Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
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This Author published in this journals
All Journal International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Neraca Manajemen, Akuntansi, dan Ekonomi
Sabar Jaya Mendrofa
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions

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THE ROLE OF SUPREME AUDIT INSTITUTIONS IN ENSURING PUBLIC SECTOR ACCOUNTABILITY Dito Aditia Darma Nst; Sundari Apriliani; Sabar Jaya Mendrofa
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 16 No. 9 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v16i9.12737

Abstract

The role of Supreme Audit Institutions (SAIs) is critical in ensuring accountability in the public sector. This article explores how SAIs contribute to enhancing transparency, effectiveness, and efficiency in public financial management, and how audit results function as tools for public oversight. Using literature review and comparative analysis of audit practices across countries, the study highlights the importance of independence, institutional capacity, and auditor integrity as key factors in SAI effectiveness. Findings indicate that strong SAIs can mitigate budget misuse, strengthen public trust, and promote public sector governance reforms. The article recommends strengthening legal frameworks and enhancing collaboration between SAIs and parliaments to optimize oversight functions. Keywords: Supreme Audit Institutions, public accountability, public sector, financial audit, governance
THE ROLE OF ACCOUNTING INFORMATION SYSTEMS AND BLOCKCHAIN IN IMPROVING PUBLIC SECTOR ACCOUNTABILITY IN INDONESIA Sabar Jaya Mendrofa; Oktarini Khamilah Siregar
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v7i1.497

Abstract

Accountability in public sector financial management is a central issue in promoting transparency and efficiency in governance, particularly at the regional and village levels. This study aims to analyze the role of Accounting Information Systems (AIS), blockchain technology, and e-Budgeting in strengthening public financial accountability in Indonesia. The method used is a qualitative literature review of eight relevant scientific documents and community service activities. The study results show that the implementation of an AIS (SIA) such as SISKEUDES (Village-Based Financial Information System) has been proven to improve the efficiency of village financial recording and reporting. Furthermore, e-Budgeting plays a crucial role in digital and transparent budget planning, while also opening up opportunities for public participation. Meanwhile, blockchain technology holds significant potential for creating a secure and tamper-proof real-time audit system, although its implementation still faces technical and regulatory hurdles. This study concludes that the synergy between SIA, e-Budgeting, and blockchain technology can create a more transparent, accountable, and technologically adaptive public financial governance ecosystem. Strengthening human resources, digital training, and integrated policy support are needed to optimize technology implementation in the Indonesian public sector.
Co-Authors , Oktarini Khamilah Siregar Dito Aditia Darma Nasution Sundari Apriliani