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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Kathleen Asyera Risakotta
Jurusan Akuntansi, Universitas Pattimura, Indonesia
Economics, Econometrics & Finance

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ACCOUNTING FOR PUBLIC INFRASTRUCTURE ASSETS: CHALLENGES IN VALUATION AND RECOGNITION Kathleen Asyera Risakotta; Marannu Paledung; Ambarwati Soetiksno
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 1 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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The valuation and recognition of public infrastructure assets has become a critical issue in public sector accounting, particularly in the context of government financial transparency and accountability. Infrastructure assets such as roads, bridges, water networks, and other public facilities often possess unique characteristics that distinguish them from ordinary commercial assets, both in terms of their useful lives, maintenance costs, and contribution to public welfare. This study aims to examine the challenges in the valuation and recognition of public infrastructure assets using a literature review method. The review indicates that the main challenges arise from differences in accounting standards across countries, the limited valuation methods that adequately represent the economic and social value of infrastructure assets, and the difficulty in determining useful lives and replacement costs. Furthermore, the debate over whether infrastructure assets should be measured at historical cost or fair value is also a significant issue. This study emphasizes the need for a more adaptive, comprehensive, and public interest-oriented accounting approach to improve the reliability of government financial reports. Therefore, the results of this study can serve as a foundation for developing public sector accounting policies that are more responsive to the complexities of infrastructure management.
ENVIRONMENTAL AUDITING IN THE PUBLIC SECTOR: MEASURING ACCOUNTABILITY IN GREEN PUBLIC EXPENDITURE Dewi Nidia Soepriadi; Jabida Latuamury; Kathleen Asyera Risakotta
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 3 (2025)
Publisher : CV. Adiba Aisha Amira

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This study aims to analyze the role of environmental auditing in the public sector, focusing on measuring the accountability of public expenditure allocated for green or environmentally friendly programs. Using a literature review method, this study examines various academic studies, environmental audit reports, and policy documents related to accountability practices in sustainability-oriented public financial management. The study results indicate that environmental auditing functions not only as a tool for monitoring budget utilization but also as a strategic instrument for ensuring the transparency, efficiency, and sustainability of government environmental policies. The literature analysis demonstrates that integrating environmental audits into public accountability systems can improve the quality of decision-making, strengthen public trust, and promote alignment between fiscal policy and sustainable development goals. However, the study also identifies several challenges, such as limited green performance indicators, insufficient auditor capacity, and weak reporting standards across countries. Therefore, the development of a more comprehensive and standardized environmental audit framework is needed to more effectively measure accountability in green public expenditure and make it comparable across jurisdictions.
Co-Authors Ambarwati Soetiksno Dewi Nidia Soepriadi Jabida Latuamury Marannu Paledung