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All Journal Biota: Jurnal Ilmiah Ilmu-Ilmu Hayati Jurnal Ilmu Kesehatan Duta Gama Klaten JSI: Jurnal Sistem Informasi (E-Journal) Jurnal Online Mahasiswa (JOM) Bidang Keguruan dan Ilmu Pendidikan Jurnal Studi Sosial Program Pascasarjana P-IPS Jurnal Kata: Bahasa, Sastra, dan Pembelajarannya Yupa: Historical Studies Journal Risâlah, Jurnal Pendidikan dan Studi Islam Klinikal Sains (Jurnal Analis Kesehatan) Fajar Historia: Jurnal Ilmu Sejarah dan Pendidikan Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Jurnal Matematika UNAND JOM FTK UNIKS : Jurnal Online Mahasiswa Fakultas Tarbiyah dan Keguruan Universitas Islam Kuantan Singingi Jurnal Kewarganegaraan International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Lentera Perawat Journal of Innovation Research and Knowledge Counselia: Jurnal Bimbingan Konseling Pendidikan Islam Jurnal Publikasi Manajemen Informatika (JUPUMI) INJECTION: Nursing Journal Quality : Journal of Education, Arabic and Islamic Studies Tashdiq: Jurnal Kajian Agama dan Dakwah Merkurius: Jurnal Riset Sistem Informasi dan Teknik Informatika Multidisciplinary Indonesian Center Journal
Desi Susanti
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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LITERATURE ANALYSIS: FACTORS INFLUENCING THE QUALITY OF GOVERNMENT FINANCIAL REPORTS AND GOVERNMENT ACCOUNTING ECOSYSTEM IN INDONESIA Rani Mauliyana; Widiya Selvina; Desi Susanti; Addina Fasya; Muammar Khaddafi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 6 (2025): MAY
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i6.760

Abstract

Transparency and accountability in public financial management are the main pillars in realizing good governance. This study aims to systematically examine the factors that influence the quality of government financial reports in Indonesia and examine the role of the government accounting ecosystem in supporting quality financial reporting. Through a literature study of various previous studies, it was found that internal factors such as human resource (HR) competence, the effectiveness of the Government Internal Control System (SPIP), and the use of information technology play a significant role in improving the quality of financial reports. Meanwhile, external factors such as regulatory pressure, external audits, and public participation also contribute to improving the quality of reporting. However, challenges are still faced in terms of disparities in capacity between regions, cultural resistance to change, and coordination between institutions. Therefore, the development of a harmonious and sustainable government accounting ecosystem is key to realizing transparent, accountable, and quality financial reports.
Co-Authors A. Mualif Addina Fasya Adinda Priyanti Dewi Agus Kirwanto Ahmat Josi Ainur Rahma Andi Siswanto Annisa Ayunda Bunari, S.Pd,M.Si ' Dachlyyani Rimbawati Darsono Darsono Deliana Lubis Deltari Novitasari Devianto, Dodi Drs. Kamaruddin, M.Si ' Edy Yuwono Effendi Eliza Arshandy Ernest Grace Ersalina Nidianti Farhatul Fadhilah Fauzan Syahru Ramadhan Febrianti Febrianti Fourni Ardiansyah Harison, Nunu Harun Al-Rasyid Hazirin Hendri Marhadi Hikmatul Fadhilah Ismi Khairani Keke Pahlevi Daradjati Khairana Zata Nugroho Linda Yulyana Madinah Munawaroh Melri Deswina Muammar Khaddafi Muhammad Zul Padri Ni Nyoman Wetty Suliani Nisa Gustini Nurjannah Hiku Raden Gunawan Sudarmanto Rani Mauliyana Resmi Darni Resti Riandi Rita Ayu Yolandia Rosita Dongoran Rosita Manawari Girsang Sahkholid Nasution Sherly Silvi Nurhasanah Siti Aisyah Siti Basiroh Siti Nur Salsabyila Sudung Simatupang Syahrifuddin ' Utomo, Ilham Nur Vivi Candra Widiya Selvina Wini Tarmini Witriyani . Yaumaria Indah Fusva Sari Yeka Hendriyani Yulia Sistina Zulhaini Zulhaini