Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi
Miftahul Jannah
Politeknik Negeri Lhokkseumawe
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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AUDIT KEUANGAN DAERAH (MENYIKAPI PERSPEKTIF PENERAPAN AKUNTANSI AKRUAL) Miftahul Jannah; Zulkarnaini Zulkarnaini; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): January
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.378

Abstract

This study aims to analyze the role of public sector auditing in supporting the implementation of accrual-based accounting systems in Indonesian local governments. The adoption of accrual accounting as part of the implementation of International Public Sector Accounting Standards (IPSAS) requires stronger oversight, transparency, and public financial accountability. This research employs a descriptive qualitative approach using observation and document analysis as data collection techniques. The findings indicate that accrual-based accounting provides more comprehensive and relevant financial information, thereby enhancing the audit function in assessing compliance, performance, and the management of assets and liabilities. However, the implementation of accrual accounting still faces challenges related to human resource limitations, technical complexity, and the need to strengthen auditor independence. This study concludes that strong synergy between accrual-based accounting systems and high-quality auditing is essential to achieving transparent, accountable, and sustainable local government financial governance.
Co-Authors Mariana Mariana Zulkarnaini Zulkarnaini