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All Journal Jurnal Manajemen Terapan dan Keuangan JURNAL AKUNTANSI DAN AUDITING Jurnal Dinamika Akuntansi El Dinar Infestasi JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) BAKI (Berkala Akuntansi dan Keuangan Indonesia) Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi dan Pajak Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ilmiah Wahana Akuntansi EKONOMIS : Journal of Economics and Business AFEBI Accounting Review International Journal of Economics, Business and Accounting Research (IJEBAR) JAZ: Jurnal Akuntansi Unihaz Journal of Islamic Accounting and Finance Research Accounting Profession Journal (APAJI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa JURNAL ECONOMINA Media Riset Akuntansi Auditing & Informasi Jurnal Akuntansi Trisakti JEBI (Jurnal Ekonomi dan Bisnis Islam) Asian Journal of Applied Business and Management (AJABM) International Journal of Economics and Management Research Jambi Accounting Review (JAR) Journal of Social Science and Business Studies International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting
Wirmie Eka Putra
Universitas Jambi
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Role of Organizational Culture and Budget Participation in Enhancing Managerial Performance in Government: A Systematic Literature Review Ranti Melasari; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti
International Journal of Economics and Management Sciences Vol. 2 No. 2 (2025): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i2.811

Abstract

This study aims to systematically examine the relationship between budget participation and organizational culture on improving managerial performance in the government sector. Using the Systematic Literature Review (SLR) approach with PRISMA guidelines, a total of ten relevant national and international scientific articles in the period 2020 - 2025 were analyzed thematically and comparatively. The results showed that budget participation generally contributes positively to managerial performance, especially when supported by an adaptive, collaborative and inclusive organizational culture. Organizational culture plays an important role as a reinforcing factor, which can maximize the effectiveness of the participatory budgeting process. However, there were also variations in results that were influenced by organizational characteristics, leadership styles, and internal cultural readiness. This study concludes that the synergy between participatory systems and organizational culture is a key prerequisite for creating superior managerial performance in government environments. The findings provide strategic implications for policy makers in designing more participatory budget governance and building an organizational culture that supports bureaucratic transformation.
Determinants of Government Financial Reporting Quality: A Systematic Literature Review on the Role of Human Resource Competency Suryani Suryani; Sri Rahayu; Wirmie Eka Putra; Rita Friyani; Wiwik Tiswiyanti
International Journal of Economics, Management and Accounting Vol. 2 No. 4 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i4.787

Abstract

This study aims to analyze the determinants of the quality of government financial reports with a focus on the role of human resource (HR) competency through a systematic literature review. Based on the analysis of 10 selected articles, it was found that HR competency has a variety of influences on the quality of financial reports, ranging from significant positive to insignificant, depending on the context and moderating variables. Several studies have shown that human resource competency has a direct or indirect effect through mediators such as information quality or internal control systems. On the other hand, other studies have revealed that factors such as information technology, accounting systems, and internal control often have a more dominant impact. These findings highlight the importance of a holistic approach that combines improving HR competency with strengthening supporting systems to achieve optimal financial report quality. The implications of this research can be a reference for the government and stakeholders in designing effective HR development and financial governance policies.
Is Environmental Management Accounting a Discipline? A Bibliometric Literature Review Handayani, Rahmi; Wirmie Eka Putra; Afrizal
JURNAL ECONOMINA Vol. 3 No. 9 (2024): JURNAL ECONOMINA, September 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i9.1362

Abstract

The purpose of this paper is to investigate the body of literature on environmental management accounting (EMA) and provides a quantitative overview of the academic as well as the professional literature constituting the field. By doing so, the paper discusses whether EMA has developed as a discipline. Design/methodology/approach. Based on a database containing 814 (396 of them published in academic journals) publications in English, German and French with a publication date prior to 2012 a bibliometric analysis is conducted. Data on the publications, journals, authors and citations were collected, double-checked and examined by applying bibliometric measures. Findings The bibliometric analysis identifies trends in EMA research publications which show that EMA has developed as a young discipline, but is still faces challenges to get better established in mainstream accounting and management research. Although the publication number is growing, a substantial part of the publications have been published outside mainstream accounting journals in non-accounting journals, books and reports. A recent trend towards establishing specialised environmental (and sustainability) accounting journals is also rendered apparent. The low number of highly cited publications of few authors, however, indicates that EMA is still to become a mainstream field of research. Originality/value The paper discusses with the help of bibliometric analysis and measures whether EMA has developed as a discipline and whether it has become part of mainstream accounting research.
Co-Authors . Latifah Afrizal Afrizal Afrizal Afrizal Afrizal Afrizal Aldafi Salsabilah Anastasya Laga Andi Mirdah Andi Mirdah Arnando Prasetya Asep Machpudin Asep Machpudin Claristha Virzha Audri Dedy Setiawan Dedy Setiawan DEDY SETIAWAN Delta Ferryandi Wibowo Derist Touriano Dewi Fitriyani Dios Nugraha Putra Dri Asmawanti Dwi Rahmita Sari Ela Febriyani S Emalia Fitri Etty Rahayu Jamil Evan Aditya N Faisal Wijaya Fitrini Mansur Fredy Olimsar Gowon, Muhammad Heni Pujiastuti Indra Lila Kusuma Ira Febrianti Laurencius Simatupang Lismawati Lucky Enggraini Fitri Lutfi Lutfi Lutfi M Husnil Huluqi Maryati Ningsih Maryati Ningsih Maya Widyana Dewi Melyza Melyza Mirdah, Andi Misni Erwati, Misni Mohammad Orinaldi Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Mukhzarudfa Nela Safelia Netty Herawaty Nurul Firda A Perdi Y Siregar Prasetyo, Eko Rahayu Rahayu Rahmat Rialdi Rahmi Handayani Ranti Melasari Ratih Kusumastuti Rega Chairunnisya Reni Yustien Reni Yustien Reni Yustien Retha Tesalonika S. Rico Wijaya Z Rinaldi Rinaldi Riski Hernando Rita Friyani Rizki Kurniawati Rofikhoh Rofikhoh ruky, nuraini elfa Salman Jumaili Salman Jumaili Simatupang, Laurencius SRI RAHAYU Suci Safitri Suryani Suryani Susfayetti Syafrul Antoni Syamsurijal Tan Tialonawarmi, Feny Tona Aurora Lubis VINNIE ALVIONITA Wahyono Wahyono Warislan, Putri Wiwik Tiswiyanti Wiwik Tiswiyanti Wiwik Tiswiyanti Yudi - Yuliusman -