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All Journal Advances in Management & Financial Reporting INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Nirwana Nirwana
Universitas Hasanuddin, Indonesia
Economics, Econometrics & Finance

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PUBLIC SECTOR ACCRUAL ACCOUNTING ADOPTION: EVALUATING GLOBAL REFORM PROGRESS AND IMPLEMENTATION BARRIERS Yuyun Yuniarti Layn; Nirwana Nirwana; Aini Indirajawati
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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This study aims to evaluate global developments in the adoption of accrual-based accounting in the public sector and identify various implementation barriers faced by governments in various countries. Accrual accounting is seen as a crucial reform in public financial management because it can improve transparency, accountability, and the quality of financial information for decision-making. However, the level of adoption and success of its implementation show significant variations across countries and regions. This study uses a literature review method by examining reputable international journal articles, international organization reports, and policy publications relevant to public sector accounting reform. The results show that despite significant progress in the formal adoption of accrual accounting, substantive implementation still faces various challenges, such as limited human resource capacity, the technical complexity of accounting standards, organizational resistance and bureaucratic culture, limitations in information systems, and weak political and institutional support. Furthermore, differences in social, economic, and governance contexts also influence the effectiveness of this reform. This study concludes that the success of accrual accounting adoption in the public sector is determined not only by formal regulations, but also by institutional readiness, stakeholder commitment, and a sustainable implementation strategy. These findings are expected to provide conceptual contributions to the development of public sector accounting literature and serve as a reference for policymakers in designing more effective public finance reforms.
GREEN PUBLIC FINANCIAL MANAGEMENT: INTEGRATING ENVIRONMENTAL METRICS INTO GOVERNMENT BUDGET REPORTING Rita J D Atarwaman; Nirwana Nirwana; Aini Indirajawati
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 7 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

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Green Public Financial Management (PPM) is a strategic approach to public financial management that integrates environmental considerations into the entire fiscal policy cycle, particularly in the budgeting and government financial reporting processes. This study aims to systematically examine the concept, framework, and practice of integrating environmental metrics into government budget reporting through a literature review. This study analyzes various scientific publications, international agency reports, and policy documents relevant to the implementation of Green PFM in various countries. The results indicate that integrating environmental metrics, such as carbon emissions, energy efficiency, and natural resource management indicators, into government budget reporting has the potential to improve fiscal transparency, public accountability, and policy consistency between economic development goals and environmental sustainability. However, the implementation of Green PFM still faces several challenges, including limited institutional capacity, the lack of environmental measurement standards integrated with public accounting systems, and the complexity of cross-sector coordination. This study concludes that strengthening the regulatory framework, developing adaptive financial information systems, and improving human resource competencies are essential prerequisites for the successful integration of environmental metrics into government budget reporting. This study is expected to provide a conceptual contribution to the development of public finance policies oriented towards sustainable development.
Fenomena Political Capture dan Faktor Penyebab fraud dalam Pengadaan Barang dan Jasa Pemerintah Daerah di Indonesia: Sebuah Studi Fenomenologis Yulitasari Yulitasari; Haliah Haliah; Nirwana Nirwana
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.533

Abstract

Tujuan: Penelitian ini bertujuan untuk memahami fenomena Fraud dalam pengadaan barang dan jasa di pemerintah daerah Indonesia dengan menitikberatkan pada perspektif para pemangku kepentingan.. Metode Penelitian: Penelitian ini mengonstruksi model Hexagon Fraud Theory guna menganalisis dinamika dan faktor penyebab Fraud secara komprehensif di daerah Toraja Utara, Toraja, Luwu, dan Kota Palopo. Informan utama terdiri dari pimpinan OPD, DPRD, dan pihak rekanan swasta, dipilih melalui purposive dan snowball sampling. Data dikumpulkan melalui wawancara mendalam dan dokumentasi, dianalisis menggunakan konsep fenomenologi Husserl (Noema, Noesis, Epoche), serta melalui tahapan transkripsi, pengodean, kategorisasi, triangulasi, dan refleksi peneliti guna membangun pemahaman mendalam dan holistik atas persepsi serta motivasi pelaku dalam konteks fraud. Hasil dan Pembahasan: Fraud dalam pengadaan pemerintah daerah merupakan masalah sistemik yang dipengaruhi oleh struktur politik, birokrasi, dan lemahnya pengawasan. Political capture memungkinkan fraud berlangsung secara terstruktur, karena sistem pengadaan dimanfaatkan oleh aktor politik untuk melanggengkan kekuasaan dan kepentingan kelompoknya. Implikasi: Upaya pemberantasan fraud dalam pengadaan harus dilakukan dengan penguatan regulasi dan sistem pengawasan dan mencakup reformasi struktural yang membatasi dominasi politik dalam pengambilan keputusan pengadaan. Peningkatan transparansi, independensi pengawas, serta membangun budaya birokrasi yang lebih akuntabel diharapkan dapat meminimalisir fraud dalam pengadaan.
Co-Authors Aini Indirajawati Haliah Haliah Rita J D Atarwaman Yulitasari Yulitasari Yuyun Yuniarti Layn