Article Per Year (5 Year)
p-Index From 2021 - 2026
1.048
P-Index
This Author published in this journals
All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Kewarganegaraan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Arni Karina
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE IMPLEMENTATION OF THE LUDER CONTINGENCY MODEL IN PUBLIC SECTOR ACCOUNTING REFORMS IN INDONESIA Arni Karina; Syamsudin; Muhammad Nur; Kumba Digdowiseiso; Siti Nurain Muhmad
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 2 No. 5 (2023): APRIL
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v2i5.305

Abstract

This research originated from the necessity to gain a comprehensive comprehension of the determinants that impact the achievement of public sector accounting reform, particularly in the Indonesian context. The objective of this study is to investigate the application of the Luder Contingency Model in the specific context of public sector accounting reform in Indonesia. The employed approach entails a Systematic Literature Review, which involves scrutinizing diverse relevant research, encompassing the Luder Contingency Model theory and its implementation in the public sector. The research findings indicate that societal pressure and the demands of globalization are significant factors in promoting public sector accounting reform in Indonesia. The success of reform is influenced by social structural variables of information users, such as their information needs and level of interest in accounting information. Similarly, the attributes of political administration/information providers, such as governance systems and organizational culture, are crucial in facilitating transparency and accountability. Nevertheless, the presence of obstacles in the form of restricted resources and absence of political backing presents significant difficulties. To summarize, while there has been some advancement in the implementation of the Luder Contingency Model, additional endeavors are required to enhance public awareness, allocate sufficient resources, and garner robust political backing in order to achieve successful public sector accounting reform in Indonesia.
Co-Authors Azwadi Ali Bambang Subiyanto Budiantoro, Harry Dewandaru Agung Pramita Fitrianda Melania Wati Hestin Agus Tantri Ningsih Kanaya Lapae Kumba Digdowiseiso, Kumba Molina Muhammad Nur Nabila Prillia Tasya Nadya Putri Alvionita Ria Ria Siti Nurain Muhmad Syamsudin