Article Per Year (5 Year)
p-Index From 2020 - 2025
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This Author published in this journals
All Journal Amkop Management Accounting Review (AMAR) Bata Ilyas Educational Management Review
Muslim Muslim
Universitas Muslim Indonesia, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Accountability and Transparency in Public Sector Accounting: A Systematic Review Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1440

Abstract

This study aims to systematically review the mechanisms that promote accountability and transparency in public sector accounting, focusing on regulatory frameworks, auditing practices, digital transformation, stakeholder engagement, and ethical considerations. The study employs a systematic review design, following PRISMA guidelines to ensure a rigorous and transparent approach. The literature search spans from 2000 to 2023, including peer-reviewed journal articles, books, and official reports. Keywords such as "accountability in public sector accounting," "transparency in government financial reporting," and "public sector auditing" were used to identify relevant studies. Data was extracted and analyzed using qualitative synthesis and thematic analysis to identify patterns, themes, and gaps. The review highlights the significant role of IPSAS and GFS in enhancing financial transparency and accountability. Effective external and internal auditing practices are crucial for maintaining public trust. Digital technologies and e-government initiatives improve the accessibility and transparency of financial information, although challenges such as data security and digital literacy remain. Active stakeholder engagement and robust ethical frameworks are essential for fostering a culture of transparency and accountability. The findings underscore the need for a multifaceted approach to improving public sector financial management. Policymakers should prioritize adopting international standards, invest in digital infrastructure, and promote ethical behavior through continuous education. Future research should explore tailored support initiatives and the impact of emerging technologies on transparency and accountability.
Corporate Transparency and Environmental Reporting: Trends and Benefits Ratna Sari; Muslim Muslim
Amkop Management Accounting Review (AMAR) Vol. 4 No. 1 (2024): January - June
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v4i1.1448

Abstract

This study investigates the trends and benefits of corporate transparency and environmental reporting, responding to various stakeholders' increasing demand for transparency. Employing a mixed-methods research design, this study combines qualitative, in-depth interviews with industry experts and quantitative analysis of secondary data from corporate reports, financial statements, and sustainability disclosures. This approach ensures a comprehensive understanding of the subject. The study reveals the growing demand for transparency, adoption of standardized reporting frameworks, and digital transformation are vital trends enhancing corporate transparency practices. Environmental reporting notably improves corporate reputation, supports risk management, and drives innovation. However, challenges such as inconsistent reporting standards, greenwashing, resource requirements, and data complexity were identified as significant obstacles. The research highlights the importance of tailored transparency strategies, especially for SMEs, and suggests the need for more standardized and universally accepted reporting frameworks. The study's original combination of qualitative and quantitative methods provides valuable insights for academic and practical applications, guiding policymakers and industry leaders in promoting comprehensive and effective transparency practices. Future research should focus on developing scalable solutions for transparency and assessing the long-term impacts of these practices.
The transformative impact of advanced technologies blockchain, artificial intelligence (AI), and big data analytics on auditing profession Ratna Sari; Muslim Muslim; Dian Indriani
Bata Ilyas Educational Management Review Vol. 4 No. 1 (2024): January - June
Publisher : Bata Ilyas Educational Management Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v4i1.1558

Abstract

This study explores the transformative impact of advanced technologies—blockchain, artificial intelligence (AI), and big data analytics—on the auditing profession, examining their benefits, challenges, and implications for auditing standards and practices. A mixed-methods approach was adopted, combining quantitative surveys and qualitative interviews with audit professionals to gather comprehensive data on the integration and impact of these technologies in auditing. The findings reveal that blockchain enhances transparency and security, AI improves data analysis accuracy and risk assessment, and big data analytics provides deeper operational insights. However, these technologies also present challenges, including ethical concerns, the need for robust governance frameworks, and significant changes to workflows and skill requirements. Updated auditing standards and regulatory frameworks are crucial for effective technology integration. The study suggests actionable strategies for auditing firms to invest in advanced technologies, train auditors, and develop governance frameworks. These advancements can significantly enhance audit quality and reliability, shaping the future of auditing in an increasingly digital environment.
Co-Authors Dian Indriani Ratna Sari