Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Jurnal Ilmiah Akuntansi Kesatuan
Gilbert Rely
Universitas Bhayangkara Jakarta Raya, Indonesia
Economics, Econometrics & Finance

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Accountability and Transparency in Local Government Financial Reporting: An Empirical Study in Indonesia Badewin; Roosganda Elizabeth; Ana Rusmardiana; Gilbert Rely; Loso Judijanto
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3642

Abstract

Growing public demand for clean governance and fiscal responsibility has intensified the need for accountability and transparency in local government financial reporting in Indonesia, a decentralized nation facing challenges in ensuring timely and accurate disclosures. This study aims to investigate the level of accountability and transparency in local government financial reporting and identify institutional, regulatory, and technological factors influencing reporting quality. Using a quantitative approach, the research analyzes secondary data from 187 local government financial statements audited by the Indonesian Supreme Audit Board between 2018 and 2022, employing regression analysis to assess the impact of internal control effectiveness, audit opinions, electronic government systems, and financial management competencies. The findings reveal that robust internal control systems and favorable audit opinions significantly enhance reporting quality, while electronic government platforms improve both transparency and timeliness. The interaction between electronic government systems and financial management competencies further strengthens transparency, though disparities in technical capacity and leadership commitment create regional inconsistencies. This study concludes that institutional quality, digital innovation, and skilled human resources are vital for advancing financial accountability and transparency, offering actionable insights for policymakers to strengthen governance and rebuild public trust through credible reporting practices.
Organizational Culture and Sustainability Reporting: The Mediating Effect of Management Commitment and Institutional Pressures Nia Tresnawaty; Gilbert Rely; Heru Heru; Heri Setiawan
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.4558

Abstract

Sustainability reporting has evolved into a strategic instrument in modern corporate accounting, reflecting organizations’ social and environmental responsibility to stakeholders. However, in developing countries, its implementation still encounters obstacles rooted in organizational culture values and norms that shape decision-making and ethical orientation. This study examines how organizational culture dimensions influence sustainability reporting through mediating variables, namely top management commitment and institutional pressures. The study involved 40 companies from Indonesia, Vietnam, the Philippines, and Malaysia, employing an explanatory quantitative approach with Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that clan and adhocracy cultures positively affect sustainability reporting quality, while market culture shows context-dependent effects influenced by competitive dynamics. In contrast, a hierarchical culture tends to hinder transparency in sustainability disclosures. This study contributes theoretically by expanding the understanding of organizational culture’s role in sustainability accounting practices and offers practical implications for companies in developing countries to strengthen internal cultures that promote accountability and long-term sustainability.
Interpreting Sharia Accounting Ethics in the Financial Practices of Islamic Rural Banks Muhammad Imam Sundarta; Gilang Ganjar Amrih; Gilbert Rely
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 4 (2026): JIAKES Edisi Agustus 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i4.5110

Abstract

The development of Islamic financial institutions has increased the importance of understanding how Sharia values are translated into ethical accounting practices, particularly in Islamic rural banks that serve community-based financial needs. This study aims to examine the interpretation and implementation of Sharia accounting ethics in financial practices, including the challenges faced in aligning operational activities with normative Islamic ethical principles. Employing a qualitative descriptive approach, this research collected data through semi-structured interviews, document analysis, and limited observation involving Islamic rural bank practitioners, Sharia Supervisory Boards, and regulatory representatives. The findings reveal that Sharia accounting ethics in Islamic rural banks is not merely determined by regulatory compliance but is shaped by institutional interpretations, organizational constraints, and professional perspectives. The study identifies several critical issues, including differences in understanding justice between management and the Sharia Supervisory Board, the dominance of murabahah financing that creates a gap between formal compliance and substantive Sharia objectives, limited Sharia accounting literacy, and tensions between profitability and social responsibility. The study concludes that strengthening Sharia accounting ethics requires deeper ethical internalization, improved human resource capacity, active Sharia Supervisory Board supervision, and broader social accountability mechanisms to align Islamic rural banks’ sustainability with the objectives of maqasid al-shariah.
Co-Authors Ana Rusmardiana Badewin Gilang Ganjar Amrih Heri Setiawan Heru Heru Loso Judijanto Muhammad Imam Sundarta Nia Tresnawaty Roosganda Elizabeth