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All Journal JAMANTA Malik Al-Shalih Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung
Putri Nabila
Universitas Islam Negeri Sultanah Nahrasiyah Lhokseumawe
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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ENHANCING GOOD GOVERNANCE TROUGH PUBLIC SECTOR PERFORMANCE AUDITS: THE MEDIATING ROLE OF FINANCIAL MANAGEMENT ACCOUNTABILITYk Putri Nabila; Isra Maulina
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

The increasing demand for transparent and accountable public governance has highlighted the strategic role of performance audits in strengthening public financial management. While previous studies have extensively discussed either performance auditing or financial accountability, limited attention has been given to how financial management accountability functions as a mechanism through which performance audits contribute to the realization of good governance. This study aims to examine the effectiveness of public sector performance audits in promoting good governance through financial management accountability in Indonesia. A qualitative descriptive approach was employed using documentary research and non-participant observation. The data consisted of government financial statements, performance audit reports issued by the Audit Board of the Republic of Indonesia (BPK), fiscal regulations, government policy documents, and relevant academic literature. Data were analyzed using qualitative content analysis involving data organization, reduction, interpretation, and source triangulation to ensure the credibility of the findings. The results indicate that performance audits significantly strengthen financial management accountability by improving transparency, internal control systems, and outcome-based public financial reporting. The implementation of Government Accounting Standards (SAP) further enhances the quality and reliability of financial reporting, thereby supporting the realization of good governance. Nevertheless, the effectiveness of accountability remains constrained by disparities in human resource capacity, limited digital financial management systems, and organizational resistance to transparency. The study contributes to the public governance literature by emphasizing the mediating role of financial management accountability in linking performance audits with good governance. Practically, the findings highlight the importance of strengthening auditor competencies, digital governance, institutional commitment, and integrated oversight systems to promote sustainable and accountable public sector governance.
Efektivitas Audit Kinerja Sektor Publik dalam Mewujudkan Good Governance melalui Akuntabilitas Pengelolaan Keuangan Publik Putri Nabila; Isra Maulina
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 5 No. 1 (2025)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta.v5i1.1517

Abstract

Dalam konteks tata kelola pemerintahan yang baik, akuntabilitas menjadi salah satu dimensi fundamental yang menjamin bahwa pengelolaan anggaran publik dilakukan secara transparan, efisien, dan bertanggung jawab. Berbeda dengan audit keuangan yang hanya menilai kewajaran laporan, audit kinerja berperan penting dalam menilai efektivitas, efisiensi, dan ekonomisnya kebijakan publik berdasarkan prinsip 3E. Penelitian ini bertujuan untuk mengkaji keterkaitan antara penerapan prinsip akuntabilitas dalam pengelolaan keuangan publik dan terwujudnya good governance di Indonesia dengan menggunakan pendekatan kualitatif deskriptif dengan metode studi literatur, teknik pengumpulan data melalui studi dokumentasi dan observasi non partisipatif terhadap laporan keuangan, hasil audit, regulasi fiskal, dan literatur ilmiah. Hasil penelitian menunjukkan bahwa penguatan akuntabilitas baik dalam dimensi hukum, manajerial, program, kebijakan, maupun finansial berdampak langsung terhadap peningkatan transparansi fiskal, integritas kelembagaan, serta kepercayaan publik terhadap pemerintah. Dengan demikian, akuntabilitas bukan hanya menjadi indikator good governance, tetapi juga pilar strategis dalam reformasi tata kelola sektor publik yang berorientasi pada kepentingan rakyat secara berkelanjutan.
Dissemination and Assistance on Coretax Activation for Taxpayers at UIN Sultanah Nahrasiyah Lhokseumawe Isra maulina; Juliana Putri; Putri Nabila
Malik Al-Shalih : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Malik Al-Shalih: Jurnal Pengabdian Masyarakat
Publisher : Fakultas Ekonomi dan Bisnis Islam - IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/malikal-shalih.v5i1.7833

Abstract

Digital transformation in tax administration through the implementation of the Coretax Administration System (Coretax) has become a strategic initiative by the government to improve service efficiency, transparency, accountability, and taxpayer compliance. This community service activity aims to enhance taxpayers’ understanding, skills, and independence through the socialization and assistance of Coretax activation in UIN Sultanah Nahrasiyah Lhokseumawe. The method used in this activity was Participatory Action Research (PAR), which consisted of preparation, socialization, training, hands-on practice, mentoring, and evaluation stages. The participants were individual taxpayers ASN UIN Sultanah Nahrasiyah Lhokseumawe. The results of the activity indicated an improvement in participants’ understanding of the functions and benefits of Coretax, technical abilities in account activation, as well as digital skills in using electronic tax administration systems. The level of participant involvement was also relatively high, reflecting taxpayers’ enthusiasm for practice-based mentoring programs. These findings reinforce the Technology Acceptance Model (TAM), which emphasizes that perceived ease of use and perceived usefulness influence technology acceptance. In addition, experiential learning and andragogical approaches proved effective in improving participants’ understanding through direct experience. Therefore, the socialization and mentoring of Coretax activation can serve as a strategic model in supporting the success of digital transformation in taxation and the sustainable improvement of taxpayer compliance.
Co-Authors Isra Maulina Putri, Juliana