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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Muzayyanah Muzayyanah
Muhammadiyah University of Cirebon
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE EFFECT OF GOVERNMENT ACCOUNTING STANDARDS ON THE QUALITY OF VILLAGE FINANCIAL STATEMENTS: EVIDENCE FROM VILLAGE GOVERNMENTS IN TALUN DISTRICT CIREBON REGENCY Surono Surono; Muzayyanah Muzayyanah; Sri Muflikah Kurniarti
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3973

Abstract

Introduction: Village financial management plays a vital role in promoting transparency, accountability, and good governance at the local level. However, various challenges related to financial accountability and reporting quality remain evident in village administrations. This study aims to examine the effect of Government Accounting Standards (Standar Akuntansi Pemerintahan/SAP) implementation on the quality of village financial statements in Talun District, Cirebon Regency. Methods: This research employed a quantitative approach using primary data collected through questionnaires distributed to village officials directly involved in financial management. The study population consisted of 55 village officials from eleven villages in Talun District, Cirebon Regency, comprising village heads, village secretaries, financial officers, planning officers, and administrative officers. Since the entire population was included in the study, a census (total sampling) technique was employed, resulting in 55 respondents. The respondents were directly involved in village financial management and financial reporting. Data were analyzed using IBM SPSS Statistics simple linear regression analysis, while hypothesis testing was conducted using the partial t-test. Results: The findings reveal that the implementation of Government Accounting Standards has a positive and statistically significant effect on the quality of village financial statements, as indicated by a calculated t-value of 2.355, which exceeds the critical t-value of 2.00404, and a significance value of 0.022, which is below the 0.05 threshold. These results indicate that better implementation of SAP contributes to improving the relevance, reliability, comparability, and understandability of financial reports. Therefore, strengthening the implementation of Government Accounting Standards is essential to enhance financial accountability and support good governance practices at the village level. Keywords: Financial Statement Quality, Government Accounting Standards
THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE Fitriya Sari; Muzayyanah Muzayyanah; Muhamad Dzulfikri
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3974

Abstract

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environmental information as a form of accountability to stakeholders. Financial performance is considered an important factor influencing the extent of sustainability disclosure because companies with higher profitability tend to have greater resources to support sustainability activities. Methods: This research employed a quantitative approach using secondary data obtained from annual reports and sustainability reports published by companies included in the ESG Star Listed Companies. The sample was selected using a purposive sampling technique based on predetermined criteria. Data were analyzed using descriptive statistics, classical assumption tests, simple linear regression analysis, partial t-test, and coefficient of determination analysis with the assistance of IBM SPSS Statistics software.Results: The findings reveal that financial performance, proxied by ROA, has a positive and significant effect on Sustainability Report disclosure, as indicated by a significance value of 0.000, which is lower than the significance level of 0.05. These results suggest that companies with higher profitability tend to disclose sustainability information more extensively. The study concludes that strong financial performance encourages greater transparency in sustainability practices and positively contributes to the extent of Sustainability Report disclosure. Companies should continuously improve financial performance while enhancing the quality and extent of Sustainability Report disclosure to strengthen stakeholder trust and support long-term business sustainability. Keywords: Financial Performance, Sustainability Report Disclosure
THE EFFECT OF THE IMPLEMENTATION OF PUBLIC SECTOR ACCOUNTING ON THE QUALITY OF FINANCIAL REPORTS IN TALUN DISTRICT CIREBON REGENCY Itat Tatmimah; Muzayyanah Muzayyanah; Sri Muflikah Kurniarti
Jurnal Maneksi Vol. 15 No. 3 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i3.3972

Abstract

Introduction: This study is motivated by the importance of financial statement quality as a form of accountability in village financial management and as an essential element in promoting transparency and accountability in public governance. The implementation of public sector accounting is considered a crucial factor in improving the quality of village government financial reports. Methods: This study aims to examine the effect of public sector accounting implementation on the quality of financial statements in village governments in Talun District, Cirebon Regency. A quantitative approach with a descriptive-associative design was employed in this research. Primary data were collected through questionnaires distributed to 55 village officials directly involved in financial management activities. The sample was selected using purposive sampling techniques. Data analysis was conducted using IBM SPSS simple linear regression. Results: The findings reveal that the implementation of public sector accounting has a positive and statistically significant effect on financial statement quality, as indicated by a t-value of 2.610 and a significance level of 0.045 (<0.05). These results suggest that better implementation of public sector accounting principles contributes to the production of more reliable, transparent, and accountable financial reports. Therefore, village governments are encouraged to enhance the competence of village officials, strengthen internal control systems, and optimize public sector accounting practices to support the realization of good governance. Keywords: Financial Statement , Public Sector Accounting,
Co-Authors Fitriya Sari Itat Tatmimah Muhamad Dzulfikri Sri Muflikah Kurniarti Surono Surono