the crucial value of 1.96, the findings of the hypothesis test show that only Accounting Knowledge has a statistically significant effect on the usage of accounting information.  Accounting training and educational attainment, however, do not appear to have a major impact.  Additionally, there is no moderating effect of environmental uncertainty on the associations among education level, accounting knowledge, and accounting training with regard to the use of accounting information.  According to these findings, improving accounting expertise helps encourage the use of accounting data in decision-making more than just boosting educational requirements or providing training that lacks meaningful content.  In order to improve the efficient use of accounting data, the study emphasizes how crucial it is that public sector enterprises give technical accounting skill development top priority.
Co-Authors Bima Fatkul Khusna Duwi Riningsih Krissantina Eferyn Ninik Asmarani Rafa Hylmi Musyafar Rahmat Yusam Awaludin