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All Journal Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Ekalaya : Jurnal Ekonomi Akuntansi
Hashifa Nuri
Unknown Affiliation
Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Meningkatkan Akuntabilitas Keuangan Daerah Melalui Penerapan Standar Akuntansi Pemerintahan Yang Efektif Pashya niasty putri pasaribu; Hashifa Nuri; Muhammad Arsya; Mariana Mariana
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 4 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i4.1375

Abstract

This study aims to analyze the role of Leadership, Government Accounting Standards (SAP), and Public Participation in improving the accountability of regional financial management. The method used in this study is a literature review involving the collection and analysis of previous research related to the effective implementation of SAP and financial report transparency in the management of regional budgets. The results of the study indicate that leadership with integrity, the quality implementation of SAP, and active public participation play crucial roles in creating financial accountability at the regional level. Ethical leadership can promote accountability principles in financial management, while the effective implementation of SAP results in transparent and trustworthy financial reports. Furthermore, public participation in financial oversight increases government responsibility and strengthens the accountability system. Therefore, this study recommends reinforcing these three factors as strategic steps to achieve better and sustainable regional financial management.
ANALISIS TREND KEUANGAN: PADA PERUSAHAAN XYZ tasya, tasya imelda; Alsi, Alsi Shintia; Nanda, Nanda Mauliza; Salwa, Salwa Aidilla Fitri; Pashya, Pashya Niasty Putri Pasaribu; Hashifa Nuri; Mariana Mariana
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 1 (2026): Januari
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i1.336

Abstract

This article discusses strategies for state financial management, emphasizing the critical role of government accounting in promoting efficiency, transparency, and fiscal accountability. In the context of public financial governance, government accounting functions as a tool to improve the quality of financial information through the application of reliable and consistent reporting standards. This study uses a literature review method, examining relevant regulations, government accounting standards, and best practices implemented in various countries. The findings indicate that proper implementation of government accounting can produce accurate and trustworthy financial reports, strengthen oversight of budget usage, and facilitate audit processes and fiscal policy evaluations. Furthermore, a well-established government accounting system enhances public trust in government institutions by increasing transparency in the management of public funds. This study recommends that governments strengthen institutional capacity for implementing accounting standards, improve the competencies of human resources, and promote the use of information technology in accounting processes. In conclusion, effective state financial management strategies can be achieved more efficiently and accountably through proper application of government accounting practices.
Co-Authors Alsi, Alsi Shintia Mariana Mariana Muhammad Arsya Nanda, Nanda Mauliza Pashya niasty putri pasaribu Pashya, Pashya Niasty Putri Pasaribu Salwa, Salwa Aidilla Fitri tasya, tasya imelda