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p-Index From 2021 - 2026
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All Journal Jurnal Riset Akuntansi Aksioma
Fauziah Husain
IAIN Sultan Amai Gorontalo, Indonesia
Economics, Econometrics & Finance

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TRANSPARANSI DAN AKUNTABILITAS DALAM LAPORAN KEUANGAN PEMERINTAH KOTA GORONTALO 2021-2023 Fauziah Husain; Hisantiawati Guhung; Nurlian Jerita; Nur Hikmah Dai; Ziamudin Gustia Rahim
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.453

Abstract

This study examines the implementation of transparency and accountability in the financial statements of the Gorontalo City Government during the 2021-2023 period. This study is important considering the strategic role of transparency and accountability in realizing good governance and increasing public trust in state financial management. This study uses a qualitative descriptive approach by conducting an exploratory study of literature and data collection techniques using literature studies. Secondary data was obtained from previous research journals through Google Scholar. The results of the analysis show that the Gorontalo City Government's financial statements show a positive trend in terms of transparency and accountability. Regional financial independence has increased, with the ratio of PAD to total revenue reaching 23.66% (2021), 27.58% (2022), and 26.87% (2023). There has been a shift in spending priorities from operating expenditure to capital expenditure, indicating a focus on infrastructure development and fixed assets. The study highlights several factors that affect transparency and accountability, such as political engagement, legal and regulatory frameworks, and the quality of resources. Increased transparency and accountability requires comprehensive measures, including increased public involvement in the budgeting and oversight process, as well as strengthening the legal and regulatory framework governing regional financial management.
IMPLEMENTASI STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL TERHADAP KUALITAS LAPORAN KEUANGAN DI KABUPATEN GORONTALO Fauziah Husain; Hardianti Mukrima
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.454

Abstract

The purpose of this study is to evaluate how the implementation of Government Regulation No. 71 of 2010 regarding accrual-based Government Accounting Standards (SAP) in Gorontalo Regency impacts the quality of financial reports presented. This research employs a library research method, gathering data from various sources such as journals, books, and official government documents. It is hoped that this study will provide information to the public and the Regional Device Organization (SKPD) about how SAP influences the quality of financial reports. The findings indicate that although accrual-based SAP improves the quality of financial reports, there are several issues encountered during its application in Gorontalo Regency. Consequently, plans and strategies are needed to address these existing problems.
Co-Authors Hardianti Mukrima Hisantiawati Guhung Nur Hikmah Dai Nurlian Jerita Ziamudin Gustia Rahim