Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI
Jessica Caroline Purba
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS STANDAR AKUNTANSI PEMERINTAHAN DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS KEUANGAN (Studi : Kantor Kecamatan Siantar Kabupaten Simalungun) Jessica Caroline Purba
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 3 No. 2 (2026): MARET 2026
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v3i2.2255

Abstract

This study aims to analyze the management of financial reports at the Siantar District Office using Government Accounting Standards (SAP) as the main reference framework in realizing Financial Transparency and Accountability. The research method used is a qualitative descriptive study with an observational analysis approach, financial report documentation and interviews with relevant parties in Siantar District. The results of the study indicate that the implementation of SAP has been effective as a guideline in the preparation of transparent, accountable, orderly, and accurate financial reports, with complete and systematic financial documents. However, there are limitations in terms of information disclosure to the public caused by technological constraints, internal policies, and human resource capacity, so that transparency to the public is not optimal. Financial accountability in Siantar District is implemented with strict procedures and regular supervision through audits by the inspectorate and the Supreme Audit Agency (BPK). Although there has been positive progress, improvements in literacy, transparency, and information disclosure mechanisms are needed to make supervision more participatory and credible. Overall, financial management in Siantar District demonstrates a strong commitment to transparent, accountable, and trustworthy financial governance to improve the quality of public services.
Co-Authors