International Journal of Economics, Commerce, and Management
Vol. 1 No. 4 (2024): October : International Journal of Economics, Commerce, and Management

The Role Of IPSAS In Controlling Corruption Of Emerging Country : Study In Indonesia

Andi Nur Sakinah (Unknown)
Haliah Haliah (Unknown)
Andi Kusumawati (Unknown)

Article Info

Publish Date
26 Sep 2024

Abstract

This study aims to analyze the role of IPSAS in increasing transparency and accountability to control corruption in developing countries such as Indonesia. This research uses descriptive analysis method with literature study approach. The implementation of IPSAS in Indonesia is the right step to take to control corruption that is currently rampant. This study analyzes that IPSAS can improve the quality of public sector financial reporting by creating transparency and accountability that can prevent fraud. However, to adopt IPSAS optimally, Indonesia needs to pay attention to the quality of its staff to be more competent, and improve its infrastructure.

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Journal Info
International Journal of Economics, Commerce, and Management
Website

Abbrev

IJECM

Publisher

Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Subject

Decision Sciences, Operations Research & Management Social Sciences

Description

Topics in this journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operational Management, Supply Chain Management, Corporate Governance, Business Ethics, Management ...