JAKED
Vol 20 No 2 (2025): November

Peran Akuntansi Pemerintahan Dalam Meningkatkan Transparansi Pengelolaan Keuangan Daerah

Wona Yuni Sari (UIN Sultanah Nahrasiyah Lhokseumawe)
Isra Maulina (UIN Sultanah Nahrasiyah Lhokseumawe)



Article Info

Publish Date
15 Dec 2025

Abstract

Transparency of regional financial management is a key element in realizing good governance. Accurate, relevant, and accountable financial information is very important in government accounting. The role of government accounting in improving regional financial transparency is examined in this study. The results of the study indicate that the implementation of accrual-based Government Accounting Standards (SAP), the use of technology-based financial information systems, and strengthening human resource capacity are important factors in encouraging public information disclosure. However, a number of obstacles are still faced, such as limited technological infrastructure, low understanding of officials, and weak monitoring systems. This study emphasizes that cooperation between institutions, technology, and policies is very important to improve regional financial accountability and transparency.

Copyrights © 2025






Journal Info

Abbrev

JAKED

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan Daerah (JAKD) merupakan jurnal peer review (peer-reviewed journal) yang dipublikasi oleh Universitas Cenderawasih, Fakultas Ekonomi dan Bisnis, Program Studi Akuntansi. JAKD merupakan forum informasi dan komunikasi penelitian akuntansi antara komunitas akademisi dan ...