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All Journal YUME : Journal of Management JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Journal Research of Social Science, Economics, and Management
Susanty Ismail
Universitas Negeri Gorontalo
Economics, Econometrics & Finance Environmental Science Health Professions Social Sciences

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Struktur Teori Akuntansi dan Kualitas Informasi Keuangan Sektor Publik: Tinjauan Literatur Susanty Ismail; Dita Aulia Buata; Mattoasi Mattoasi; Hartati Tuli
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6161

Abstract

The quality of financial information is a crucial element in ensuring accountability and transparency in public sector financial management. Various accounting reforms have been implemented to improve the quality of financial reporting; however, their effectiveness is largely influenced by the underlying structure of accounting theory. This study aims to examine the role of accounting theory structure in shaping the quality of financial information in the public sector. The method employed is a literature review of scholarly journals addressing accounting theory, financial information quality, accrual-based accounting, and public sector accounting standards. The analysis is conducted by categorizing the literature based on theoretical components, mechanisms of influence, institutional context, and the implications of financial reporting. The findings indicate that the structure of accounting theory, encompassing agency theory, accountability theory, and modern public management approaches, contributes to financial information quality through the adoption of accrual-based accounting, the strengthening of internal control systems, and enhanced reporting transparency. These contributions vary across countries and institutions depending on institutional capacity and governance quality. High-quality financial information has significant implications for improving public accountability and the effectiveness of decision-making. This study concludes that accounting theory structure plays a strategic role in enhancing the quality of public sector financial information.  
Huyula sebagai Fondasi Aksiologis Akuntansi: Tinjauan Literatur Praktik Akuntansi Berbasis Gotong Royong Susanty Ismail; Fityan Halid; Harun Blongkod
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6186

Abstract

Accounting practices cannot be separated from the social and cultural values of the communities in which they operate. In the context of Gorontalo society, the value of mutual cooperation, known as huyula, plays a significant role in shaping the management and accountability of resources. This study aims to synthesize the literature on accounting practices based on huyula and to position it as an axiological foundation of accounting. The study employs an integrative literature review method by analyzing scholarly articles that examine accounting practices grounded in local wisdom across various contexts. The reviewed literature covers accounting practices in wedding rituals, micro-enterprises, consignment arrangements, social organizations, and institutional budgeting. The findings indicate that huyula-based accounting practices recognize both monetary and non-monetary contributions, such as labor, time, and trust, as meaningful forms of value. Moreover, accountability in these practices is communal and relational rather than limited to formal financial reporting. This study concludes that huyula functions as an axiological foundation that directs accounting practices toward social solidarity, moral responsibility, and community sustainability. These findings contribute to the development of socio-cultural accounting by demonstrating that local values can serve as a conceptual basis for more contextual and socially just accounting practices.
Sistem Pengendalian Internal dalam Tata Kelola Organisasi: Tinjauan Literatur tentang Peran Strategis dan Kepatuhan Susanty Ismail; Dita Aulia Buata, Sahmin Noholo
YUME : Journal of Management Vol 9, No 1
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yume.v9i1.11044

Abstract

Penelitian ini dilatarbelakangi oleh dominannya praktik dan riset akuntansi yang memposisikan sistem pengendalian internal (SPI) sebagai instrumen kepatuhan, sementara tata kelola organisasi modern menuntut peran yang lebih strategis dan bernilai tambah. Penelitian ini bertujuan menelaah literatur mengenai peran SPI dalam tata kelola organisasi, khususnya apakah berfungsi sebagai alat strategis atau sekadar mekanisme kepatuhan. Metode yang digunakan adalah kajian literatur terhadap artikel yang dipublikasikan dalam Jurnal Akuntansi Multiparadigma (JAMAL) periode 2020–2025. Dua belas artikel terpilih dianalisis secara kualitatif menggunakan pendekatan tematik. Hasil kajian menunjukkan bahwa sebagian besar penelitian masih berorientasi pada kepatuhan, terutama terkait pencegahan fraud dan pemenuhan regulasi. Namun, beberapa studi mulai memandang SPI sebagai bagian dari tata kelola strategis yang mendukung pengambilan keputusan, manajemen risiko, dan keberlanjutan kinerja organisasi. Penelitian ini menegaskan perlunya pergeseran paradigma menuju pendekatan SPI yang lebih strategis. Kata Kunci: Sistem Pengendalian Internal; Tata Kelola Organisasi; Audit Internal; Kepatuhan; Strategi; Kajian Literatur.
Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Susanty Ismail; Tri Handayani Amaliah; Mahdalena Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
Mapping the Social and Organizational Dimensions of Accounting: A Systematic Literature Review and Bibliometric Analysis Susanty Ismail; Niswatin Niswatin; Tri Handayani Amaliah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 7 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i7.1291

Abstract

This research maps the social and organizational dimensions of accounting research through a systematic literature review (SLR) combined with bibliometric analysis. Drawing on 196 peer-reviewed articles indexed in Scopus and published between 2019 and 2024, the study examines how accounting operates as a social practice embedded in power relations, institutional arrangements, governance structures, and professional work. Following PRISMA-based screening procedures, the dataset was analyzed using VOSviewer to identify thematic clusters, keyword co-occurrence patterns, and intellectual structures within the literature. The analysis reveals six dominant research streams: (1) crisis and organizational resilience, (2) public sector governance and control, (3) critical accounting and power relations, (4) institutional logics and sustainability, (5) global standards and translation processes, and (6) professional work and auditing practices. The findings demonstrate a strong shift away from positivist approaches toward sociologically informed perspectives, with critical and institutional theories increasingly shaping accounting scholarship. By synthesizing fragmented debates across these clusters, this study contributes a structured overview of contemporary sociological accounting research and identifies future research agendas to advance theory, context-sensitive inquiry, and methodological pluralism in accounting studies.
Co-Authors Dita Aulia Buata Dita Aulia Buata, Sahmin Noholo Fityan Halid Harun Blongkod Mahdalena Mahdalena mattoasi mattoasi Niswatin Niswatin Tri Handayani Amaliah Tri Handayani Amaliah Tuli, Hartati