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All Journal Journal Economic Excellence Ibnu Sina
Gaitsa Zahira Shopa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Implementasi Akuntansi Manajemen untuk efisiensi Anggaran Sektor Publik Gaitsa Zahira Shopa; Hirzah Syakira; Hunafaa Zahara; Nadine Namira Zalfa
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2994

Abstract

Efficient budget management in the public sector requires reliable and relevant information. In this context, management accounting plays a crucial role not only as a financial recording tool but also as a support system for planning, controlling, and evaluating organizational performance. This article explores how management accounting can be implemented to help government institutions and non-profit organizations use public resources effectively. The study uses a descriptive qualitative approach by reviewing relevant academic literature. Findings indicate that a well implemented accounting system can enhance transparency, improve accountability, and reduce waste as well as the risk of budget misuse. Moreover, the financial and non-financial information it provides supports data-driven decision-making processes. Successful application of management accounting depends on strong leadership commitment, competent human resources, and the adoption of good governance principles. Therefore, management accounting serves not only as an administrative necessity but also as a foundational tool for delivering high-quality and trustworthy public services.
Co-Authors Hirzah Syakira Hunafaa Zahara Nadine Namira Zalfa