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All Journal Journal of Economic, Bussines and Accounting (COSTING) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Review Pendidikan dan Pengajaran (JRPP) International Journal of Economics Development Research (IJEDR) Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review JAKED Journal of International Conference Proceedings Amkop Management Accounting Review (AMAR) Journal Markcount Finance Advances in Managerial Auditing Research JER Celebes Journal of Community Services
Adolf Z. D. Siahay
Faculty Of Economics And Business, Universitas Cenderawasih
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Journal : JER

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Building Public Trust through Transparency and Accountability: A Systematic Review of the Role of Public Sector Accounting Adolf Z.D. Siahay
Jurnal Economic Resource Vol. 6 No. 2 (2023): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v6i2.1504

Abstract

The crisis of trust in public institutions has become a growing concern amidst increasing demands for transparency and accountability in governance. In this context, public sector accounting plays a strategic role as an instrument to strengthen institutional legitimacy and integrity of public services. This study aims to systematically examine the relationship between public sector accounting practices, financial information transparency, institutional accountability, and public trust. The method used is Systematic Literature Review (SLR) with a qualitative descriptive approach. Data sources came from reputable scientific publications obtained through purposive sampling technique with certain inclusion and exclusion criteria. The literature review process includes the stages of identification, selection, extraction, and synthesis of data, with an additional snowballing strategy to expand coverage. The results show that public sector accounting practices, especially those that are accrual-based and refer to international standards such as IPSAS, support the continuous improvement of transparency and accountability. Good transparency proves to be a prerequisite for institutional accountability, which in turn plays a role in building public trust. This study concludes that public trust is not formed directly but is the result of a structured public financial management system with integrity. The implications of this research encourage the need for comprehensive, collaborative, and participatory governance-oriented public sector accounting policy reform.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Afdal, Immanudin Agustinus Salle Agustinus Salle, Agustinus Alfiana Antoh, Alfiana Ana Ima Sofana Bill J.C Pangayow Bleskadit, Novalia H. C. Seralurin, Yohanes Cornelia Desiani Matani Cornelia Matani Ervina, Melisa Triayu Faramitha Indah Kendek Fatma Yunus Giovania, Gian Halomoan Hutajulu Hesty T Salle Hesty T. Salle Hesty Theresia Salle Hutahayan, Brigina Jauhari, Burhanuddin Juliana Waromi, Juliana Kambuaya, Maylen K. P Kambuaya, Maylen K.P Karlin Novyandi Numberi Karoma, Yulianti Kiriwenno, Jems Klara Wonar Marlissa, Elsyan R. Masdianah Masdianah Masdianah Masdianah Maylen Kambuaya Meinarni Asnawi, Meinarni Muslimin, Ulfah Rizky Nababan, Dytha Meininta Novalia H Bleskadit Novi Trihadi Nurnaningsih, Rita Nurwijayanti Pangayow, Bill J.C Paru, Sara Marlyn Pascalina Sesa Patiran, Faustina C. C Paulus K. Allo Layuk Paulus K. Allo Layuk Randa Layuk, Selvi Yanti Resubun, Hyronimuz Marthin Rosalin Ledi Diana Anauw Safari, M. Dedy Eko Trisyono Sara Marlyn Paru Simbolon, Richard Calvin Simson Werimon Siti Rofingatun Sobirov, Bobur Syaikhul Falah Triayu Ervina, Melisa Victor Pattiasina Wayoi, Encun Yuliana Idjare Westim Ratang Wonar, Klara