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All Journal Jurnal Pembangunan Wilayah dan Kota Ruang Jurnal Kesehatan Pendekar : Jurnal Pendidikan Berkarakter Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JURNAL PENDIDIKAN TAMBUSAI Jurnal 'Aisyiyah Medika TSAQOFIYA : Jurnal Pendidikan Bahasa dan Sastra Arab Jurnal Poster Pirata Syandana Indo-MathEdu Intellectuals Journal Khidmatul Ummah: Jurnal Pengabdian Kepada Masyarakat Al-Ihda' : Jurnal Pendidikan dan Pemikiran Jurnal Pacu Pendidikan Dasar Journal of Creative Student Research eProceedings of Management Jurnalika : Jurnal Ilmu Komunikasi Jurnal Pengabdian Masyarakat Bangsa Ranah Research : Journal of Multidisciplinary Research and Development Jurnal Manajemen Dan Bisnis Ekonomi Research of Accounting and Governance SERUMPUN : Journal of Education, Politic, and Social Humaniora Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Ardhi: Jurnal Pengabdian dalam Negri Rangkiang: Journal of Islamic Economics and Business Prosiding Seminar Nasional Ilmu Pendidikan Eduprof Program Pemberdayaan Masyarakat Zad Al-Ummah: Jurnal Pengabdian Masyarakat
Siti Fatimah Azzahra
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Journal : Research of Accounting and Governance

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Influence of Government Performance, Accessibility of Financial Reports and the Financial Accounting System on Financial Report Accountability Kharisma, Megania; Tajudin, Intan; Sarita, Rahma; Azzahra, Siti Fatimah
Research of Accounting and Governance Vol. 3 No. 2 (2025): JULY 2025
Publisher : Santoso Academy Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/rag.v3i2.457

Abstract

This study aimed to examine how government performance, financial accounting systems, and financial report accessibility affect the accountability of financial reports in Palmerah Village. A quantitative research method was employed, using a sample of 47 respondents and data collection through questionnaires. The findings reveal that all three factors government performance, financial accounting systems, and report accessibility have significant and partial impacts on financial accountability. The study offers valuable implications for village officials and government institutions. Improving accountability requires enhancing the performance of government personnel through continuous training, implementing technology-based financial accounting systems, and ensuring public access to financial reports. These steps are vital for building public trust and promoting transparent and efficient financial governance at the village level. This research is original in its specific focus on Palmerah Village, a location rarely studied in the context of financial accountability. By addressing real-world challenges faced by local governments and the public's access to financial data, the study provides new empirical evidence and practical guidance. It contributes to better understanding and improving public sector governance in small-scale administrative units.
Co-Authors . Dahri Abdullah Abdullah Ade Sabrina Aditya Rizki Ramadhan Agus Mulyana Ahmad Sofyan Ahsan, Muhammad Tazakka Ajeng Rezkitaputri Almardiyah, Aulia Zakiyah Aminah Agustinah Annisa Annisa Astri Dwi Andriani Aufiana Firda Aulia, Naifa Fae Ayu Andini Harahap Azhari Panjaitan Aziz Taufik Hirzi Bara, Aprillia Nurul Azmi Batu Bauk, Ikram Bianda, Ryan Choirula Oktavia Nissa Dimas Dwika Syahramanda Donita, Salwa Audriana Dwi Nur Alhanif Edy Edy Eliza, Hanum Elvina Teresia Siburian Emayanti, Yunita Estria, Suci Ratna Fachriza Yunanda Purba Farhana Talida Kamila Farid Afwan Firdaus Fatmawati, Nisa Fauzan Irfan Febrianti, Nur Auliyah Febrianti, Resy Fitri, Anisa Furi Furnamasari, Yayang Gt. Muhammad Irhamna Husin Gusti Yarmi Hanapiah, Frisian Nur Harli, Kurnia Herlina Usman Hery Widijanto imadduddin, Imadduddin Indana Lazulfa, Indana Inom Nasution Isnawan, Khoirun Jawiah Jawiah, Jawiah Karsih Karsih Kharisma, Megania Khoerunnisa, Siti Khotimah, Humairo Husnul Laila Salsabina S Listiani, Yunita Puji Luthfiatunnisa, Farah Fauziah Lystiana Dewi Putri Ma'rif, Samsul Mahayu Mawar Kalista Maulana, Cecep Agus Meyrella Nur Islamy MMSI Irfan ,S. Kom Muhammad Hidayat Ginanjar, Muhammad Hidayat Mursyid, Aco Mutmainah, Nurul Aini NABILAH, SALMA Nasywa Rahman Nidya Chandra Muji Utami Ningsih, Pitri Ristia Noviyanti, Netha Salwa Nur Hasan Nur Isnaini, Nur Nurini . Nurlaelah Nurlaelah, Nurlaelah Nurul Mupida Lubis Padilia, Tri Putri Pingkan, Anggista Dwiana Prihantini Prihantini Putri Frisca Silalahi Putri, Prahardian Qudus, Ar Ruhul Rahman Rahman Ratu Zaskia Daimatul Zulva Rismawati Rismawati Ruwaidah, Ai Ira Siti Sabirah, Ruzaina Safitri, Awalia Salma Habiba Sabrine Salsabil, Alfi Mardiyyah Samrotul Fuadah, Intan Sarita, Rahma Satria Satria Shidiqqa, Queeny Qolbi Ash Sisca Maulina Syuhadi, Fikri Tajudin, Intan Taufik Hidayat Tauhid, Maulana Fahmi Tiara Amanda Wangsadanureja, Miftah Wartono Wartono Wulandari, Tiara Dewi Yayah Rahyasih, Yayah Yulianti, Delis Zikri Fachrul Nurhadi3