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All Journal JURNAL KEBANGSAAN PASAI MIX : Jurnal Ilmiah Manajemen Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) Moneter : Jurnal Akuntansi dan Keuangan Jurnal Sinar Manajemen Ekonis : Jurnal Ekonomi dan Bisnis Jurnal Vokasi International Journal of Health, Economics, and Social Sciences (IJHESS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding Applied Business and Engineering Conference Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Of Artificial Intelligence And Software Engineering International Journal of Technology and Education Research
Muhammad Arifai
Politeknik Negeri Lhokseumawe
Religion Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Transportation Other

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Journal : Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi

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PUBLIC SECTOR ACCOUNTING REFORM: A SYSTEMATIC LITERATURE REVIEW Mariana Mariana; Diana, Diana; Arifai, Muhammad; Jannah, Miftahul
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v4i2.320

Abstract

This study aims to identify and categorize key findings in the literature related to public sector accounting reform, analyze the challenges and impacts of implementing accrual-based accounting, and formulate research directions and policy recommendations. The method employed is a Systematic Literature Review (SLR) of 10 national and international scholarly articles published between 2018 and 2023. The findings reveal that the implementation of accrual accounting in the public sector faces various challenges, including institutional barriers, bureaucratic resistance, dual reporting burdens, and a lack of digital infrastructure. Nevertheless, this reform also offers potential improvements in transparency, accountability, and efficiency in public financial management. This review recommends strengthening human resource capacity, integrating information systems, a phased transition approach, and harmonizing central and regional policies to support effective and sustainable accrual implementation.
ENVIRONMENTAL DISCLOSURE IN LOCAL GOVERNMENT FINANCIAL REPORTS: A SYSTEMATIC LITERATURE REVIEW Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana; Fahira, Annisa; Silvia, Intan; Azaria, Putri Syaikah; Azzahra, Rahma
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 2 (2024): Juli
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i2.366

Abstract

This study aims to analyze the factors influencing the quality and disclosure level of local government financial statements as well as environmental accounting practices in the public sector. The research employs a Systematic Literature Review (SLR) method by reviewing 30 national and international scholarly articles from 2012 to 2024 sourced from databases such as DOAJ, Sinta, and Google Scholar. The findings reveal that the quality of financial statements is affected by human resource capacity, information technology utilization, and internal control systems. Meanwhile, environmental disclosure tends to improve with the adoption of green accounting, strengthened environmental ethics, and increasing public accountability demands. Furthermore, transparent and accountable financial reporting contributes to sustainable governance.
IMPLEMENTING SHARIA ACCOUNTING PRINCIPLES IN THE PUBLIC SECTOR: A SYSTEMATIC LITERATURE REVIEW OF CHALLENGES AND OPPORTUNITIES Chilshi, Indrya; Aini, Kuratul; Marina, Rani; Roja, Delga; Firdaus, Anhar; Arifai, Muhammad; Mariana, Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2024): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v3i1.367

Abstract

This study aims to systematically examine the challenges and opportunities in implementing Sharia accounting principles within the public sector. Using a Systematic Literature Review (SLR) approach, it analyzes scholarly publications addressing practices, barriers, and the potential of Sharia accounting adoption in government institutions. The findings indicate that research remains largely concentrated on religious nonprofit entities, while implementation in formal public institutions—such as local governments, ministries, and state-owned enterprises—remains limited. Key obstacles include low levels of understanding among personnel, insufficient regulatory frameworks, and the absence of Sharia-based accounting standards for the public sector. Yet, integrating Sharia principles can enhance both vertical and horizontal accountability and foster ethical public governance. Therefore, regulatory development, human resource training, and institutional strengthening are crucial for achieving effective and sustainable implementation.
Co-Authors AA Sudharmawan, AA Abdi, Musta’inul Aini, Kuratul Anhar Firdaus, Anhar Arhami, Muhammad Azaria, Putri Syaikah Azzahra, Rahma Chilshi, Indrya Dani, Teuku Fakhrial Darwanis Darwanis Diana Diana Diana Diana Diana Hasan Dwi Melvinasvita Fahira, Annisa Fahria Nadiryati Sadimantara Faisal Faisal Fakhruddin Fakhruddin Gunawan Gunawan Hamdi Hamdi Heru Fahlevi, Heru Hery Widijanto Julia Alfianti Kheriah LAKHARIS INUZULA Laksono Trisnantoro M. Nasir Mariana Mariana Mariana Mariana Marina, Rani Marjuliati Harahap Meilvinasvita, Dwi Miftahul Jannah Mirna Indriani Muhammad Nasir Mukhlis Mukhlis Mukhlisul Muzahid Mustaking, Mustaking Najmiah, Najmiah Nurjannah Nurjannah Reynold Herwinsyah Rizqillah, Rizqillah Roja, Delga Said Herry Syafrijal Silvia, Intan Surni T Fakhrial Dani T. Mustaqim Tasya Chairina Teuku Mustaqim Yeni Irawan Yolanda, Dewi Zuarni Zuarni Zulfikar Zulkarnaini Zulkarnaini