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All Journal Jurnal Riset Akuntansi Terpadu
Andy Prasetiawan Hamzah
Program Pascasarjana Doktor Ilmu Pemerintahan, Institut Pemerintahan Dalam Negeri (IPDN)
Economics, Econometrics & Finance

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Transforming Financial Reporting Governance in Joint Village-Owned Enterprises toward Performance Accountability Andy Prasetiawan Hamzah; Bahrullah Akbar; Dadang Suwanda; Marja Sinurat
Jurnal Riset Akuntansi Terpadu Vol 19, No 2 (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v19i2.43633

Abstract

This study analyzes financial reporting governance in Joint Village-Owned Enterprises (BUMDesma) in Serang Regency, identifies institutional governance gaps, and develops a transformation model that repositions financial reporting as an institutional governance instrument. A qualitative descriptive-interpretive multiple-case study was conducted in eight BUMDesma operating as Village Financial Institutions (Lembaga Keuangan Desa, LKD). Data were obtained from 44 informants through semi-structured interviews, observation, documentation, source-method-document triangulation, and stakeholder validation through a Focus Group Discussion. Reporting practices have become more orderly, but their use remains predominantly administrative. The central gap lies between the production of financial information and its institutional use for performance monitoring, risk mitigation, oversight, and decision-making. Six transformations were identified: event-based to continuous transparency; administrative to performance accountability; regulatory to institutional compliance; compliance-based to performance-based oversight; actor-based to institution-based capacity; and financial reporting system to Governance Information System. Sustainable reporting governance requires an integrated institutional ecosystem rather than improvements to accounting systems alone.
Co-Authors Bahrullah Akbar Dadang Suwanda Marja Sinurat