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All Journal JABE (Journal of Accounting and Business Education) Economic and Business Horizon
Muhammad Rizky
Politeknik Negeri Sriwijaya, Indonesia
Economics, Econometrics & Finance Education

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Public Governance Canvas and The Quality of Financial Reporting: The Mediating Role of Internal Control Systems Riana Mayasari; Rosy Armaini; Maulidia Berlianti; Khavid Normasyhuri; Muhammad Rizky
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 10, Issue 2, December 2025
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v10i2.63320

Abstract

This research examines the impact of the Public Governance Canvas (PGC) on the Quality of Financial Statements (QFS), mediated via the Internal Control System (ICS) within local government entities. The study is driven by the increasing need for accountability and openness in financial reporting within the public sector. The investigation used a quantitative methodology utilizing survey data obtained from government officials, employing Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that PGC has a substantial favorable influence on ICS, whereas ICS markedly enhances QFS. Moreover, PGC directly affects QFS, whereas ICS partly mediates the connection between PGC and QFS. These results substantiate the PGC as an efficacious governance framework, affirm the critical role of ICS as both a direct determinant and mediator, and illustrate that governance and internal controls operate as complementary processes in enhancing financial reporting quality. The research enhances theoretical frameworks of governance-accountability and offers practical recommendations for the amalgamation of governance reforms with effective internal control mechanisms.
Analyzing Financial Transparency, IPSAS Compliance, and Accountability in Selected United Nations Entities Muhammad Rizky; Rita Martini; Endah Widyastuti; Zaliah Zaliah; Sri Wahyuni; Yusman Yacob
Economic and Business Horizon Vol. 5 No. 5 (2026): September
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/ebh.5.5.2026.1630

Abstract

The financial governance of international organizations requires transparent reporting, consistent application of accounting standards, and effective financial accountability because these organizations manage substantial resources from member states and donors. This study aims to assess the level of financial transparency, IPSAS compliance, and financial accountability among selected UN entities during the 2015–2024 period. A quantitative descriptive design and content analysis method were employed using annual financial statements and reports from WHO, UNDP, and UNICEF. Three organizations were purposively selected from 30 international organizations based on the availability of financial statements, IPSAS adoption, complete reporting during the observation period, and relatively stable funding. Data from 30 organization-year observations were assessed using predetermined indicators and analyzed descriptively with EViews 12. The findings show that IPSAS compliance achieved the highest mean score (3.863), followed by financial transparency (3.847) and financial accountability (3.433). Financial transparency and IPSAS compliance were relatively consistent, whereas financial accountability showed greater variation, particularly in audit finding follow-up. The study concludes that strong reporting and accounting practices should be accompanied by more consistent accountability and corrective-action disclosure mechanisms.
Co-Authors Endah Widyastuti Khavid Normasyhuri Maulidia Berlianti Riana Mayasari Rita Martini Rosy Armaini Sri Wahyuni Yusman Yacob Zaliah Zaliah