Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Economic Journal of Emerging Markets Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Jurnal Bisnis dan Akuntansi Unisia
MARDIASMO
Universitas Gadjah Mada
Religion Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Jurnal Akuntansi

 1 
Elaborasi Reformasi Akuntansi Sektor Publik : Telaah Kritis terhadap Upaya Aktualisasi Kebutuhan Sistem Akuntansi Keuangan Pemerintah Daerah Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol. 6 No. 1 (2002)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

 Good governance and public sector accounting have a great correlation, where public sector accounting acts as a tool to elaborate good governance to a more realistic level. The elaboration in question can be achieved through management accounting, financial accounting, and public sector audit.At the moment, the applied local government autonomy and fiscal decentralisation give local government the opportunity to freely develop its local government financial management system. One way is to build a new local government financial accounting system. Because of this, a renewal in the old guidelines (Manual Administrasi Keuangan Daerah) is needed, since there are parts of it that is not in conjunction with the new law, especially those in line with the structure and process of budget, recording system, and local government financial report. Therefore, a local government financial accounting system with a new paradigm that enables the application of budgetary accounting shifts from single entry to double entry, and more comprehensive local government financial report can be achieved. Thus, the renewal will enhance local government’s accountability. Keywords: core business, performance measurement, good governance, financial report, local government financial accounting system and accountability.
Reformasi pengelolaan keuangan daerah: implementasi value money audit sebagai antisipasi terhadap tuntutan akuntabilitas publik Mardiasmo Mardiasmo
Jurnal Akuntansi dan Auditing Indonesia Vol 4, No 1 (2000)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Dikeluarkannya Undang-Undang No. 22 Tahun 1999 dan Undang-Undang No. 25 Tahun 1999 telah membuka jalan bagi pelaksanaan reformasi sektor publik di Indonesia. Kedua undang-undang tersebut menimbulkan imlikasi perlunya dilakukan reformasi manajemen keuangan daerah yang meliputi reformasi pembiayaan, reformasi anggaran, reformasi akuntansi, dan reformasi audit di lingkungan pemerintah daerah. Reformasi sektor publik perlu dilakukan untuk merespon tuntutan akuntabilitas publik dan pelaksanaan kepemerintahan yang baik (good governance). Artikel ini membahas pengaruh UU No. 22 Tahun 1999 dan UU No. 25 Tahun 1999 terhadap reformasi manajemen keuangan daerah, terutama reformasi audit. Reformasi audit di sektor publik yang diperlukan meliputi perubahan pelaksanaan audit dari conventional audit menuju value for money audit.
Co-Authors Henrika C Tri Adi N Henrika C Tri Adi N, Henrika C Tri Adi