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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Susanty Ismail
Universitas Negeri Gorontalo
Economics, Econometrics & Finance

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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.
Co-Authors Dita Aulia Buata Fityan Halid Harun Blongkod mattoasi mattoasi Tuli, Hartati