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p-Index From 2020 - 2025
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All Journal Journal of International Multidisciplinary Research Journal of Scientific Interdisciplinary
Sitti Namira Hasanuddin
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Literature Study: Transparency and Accountability of Local Government Arfa Fachrulla; Sitti Namira Hasanuddin; Tuti Dharmawati
Journal of Scientific Interdisciplinary Vol. 1 No. 4 (2024)
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jsi1125

Abstract

This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
The Effect of Timeliness, Transparency, and Effectiveness of Recommendations on Audit Quality (Study at the Audit Board of Southeast Sulawesi Province) Sitti Namira Hasanuddin; Ishak Awaluddin; Intihanah Intihanah
Journal of International Multidisciplinary Research Vol. 3 No. 12 (2025): Desember 2025
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr1407

Abstract

This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management
Co-Authors Arfa Fachrulla Intihanah Intihanah Ishak Awaluddin Tuti Dharmawati