Indonesia Auditing Research Journal
Vol. 12 No. 4 (2023): December: Auditing, Finance, IT Plan, IT Governance, Risk

Enhancing Financial Governance: Compliance with Government Accounting Standards in Educational Institutions

Khazbiika Teresia (Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Timor)
Sezen Tirsa (Program Studi Ekonomi Pembangunan, Fakultas Ekonomi, Universitas Timor)



Article Info

Publish Date
30 Dec 2023

Abstract

This research investigates the implementation of government accounting standards in educational institutions and its implications for financial governance within the education sector. Drawing upon a mixed-method approach, the study examines compliance levels, challenges, and influential factors shaping the adoption and adherence to accounting regulations among educational institutions. Findings reveal varying levels of compliance, with resource constraints, organizational complexity, limited accounting expertise, regulatory complexities, and resistance to change identified as key implementation challenges. Despite these obstacles, proactive strategies and collaborative efforts among stakeholders are essential for enhancing compliance, transparency, and accountability in financial management practices. The research underscores the importance of prioritizing compliance with government accounting standards to strengthen financial governance, build public trust, and better serve the needs of students and communities. By addressing implementation challenges and fostering a culture of accountability, educational institutions can fulfill their mission of providing quality education and contributing to societal progress.

Copyrights © 2023






Journal Info

Abbrev

ARJ

Publisher

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Indonesia Auditing Research Journal is a high-quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original auditing research conducted in research institutions and/or in ...