<![CDATA[Rukun Tetangga (RT) is the lowest level service unit as an extension of the government that is obliged to provide accountability. The literature on neighborhood accountability is minimal and only a few reviews have been conducted to study the relevant subject. The main objective of this research is to highlight the development of neighborhood accountability through financial statements by conducting a bibliometric review of literature derived from the Google Schoolar database. The results showed that there were 500 published articles related to financial statements. Of the 500 published articles with the keywords "financial statements of neighborhood", only 16 articles were relevant. Research on the topic of financial information system development has been done quite a lot, but research on the topic of financial report development and financial transparency is rarely done.]]>
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