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All Journal Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research
Rinny Meidiyustiani
Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Budi Luhur, Jakarta, Indonesia
Religion Humanities Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL DALAM LAPORAN KEUANGAN PEMERINTAH: STUDI TINJAUAN LITERATUR [IMPLEMENTATION OF ACCRUAL-BASED ACCOUNTING IN GOVERNMENT FINANCIAL REPORTS: A LITERATURE REVIEW STUDY] Adinda Naya Salsabilla; Ardhina Dwi Sabtara; Divyana Aprila Daung Salsabilla; Rinny Meidiyustiani
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol. 4 No. 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1008

Abstract

This study aims to analyze the effect of the implementation of accrual-based accounting on the quality of government financial reports, with Government Accounting Standards (SAP) as a reference framework. The implementation of accrual-based accounting is considered to be able to increase transparency and accountability in state financial management through the recognition of income and expenses when they occur, not when cash is received or recorded. However, the effectiveness of this implementation is highly dependent on the competence of the human resources involved in the preparation of financial reports. This study uses a descriptive approach where researchers search for articles and journals from various databases such as Google Scholar, DOAJ, and accredited campus journal portals such as Garuda and Sinta with the criteria of being published in the period 2020-2025, with the conclusion that the accrual-based accounting recording method can improve the quality of government financial report preparation because it can predict the future that reflects economic reality.
SYSTEMATIC LITERATURE REVIEW: KEPERILAKUAN DALAM PENGANGGARAN PEMERINTAHAN DAERAH [SYSTEMATIC LITERATURE REVIEW: BEHAVIOR IN LOCAL GOVERNMENT BUDGETING] Wahyumi Ekawanti; Rinny Meidiyustiani; Shinta Utama Wati; Yulia Ardati
Al-Ihtiram: Multidisciplinary Journal of Counseling and Social Research Vol. 4 No. 1 (2025)
Publisher : Perkumpulan Ahli Bimbingan dan Konseling Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59027/al-ihtiram.v4i1.1019

Abstract

This study aims to identify and understand behavior in local government budgeting practices. The study was conducted using a systematic literature review (SLR) method to identify and assess literature related to behavioral practices in local government budgeting. SLR was chosen because this method allows researchers to comprehensively review findings from previous studies, identify research gaps, and develop a robust conceptual framework based on available evidence. The findings of this study are that the behavior of budget actors in the budgeting process in Regional Government can be influenced by several theories, namely Agency Theory, Goal Theory, and Attribution Theory.
Co-Authors Adinda Naya Salsabilla Ardhina Dwi Sabtara Divyana Aprila Daung Salsabilla Shinta Utama Wati Wahyumi Ekawanti Yulia Ardati