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All Journal Jurnal Ilmiah Edunomika (JIE) Al Dzahab Balance : Jurnal Akuntansi dan Bisnis
Desiana Rachmawati
Universitas Tidar
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Peran Blockchain dalam Akuntansi Sektor Publik: Analisis Bibliometrik Desiana Rachmawati; Dwike Rachmaningtyas; Rischa Inung Fauziah; Fandi Galang Wicaksana
Balance : Jurnal Akuntansi dan Bisnis Vol. 11 No. 1 (2026): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v11i1.1640

Abstract

This study maps the development and research direction of blockchain applications in public sector accounting using a bibliometric approach. A total of 58 Scopus-indexed articles published between 2017 and 2025 were analyzed using keyword co-occurrence and visualized through VOSviewer. The findings indicate a significant increase in publications, particularly during 2021–2025, reflecting growing academic interest. Computer science dominates the field, followed by business, management, and accounting, highlighting its multidisciplinary nature. Citation analysis reveals a mix of highly influential foundational studies and emerging recent works. However, collaboration networks among authors, institutions, and countries remain limited and not yet globally integrated. Keyword co-occurrence analysis shows blockchain as the central theme, with a shift from technical aspects toward applications in accounting, auditing, and governance. Overall, this research confirms that blockchain studies in the public sector are in a growth and maturation phase with substantial future potential.
Performance-Based Budgeting and Regional Financial Performance: The Role of Productive Expenditure and Accountability Rischa Inung Fauziah; Fandi Galang Wicaksana; Desiana Rachmawati; Richatul Jannah; Kurniana Sandra Lungit
Al Dzahab Vol. 7 No. 1 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v7i1.5870

Abstract

Purpose: This study examines the relationship between Performance-Based Budgeting (PBB) and regional financial performance, with a particular focus on the role of productive expenditure and accountability. Design/Methodology/Approach: This research adopts a quantitative approach using panel data from 33 local governments in Central Java Province over the period 2022–2024, resulting in 99 observations. Productive expenditure is used as a proxy for outcome-oriented budget allocation, while accountability is measured using the Government Institution Performance Accountability System (SAKIP) score. Data were analyzed using panel regression techniques. Findings: The results reveal that productive expenditure has a significant negative effect on regional financial performance, indicating that increased allocation toward capital or outcome-based spending does not necessarily improve financial outcomes due to inefficiencies in budget execution, particularly in procurement processes. In contrast, accountability, as proxied by SAKIP scores, does not show a significant effect, suggesting that accountability practices remain largely procedural rather than performance-driven. Additionally, government size as a control variable has a significant positive impact on financial performance. Research Implications: These findings highlight the need for local governments to strengthen managerial capacity, improve budget execution mechanisms, and enhance substantive accountability practices to ensure that performance-based budgeting achieves its intended outcomes.
Value for Money dalam Kerjasama Pemerintah dan Badan Usaha Unsolicited pada Rumah Sakit Umum Daerah di Indonesia: Studi Kasus RSUD X Fandi Galang Wicaksana; Rochmat Aldy Purnomo; Rischa Inung Fauziah; Desiana Rachmawati; Fabio Bolanda Sandy
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.19888

Abstract

Health infrastructure reforms in Indonesia and the rising burden of non-communicable diseases have intensified pressure on regional public hospitals to expand service capacity while maintaining fiscal sustainability. In response, unsolicited Public–Private Partnerships (PPPs) have emerged as an alternative procurement and governance mechanism for hospital infrastructure development. Despite their growing adoption, empirical evidence on whether unsolicited PPPs deliver Value for Money (VfM) remains limited, particularly in developing countries and the healthcare sector. This study examines the implementation of an unsolicited PPP at Regional General Hospital X in East Java, Indonesia, using an embedded mixed-methods case study design. Data were obtained from feasibility studies, government reports, institutional evaluations, performance documents, and semi-structured interviews. The analysis integrates the three dimensions of VfM in economy, efficiency, and effectiveness (3E) with Public Sector Comparator (PSC) analysis to assess the relative performance of PPPs compared with conventional public procurement. The findings indicate that unsolicited PPPs provide stronger projected service capacity, lifecycle efficiency, and public value than conventional schemes, with projected fiscal savings exceeding IDR 46 trillion under conservative recovery assumptions. Cardiology services demonstrated the highest efficiency and effectiveness performance, while oncology and stroke services remained constrained by higher treatment complexity and costs. However, the economic dimension could not be fully quantified due to limited expenditure realization data. The study further demonstrates that VfM in healthcare PPPs is shaped not only by financial efficiency, but also by governance quality, contract design, accountability mechanisms, and the alignment between private incentives and public objectives. This study contributes to the public sector accounting and governance literature by positioning VfM as a governance-based accountability framework for evaluating long-term public value creation in healthcare infrastructure partnerships.
Co-Authors Dwike Rachmaningtyas Fandi Galang Wicaksana Kurniana Sandra Lungit Richatul Jannah Rischa Inung Fauziah Rochmat Aldy Purnomo Sandy, Fabio Bolanda