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All Journal JIAR : Journal Of International Accounting Research
Putri Tunggal Dewi
Universitas Sumatra Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences

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FROM PLANNING TO THE ADOPTION OF THE STATE BUDGET: A LITERATURE REVIEW ON THE PROCESSES AND PRINCIPLES OF PUBLIC FINANCE MANAGEMENT Putri Tunggal Dewi; Alvira Rizky Azzakia; Raihan Syahaqi Panjaitan; Iskandar Muda; Andy Mulia
JIAR : Journal Of International Accounting Research Vol 4 No 02 (2025): JIAR: Journal Of International Accounting Research
Publisher : Pusat Studi Ekonomi Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/jiar.v4i02.2302

Abstract

Based on a literature review, this study examines the process from planning to the enactment of the State Budget (APBN) and the principles underlying public financial management. Public financial management involves planning, implementation, oversight, and accountability, supported by the role of the House of Representatives (DPR) and the authority of the Minister of Finance as the State Treasurer. This study aims to analyze the application of transparency and accountability in APBN management and identify existing challenges and potential improvements. The method used is library research, involving the analysis of relevant literature. The findings show that transparency and accountability are essential for ensuring efficient and responsible use of public funds. However, challenges such as limited information access and complex oversight mechanisms persist. Therefore, improvements in information disclosure, financial reporting quality, and oversight systems are necessary to enhance public financial management.
Co-Authors Alvira Rizky Azzakia Andy Mulia Iskandar Muda Raihan Syahaqi Panjaitan