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All Journal Jurnal Samudra Ekonomi dan Bisnis Akbis: Media Riset Akuntansi dan Bisnis
Maharani, Riantari
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementasi Sistem Pengendalian Internal dalam Upaya Mewujudkan Good Governance pada Lembaga Layanan Pendidikan Tinggi Maharani, Riantari; BZ, Fazli Syam; Priantana, Riha Dedi
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 3 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i3.5311

Abstract

The study aims to test the effect of the performance of the internal supervision unit, organizational culture, and organizational commitment toward the internal control system implementation for the implementation of good governance at the higher education service institution. Data analysis techniques using path analysis using data obtained from the distribution of questionnaires in 150 respondents. The results showed that the implementation of the internal control system in an effort to realize good governance was influenced by the performance of the internal supervision unit, organizational culture, and organizational commitment. The performance of the internal supervision unit has a very high influence on the implementation of the internal control system so that it is able to realize good governance in Higher Education Service Institutions.
Fiscal Transparency in Local Governments: Trends and Determinants: A Systematic Literature Review Bengi, Biizni Putri; Maharani, Riantari; Fonna, Rizki Putri Nurita; Dinaroe, Dinaroe
Akbis: Media Riset Akuntansi dan Bisnis JURNAL AKBIS VOLUME 9 NOMOR 2 TAHUN 2025
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/akbis.v9i2.13210

Abstract

This study aims to analyze the development, determinants, and challenges of local government fiscal transparency during the period 2015–2025. A Systematic Literature Review (SLR) was conducted using the PRISMA protocol, with 147 articles initially identified from the Scopus database and 20 articles meeting the inclusion criteria for detailed analysis. The results indicate that studies on local government fiscal transparency remain fragmented and unevenly distributed, with the majority conducted in developed countries, while evidence from developing countries is still limited. Eight main determinant groups were identified, namely local government size and characteristics, economic and fiscal conditions, political and institutional factors, public participation and oversight, performance and social conditions, technology and access to information, situational and crisis contexts, and spatial and external factors. Furthermore, the findings show that fiscal transparency is frequently implemented more in form than in substance, since disclosed information is not always presented in an accessible, comprehensive, and understandable way for the public.
Co-Authors Bengi, Biizni Putri BZ, Fazli Syam Dinaroe Dinaroe Fonna, Rizki Putri Nurita Riha Dedi Priantana