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All Journal Jurnal Ekuilnomi JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Dita Aulia Buata
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.  
Epistemologi Akuntansi sebagai Konstruksi Sosial: Telaah atas Peran Nilai dan Budaya dalam Pembentukan Pengetahuan Akuntansi Fitri Nurhayati M; Dita Aulia Buata; Sri Astuti
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.v12i2.6193

Abstract

Accounting has long been perceived as a technical system that is objective and value-free; however, this view has increasingly been questioned by epistemological debates in accounting research. This study aims to examine accounting epistemology as a social construction shaped by values, culture, and social practices. A qualitative approach with a literature review method is employed to analyze conceptual arguments and empirical findings from prior studies. The results indicate a paradigm shift from positivistic accounting toward interpretive and critical approaches that recognize the importance of social and cultural contexts. The findings further reveal that values and culture do not merely influence accounting practices but also shape the production and legitimation of accounting knowledge. Accounting is therefore understood as a meaningful social practice rather than merely an economic recording tool. This study concludes that accounting epistemology is inherently contextual and embedded in the values of the society in which it develops. Consequently, the advancement of accounting knowledge requires the recognition of epistemological plurality to ensure greater relevance, reflexivity, and responsiveness to diverse social realities.This study aims to examine the epistemology of accounting as a social construction by exploring the role of values and culture in the formation of accounting knowledge. This research employs a literature review method by analyzing various scholarly works, books, and academic articles relevant to epistemology, social theory, and critical perspectives in accounting. The discussion focuses on how accounting knowledge is not purely neutral and objective, but is shaped through social interactions, interests, dominant values, and the cultural contexts in which accounting develops and is practiced.
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Dita Aulia Buata; Tri Handayani Amaliah; Mahdalena Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Co-Authors Fitri Nurhayati M Mahdalena Mahdalena mattoasi mattoasi Sri Astuti Susanty Ismail Tri Handayani Amaliah Tuli, Hartati