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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan JEKAMI: Journal of Accounting
Sirnan
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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The Impact of Accounting Systems, Financial Report Accessibility, and Internal Control on Regional Financial Accountability: A Systematic Literature Review Sufardi; Sirnan
JEKAMI Journal of Accounting Vol. 5 No. 1 (2025): January 2025
Publisher : Pustaka Digital Indonesia

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Abstract

This research aims to analyze the impact of accounting systems, financial report accessibility, and internal control on regional financial accountability through a systematic literature review (SLR) approach. Regional financial accountability is an important aspect of good governance, which reflects transparency, compliance with regulations, and the effectiveness of regional financial management. The research results show that implementing an accounting system that is in accordance with Government Accounting Standards (SAP) can increase the accuracy and transparency of regional financial reports. In addition, good accessibility of financial reports contributes to increasing public participation in regional financial supervision. Strong internal control is also a key factor in preventing deviations and increasing budget management efficiency. However, challenges in implementing modern accounting systems, limited accessibility of financial reports, and weaknesses in internal control are still obstacles in increasing regional financial accountability. Therefore, efforts are needed to improve human resource competence, strengthen regulations related to transparency, and optimize the use of technology in government accounting systems.
Pemberdayaan Kelompok Belajar Komunitas Anak Pelangi (K-APEL) Melalui Ilmu dan Pengajaran dalam Pembelajaran Berdiferensiasi di Kota Makassar: Penelitian Rahmi; Husni Bt Salam; Sirnan
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5258

Abstract

The partner in this Community Service Program is the Komunita Anak Pelangi (K-Apel). The objectives of this community service program are to (a) improve the quality of learning facilities for the community's children; (b) provide age-appropriate teaching materials, learning media, and educational props; (c) provide training and mentoring to volunteers in developing creative and enjoyable teaching methods; (d) establish a simple documentation system to monitor children's learning progress; and (e) develop a more structured and sustainable learning activity structure. The methods used in this program include outreach, training, technology implementation, mentoring, evaluation, and program sustainability. The Community Service Program at the K-APEL Alley Campus was successfully implemented and had a positive impact on the community. This program was able to provide real solutions to the limited access to education for children in the alley through a creative, participatory, and simple technology-based approach.
Co-Authors Husni Bt Salam Rahmi Sufardi