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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Akuntansi Multiparadigma EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis JURNAL MANAJEMEN MOTIVASI Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Tangible Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Kolaboratif Sains International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Indonesian Journal of Applied Accounting and Finance Journal of Economics and Management Scienties International Journal of Economics, Management and Accounting Jurnal Wahana Akuntansi: Sarana Informasi Ekonomi dan Akuntansi IIJSE Jurnal Ekonomi Bisnis Antartika Equivalent : Journal of Economic, Accounting and Management Advances in Taxation Research Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Jurnal Bisnis, Manajemen, dan Akuntansi JEKAMI: Journal of Accounting JAS (Jurnal Akuntansi Syariah) PESHUM Journal of Management Jurnal Ekonomi, Manajemen, dan Bisnis Jurnal Pengabdian Masyarakat Indonesia Harmoni Economics: International Journal of Economics and Accounting
Sugianto Sugianto
Program Studi Akuntansi, Fakultas Ekonomi Dan BIsnis, Universitas Tadulako
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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ANALYSIS OF PUBLIC SECTOR MANAGEMENT ACCOUNTING SYSTEM IN SUB-DISTRICT OFFICE MANTIKULORE, PALU CITY Ade Ainun Ariyanti; Fadhilla Septiani; Merinda Anisa; Ernawaty Usman; Abdul Pattawe; Sugianto
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 6 (2026): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.22141489

Abstract

This study aims to analyze the implementation of a management accounting system in the public sector, specifically at the Mantikulore Village Office. The study used a qualitative approach with descriptive methods through observation, interviews, and documentation. The results indicate that the management accounting system has been implemented, but is not yet optimal, particularly in aspects of information timeliness, data integration, and the use of information technology. Furthermore, the main obstacles faced include limited human resources and weak internal control systems. Therefore, strengthening technology-based information systems and increasing human resource capacity are necessary to improve accountability and public service performance.
Co-Authors Abdul Kahar Abdul Kahar Abdul Kahar Abdul Pattawe Abdul Pattawe Abdul Pattawe Abdul, Abdul Kahar Ade Ainun Ariyanti Afriani Afriani Ahmad Rusdiaman Amelia Fravitasari Todingallo Betty Betty Bunga Apriliani Cakranegara, Pandu Adi Depita anggraini Desak Gayatri Dhea Resthy Ananda Eliyanti Agus Mokodompit Erna Pujianti Ernawati Usman Ernawaty Usman Ervina Fadhilla Septiani Fajar Gilang Yudistira Felicia Pavita Cendana Femilia Zahra Fhara Oktavia Sari Fidiatuljana Fidiatuljana Fidiatuljana, Fidiatuljana Fikry Karim Gilang Yudistira, Fajar Gracia Carolina Yusuf Iftitah Azzahra Ilham Pakkawaru Irwan Moridu Jamaluddin Jiantari, Jiantari Josua Gabriel Galamba Jurana N. S Kadeni Kadeni, Kadeni Lahabu, Selfina Lasiewa, Wichencha Priskila Latifah Sukmawati Yuniar Lely Kurnia Leny Yuliyani M. Ikbal A M. Sahrul Saleh Maharani Maharani, Maharani Maria Lusiana Maria Lusiana Yulianti Masni Masruddin Merinda Anisa Muhammad Afdhal S Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdullah Muhammad Ilham Pakawaru Muhammad Iqbal Mustamin Mustamin Mustamin Ni Gusti Ayu Ni Kadek Ayu Nirwana Ni Luh Sulastri Niluh Diva Meiriani Nina Yusnita Yamin Nina Yusnita Yamin Nur afifa Nur Chairunnisa A. Tantu Nurdin, Jurana Nurhayati Haris Nurriskiana Akbar Purwanti, Dewi Junita Putri , Azzahra Annisa Ramlah Ramlah Revalino Juan Farel Rika Febby Rhamadhani Rina Rio Bagas Maulana Rizqy Aiddha Yuniawati Sakina Sakina Sarni Handayani Puspita Sari Selmita Paranoan Shakira, Iin Shevti Arbekti Arman Sudamara, Jenalda Suhartini Tenripada Tenripada, Tenripada Tina Sintiani Tri Handayani Amaliah Usman, Asri Usman, Ernawati Widya Widya Yuldi Mile Yuly Azahra Yunita Angelika Zaidan, Muhammad