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p-Index From 2021 - 2026
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All Journal Jurnal Kajian Akuntansi, Auditing dan Perpajakan HANA: Humanities and Academic Narratives in Education
Agus Kurniawan Agus
UIN Raden Intan Lampung
Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARDS, ITS IMPLICATIONS FOR ACCOUNTABILITY AND TRANSPARENCY IN INDONESIAN LOCAL GOVERNMENTS Agus Kurniawan Agus; Citra Etika
Jurnal Kajian Akuntansi, Auditing dan Perpajakan Vol. 3 No. 1 (2026)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jkaap.2026.v3i1.115

Abstract

This study analyzes how the implementation of Government Accounting Standards (SAP) is associated with accountability and transparency in Indonesian local government financial reporting. A descriptive mixed-method design was applied. Quantitative evidence was derived from document analysis of audited 2023 Local Government Financial Statements (LKPD) from 15 city governments. Qualitative evidence was obtained from a survey of financial officers regarding implementation barriers. SAP implementation was operationalized through a normalized compliance index based on accuracy, completeness, timeliness, and transparency of disclosure. The findings show clear variation across local governments. Higher scores appear in governments with stronger staff capacity, more integrated information systems, and more active internal oversight. Lower scores are associated with limited technical training, fragmented data systems, and delays in report consolidation. The results indicate that formal adoption of SAP alone is not sufficient to produce accountable and transparent reporting. Implementation quality depends on organizational capacity and monitoring arrangements. This study contributes by combining compliance scoring with field-based perceptions of implementation barriers in one analytical frame and offers practical implications for training, digitalization, and audit follow-up.      
Narrative Literacy and Digital Storytelling in Indonesian Language Education: A Humanistic Framework for Values, Identity, and Critical Digital Literacies Zathu Restie Utami; Agus Kurniawan Agus
HANA: Humanities and Academic Narratives in Education Vol. 1 No. 2 (2026): HANA: Humanities and Academic Narratives in Education
Publisher : Asosiasi Asesmen Pendidikan (AAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63203/hana.v1i2.510

Abstract

Humanities-centered education positions language learning as a space where identity, values, and meaning are negotiated through narrative. In Indonesia, persistent challenges in reading performance, alongside rapid digital transformation, create an urgent need for pedagogy that strengthens narrative literacy while cultivating critical digital literacies (OECD, 2023a; OECD, 2023b). This article develops a humanistic framework for integrating digital storytelling (DST) into Indonesian language education to support (a) narrative competence, (b) value formation and cultural identity, and (c) ethical, critical, and creative participation in digital culture (UNESCO, 2024; Katadata & Sibercakap Digital, 2023). Using a scoping review approach, literature from 2021–2025 on DST, multimodal composing, multiliteracies pedagogy, and narrative inquiry is synthesized (Jiang & Hafner, 2024; Veyis et al., 2025). The synthesis highlights mechanisms through which DST contributes to writing development and engagement (Ajabshir, 2024; Meletiadou, 2022), and it foregrounds GenAI-era risks and equity issues that demand critical ethical literacy (Kim et al., 2025; Rapanta et al., 2025). The paper proposes design principles, an instructional sequence, assessment indicators, and safeguards to guide Indonesian language teachers.
Co-Authors Citra Etika Zathu Restie Utami