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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Bali Membangun Bali Research Horizon
I Gusti Ayu Purnamawati
Universitas Pendidikan Ganesha, Indonesia
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Pertumbuhan dan Efektivitas Realisasi Anggaran Belanja pada Dinas Pekerjaan Umum dan Tata Ruang Kabupaten Buleleng Ni Nengah Putri Yani; I Gusti Ayu Purnamawati; Gede Adi Yuniarta
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 6 No 3 (2025): Desember 2025
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v6i3.475

Abstract

Purpose: The research aims to analyze the growth and effectiveness of budget realization at the Public Works and Spatial Planning Agency (Dinas Pekerjaan Umum dan Tata Ruang) of Buleleng Regency during the 2020–2024 period, as well as identify the factors that influence it and the efforts made to improve performance. Research methods: The study employed a descriptive quantitative method using growth and effectiveness ratio analyses based on the Budget Realization Report, supported by interview data. Findings: The growth of budget realization fluctuated throughout the 2020–2024 period. A significant decline occurred from 2021 to 2023, reaching –49% (a very low category), primarily due to decreases in both capital and operational expenditures. Meanwhile, the effectiveness analysis revealed that the level of budget realization varied across expenditure types. Operational expenditures (employees, goods and services, and grants) were categorized as effective, with an average realization rate above 90%, while capital expenditures showed relatively lower effectiveness, ranging from 51% (ineffective) to 88% (fairly effective). Implication: These findings indicate that the budget management of PUTR Buleleng has been well implemented in operational aspects, but still requires improvement in optimizing capital expenditures. The main influencing factors include: inadequate planning, procurement processes, and delays in tender.
Integrating Ethics to Heart: Between Bureaucratization and Democratic Accountability on Government Auditor I Gusti Ayu Purnamawati; Komang Fridagustina Adnantara
Bali Membangun Bali: Jurnal Bappeda Litbang Vol 6 No 3 (2025): Desember 2025
Publisher : Badan Riset dan Inovasi Daerah Provinsi Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51172/jbmb.v6i3.477

Abstract

Purpose: This study analyzes the ethics and professionalism of government auditors of the Financial and Development Supervisory Agency of the Bali Provincial Representative Office. Research methods: The total sample of 65 people. This study employs a quantitative approach, utilizing a questionnaire with a 1-5 Likert scale for data collection. The analysis model uses Structural Equation Modeling. Findings: The study results indicate that professional ethics, education, and experience greatly influence the professionalism of government auditors. Suppose the government and institutions can implement measures to prevent fraud and budget irregularities early. In that case, clean, transparent, and accountable budget implementation principles can be implemented properly and comprehensively. Implication: Although public sector control has been largely overlooked in political theory, Aristotle, John Stuart Mill, and Max Weber emphasized the importance of the audit function to ensure that the power of public administration is not too broad, highlighting various aspects to shape its character. The Financial and Development Supervisory Agency will be effective if it carries out its functions and authorities properly and monitors and internally reports any deviations in budget implementation in the government and institutions.
Digitalization of Public Accountability: Integrating Digital Literacy into Public Sector Audit and Accounting Practice Dini Indri Irianti; I Gusti Ayu Purnamawati; Gusti Ayu Rencana Sari Dewi
Research Horizon Vol. 6 No. 2 (2026): Research Horizon - April 2026
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.6.2.2026.1123

Abstract

Amid rapid digital governance transformation, demands for transparency and accountability are increasing. This study aims to analyze the role of digital literacy in strengthening public sector audit and accounting practice in the era of digitalization, with a view to enhancing government accountability in Indonesia. Employing a narrative literature review approach, the study synthesizes theoretical and empirical perspectives drawn from recent literature. The findings indicate a paradigmatic shift in public accountability from a hierarchical model to a multi-stakeholder network enabled by digital technology. Digital literacy is a key determinant of effective implementation in enhancing transparency and accountability; however, a gap remains between required competencies and existing human resource capacity and educational curricula. In Indonesia, digitalization faces challenges including infrastructure disparities, uneven digital literacy among civil servants, and system fragmentation due to decentralization. This study recommends a multidimensional approach to integrating digital literacy into public sector audit and accounting, including the development of a national competency framework, curriculum reform, and context-sensitive implementation strategies. The findings contribute theoretically and practically to the advancement of public accountability by proposing a conceptual framework that positions digital literacy as a moderating variable in the relationship between digital technology and accountability enhancement.  
Pengaruh Kejelasan Sasaran Anggaran, Penggunaan Siskeudes, Kompetensi SDM terhadap Akuntabilitas Pengelolaan Dana Desa Dimoderasi Komitmen Organisasi Shanny Logo Buke; Edy Sujana; I Gusti Ayu Purnamawati
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3438

Abstract

This study aims to analyze the effect of budget target clarity, the use of Sistem Keuangan Desa (Siskeudes), and human resource competence on the accountability of village fund management, with organizational commitment as a moderating variable. This study employed a mixed methods approach through quantitative and qualitative methods. The population consisted of all 160 villages in Kupang Regency. The sampling technique used purposive sampling, resulting in 43 villages across five districts. The total number of respondents was 215, consisting of village heads, village secretaries, heads of affairs, section heads, and chairpersons of the Village Consultative Body. Data were collected through questionnaires, interviews, and documentation, and then analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that budget target clarity had a positive and significant effect on the accountability of village fund management. The use of Siskeudes also had a positive and significant effect on the accountability of village fund management and was the most dominant variable in improving accountability. Human resource competence was proven to have a positive and significant effect on the accountability of village fund management. In addition, organizational commitment was able to strengthen the influence of budget target clarity, the use of Siskeudes, and human resource competence on the accountability of village fund management. These findings indicate that improving village fund accountability is influenced by technical aspects, the quality of village officials, and organizational commitment in carrying out duties transparently, professionally, and responsibly.
Co-Authors Dini Indri Irianti Edy Sujana Gede Adi Yuniarta Gusti Ayu Rencana Sari Dewi Komang Fridagustina Adnantara Ni Nengah Putri Yani Shanny Logo Buke