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All Journal Jurnal Riset Akuntansi Aksioma Ekasakti Pareso Jurnal Akuntansi
Rika Henda Safitri Rika
Universitas Sriwijaya
Economics, Econometrics & Finance

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PERAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: STUDI LITERATUR Muhammad Ilham Rezki Wijaya Ilham; Dhea Pramestie Aryani Dhea; Rahmat Al Ghaffari Prahasa Rahmat; Mudriko Ahyulindo Riko; Rika Henda Safitri Rika
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.587

Abstract

The quality of local government financial reporting serves as a crucial benchmark for measuring transparency and public accountability. Internal oversight efforts in the financial reporting process can reveal various outcomes in administration and audit assessments, including the weaknesses of such oversight. This study aims to analyze the implementation of the Internal Control System (ICS) that can influence the quality of financial reports across various regions in Indonesia using a Literature Review approach based on 20 previous articles discussing similar conditions. Article screening was conducted in accordance with the PRISMA protocol guidelines to ensure the collection of high-quality data. The following findings indicate that the accuracy and reliability of financial data are significantly impacted by the implementation of ICS guided by the COSO/SPIP framework. Furthermore, to maintain the effectiveness of the ICS, enhanced leadership commitment and competent human resources at the government agency level are essential, including regular monitoring to minimize fraudulent activities in accounting management.
Examining Village Financial Accountability from the Perspective of Civil Service Competency and Management Systems: A Systematic Literature Review Nabila Khairunnisa Ahmad Nabila; Maria Bianca Cheravin Maria; Afifah Alya Zulaikha Afifah; Novi Karsa Pratiwi Novi; Rika Henda Safitri Rika
Ekasakti Pareso Jurnal Akuntansi Vol. 4 No. 3 (2026): Ekasakti Pareso Jurnal Akuntansi (Juli 2026)
Publisher : Fakultas Ekonomi, Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/epja.v4i3.1432

Abstract

Fund allocations often increase as needs grow, and village management demands greater accountability due to these increased allocations. However, there are gaps in the competence of village officials and in system optimization that need to be addressed. This study employs a Systematic Literature Review method, analyzing 15 prior articles from the 2020–2025 period. The findings indicate that consistent improvements in the application of accounting standards and relatively rapid reporting can be achieved through the practical implementation of the Village Financial System (SISKEUDES). Financial literacy and moral integrity are the primary determining factors that can fulfill the accountability process as a means of ensuring the quality of informative information. Some reports still face technical challenges in achieving transparency, which poses a barrier within the scope of public accessibility. Thus, to realize village finances with high accountability, two main components that are well correlated are required: the intellectual strengthening of village officials and the massive utilization of technology. This study can indirectly contribute to decision-making regarding digital transformation efforts in rural areas.
Co-Authors Afifah Alya Zulaikha Afifah Dhea Pramestie Aryani Dhea Maria Bianca Cheravin Maria Mudriko Ahyulindo Riko Muhammad Ilham Rezki Wijaya Ilham Nabila Khairunnisa Ahmad Nabila Novi Karsa Pratiwi Novi Rahmat Al Ghaffari Prahasa Rahmat