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All Journal Jurnal Ekuilnomi
Betha Ursula Siallagan
Universitas Singaperbangsa Karawang
Economics, Econometrics & Finance

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Analysis Of the Implementation of Transparency, Accountability, and Internal Control Principles in Financial Management Betha Ursula Siallagan; Nanu Hasanuh
Jurnal Ekuilnomi Vol. 8 No. 2 (2026): Ekuilnomi Vol 8 (2), Mei 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/m0wrpf50

Abstract

This study aims to analyze the implementation of the principles of transparency, accountability, and internal control in financial management through qualitative methods with a literature review approach. Data were collected from various scientific literature, regulations, and related audit reports to explore the gap between governance theory and practice in the field. The analysis results show that although organizations have attempted to meet reporting standards administratively, implementation often gets bogged down in bureaucratic formalities that neglect substantive aspects. Transparency is still hampered by data accessibility, while accountability tends to focus on legal compliance rather than value. The study concludes that strengthening internal control systems and ethical commitment from leaders are key to transforming organizational culture toward financial governance that is truly integrity and credible
Co-Authors Nanu Hasanuh